DECRU: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DECRU
Largest movements
- Receivables within one year +€41,794
up €41,794 (+220.0%), from €18,997 to €60,792
of which Other amounts receivable: +€50,135
- Cash -€31,353
down €31,353 (-74.1%), from €42,316 to €10,963
mainly Receivables within one year (-€41,794) and Debts after one year (-€24,949)
- Profit (loss) carried forward +€28,601
up €28,601 (+12.0%), from -€238,781 to -€210,180
- Debts after one year -€24,949
down €24,949 (-6.5%), from €386,423 to €361,474
- Tax, wage and social debts +€10,412
new in 2025: €10,412
- Depreciation -€7,923
no longer reported in 2025 (was €7,923)
- Taxes +€6,332
up €6,332 (+155.2%), from €4,080 to €10,412
- Gross operating margin +€5,544
up €5,544 (+9.1%), from €60,753 to €66,297
- Write-downs +€1,391
up €1,391 (+71.3%), from €1,950 to €3,341
- Financial charges -€1,007
down €1,007 (-5.9%), from €17,199 to €16,192
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €490,189 | €500,630 | +€10,441 | +2.1% |
| Fixed assets | 21/28 | €428,875 | €428,875 | = | 0.0% |
| Tangible fixed assets | 22/27 | €428,500 | €428,500 | = | 0.0% |
| Land and buildings | 22 | €428,500 | €428,500 | = | 0.0% |
| Financial fixed assets | 28 | €375 | €375 | = | 0.0% |
| Current assets | 29/58 | €61,314 | €71,755 | +€10,441 | +17.0% |
| Amounts receivable within one year | 40/41 | €18,997 | €60,792 | +€41,794 | +220.0% |
| Trade receivables | 40 | €18,341 | €10,000 | -€8,341 | -45.5% |
| Other amounts receivable | 41 | €657 | €50,792 | +€50,135 | +7636.8% |
| Cash at bank and in hand | 54/58 | €42,316 | €10,963 | -€31,353 | -74.1% |
| Total equity and liabilities | 10/49 | €490,189 | €500,630 | +€10,441 | +2.1% |
| Equity | 10/15 | €70,714 | €99,315 | +€28,601 | +40.4% |
| Contributions | 10/11 | €214,478 | €214,478 | = | 0.0% |
| Reserves | 13 | €95,017 | €95,017 | = | 0.0% |
| Tax-exempt reserves | 132 | €64,589 | €64,589 | = | 0.0% |
| Distributable reserves | 133 | €30,427 | €30,427 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€238,781 | -€210,180 | +€28,601 | +12.0% |
| Amounts payable | 17/49 | €419,474 | €401,314 | -€18,160 | -4.3% |
| Amounts payable after more than one year | 17 | €386,423 | €361,474 | -€24,949 | -6.5% |
| Financial debts | 170/4 | €386,423 | €361,474 | -€24,949 | -6.5% |
| Amounts payable within one year | 42/48 | €28,051 | €39,840 | +€11,789 | +42.0% |
| Current portion of amounts payable after more than one year | 42 | €23,971 | €24,949 | +€978 | +4.1% |
| Trade debts | 44 | €4,080 | €4,479 | +€400 | +9.8% |
| Suppliers | 440/4 | €4,080 | €4,479 | +€400 | +9.8% |
| Taxes, remuneration and social security | 45 | - | €10,412 | +€10,412 | |
| Taxes | 450/3 | - | €10,412 | +€10,412 | |
| Accrued charges and deferred income | 492/3 | €5,000 | - | -€5,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,923 | - | -€7,923 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,950 | €3,341 | +€1,391 | +71.3% |
| Other operating charges | 640/8 | €6,974 | €7,751 | +€777 | +11.1% |
| Gross operating margin | 9900 | €60,753 | €66,297 | +€5,544 | +9.1% |
| Operating profit (loss) | 9901 | €43,905 | €55,205 | +€11,300 | +25.7% |
| Financial income | 75/76B | €18 | - | -€18 | |
| Recurring financial income | 75 | €18 | - | -€18 | |
| Financial charges | 65/66B | €17,199 | €16,192 | -€1,007 | -5.9% |
| Recurring financial charges | 65 | €17,199 | €16,192 | -€1,007 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | €26,724 | €39,013 | +€12,289 | +46.0% |
| Income taxes | 67/77 | €4,080 | €10,412 | +€6,332 | +155.2% |
| Profit (loss) for the period | 9904 | €22,644 | €28,601 | +€5,957 | +26.3% |
| Profit (loss) for the period to be appropriated | 9905 | €22,644 | €28,601 | +€5,957 | +26.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.