DECSIS: what changed
Two financial 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.
DECSIS
Largest movements
- Cash -€104,734
down €104,734 (-77.8%), from €134,676 to €29,942
mainly Other debts (-€100,000) and Receivables within one year (-€23,328)
- Receivables within one year +€23,328
up €23,328 (+96.0%), from €24,293 to €47,620
of which Trade receivables: +€14,862
- Intangible fixed assets -€3,807
down €3,807 (-11.1%), from €34,262 to €30,455
- Tangible fixed assets -€2,775
down €2,775 (-16.8%), from €16,568 to €13,793
of which Other tangible fixed assets: -€1,964
- Other debts -€100,000
no longer reported in 2025 (was €100,000)
- Reserves +€33,620
up €33,620 (+77.8%), from €43,188 to €76,807
of which Distributable reserves: +€33,620
- Profit (loss) carried forward -€15,943
no longer reported in 2025 (was €15,943)
- Debts after one year -€10,770
down €10,770 (-59.6%), from €18,072 to €7,302
- Tax, wage and social debts +€5,952
up €5,952 (+48.2%), from €12,354 to €18,306
of which Taxes: +€6,026
- Gross operating margin -€27,541
down €27,541 (-41.2%), from €66,792 to €39,251
- Staff costs -€1,093
no longer reported in 2025 (was €1,093)
- Taxes -€1,073
down €1,073 (-7.8%), from €13,736 to €12,662
- Depreciation -€1,036
down €1,036 (-12.3%), from €8,400 to €7,364
- Other operating charges -€736
down €736 (-42.1%), from €1,748 to €1,012
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.
Derived cash bridge
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 | €212,274 | €124,757 | -€87,517 | -41.2% |
| Fixed assets | 21/28 | €50,830 | €44,248 | -€6,582 | -12.9% |
| Intangible fixed assets | 21 | €34,262 | €30,455 | -€3,807 | -11.1% |
| Tangible fixed assets | 22/27 | €16,568 | €13,793 | -€2,775 | -16.8% |
| Furniture and vehicles | 24 | €3,214 | €2,403 | -€811 | -25.2% |
| Other tangible fixed assets | 26 | €13,354 | €11,390 | -€1,964 | -14.7% |
| Current assets | 29/58 | €161,444 | €80,509 | -€80,935 | -50.1% |
| Amounts receivable within one year | 40/41 | €24,293 | €47,620 | +€23,328 | +96.0% |
| Trade receivables | 40 | €6,035 | €20,897 | +€14,862 | +246% |
| Other amounts receivable | 41 | €18,257 | €26,723 | +€8,466 | +46.4% |
| Cash at bank and in hand | 54/58 | €134,676 | €29,942 | -€104,734 | -77.8% |
| Deferred charges and accrued income | 490/1 | €2,475 | €2,947 | +€472 | +19.1% |
| Total equity and liabilities | 10/49 | €212,274 | €124,757 | -€87,517 | -41.2% |
| Equity | 10/15 | €65,331 | €83,007 | +€17,677 | +27.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €43,188 | €76,807 | +€33,620 | +77.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €41,328 | €74,947 | +€33,620 | +81.3% |
| Profit (loss) carried forward | 14 | €15,943 | - | -€15,943 | |
| Amounts payable | 17/49 | €146,943 | €41,749 | -€105,194 | -71.6% |
| Amounts payable after more than one year | 17 | €18,072 | €7,302 | -€10,770 | -59.6% |
| Financial debts | 170/4 | €18,072 | €7,302 | -€10,770 | -59.6% |
| Amounts payable within one year | 42/48 | €128,260 | €34,448 | -€93,812 | -73.1% |
| Current portion of amounts payable after more than one year | 42 | €13,144 | €11,280 | -€1,865 | -14.2% |
| Trade debts | 44 | €2,762 | €4,862 | +€2,101 | +76.1% |
| Suppliers | 440/4 | €2,762 | €4,862 | +€2,101 | +76.1% |
| Taxes, remuneration and social security | 45 | €12,354 | €18,306 | +€5,952 | +48.2% |
| Taxes | 450/3 | €12,281 | €18,306 | +€6,026 | +49.1% |
| Remuneration and social security | 454/9 | €73 | - | -€73 | |
| Other amounts payable | 47/48 | €100,000 | - | -€100,000 | |
| Accrued charges and deferred income | 492/3 | €612 | - | -€612 | |
| Remuneration, social security and pensions | 62 | €1,093 | - | -€1,093 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,400 | €7,364 | -€1,036 | -12.3% |
| Other operating charges | 640/8 | €1,748 | €1,012 | -€736 | -42.1% |
| Gross operating margin | 9900 | €66,792 | €39,251 | -€27,541 | -41.2% |
| Operating profit (loss) | 9901 | €55,551 | €30,875 | -€24,676 | -44.4% |
| Financial income | 75/76B | €1,463 | €1,068 | -€395 | -27.0% |
| Recurring financial income | 75 | €1,463 | €1,068 | -€395 | -27.0% |
| Financial charges | 65/66B | €1,950 | €1,605 | -€346 | -17.7% |
| Recurring financial charges | 65 | €1,638 | €1,047 | -€592 | -36.1% |
| Non-recurring financial charges | 66B | €312 | €558 | +€246 | +78.7% |
| Profit (loss) for the period before taxes | 9903 | €55,063 | €30,339 | -€24,724 | -44.9% |
| Income taxes | 67/77 | €13,736 | €12,662 | -€1,073 | -7.8% |
| Profit (loss) for the period | 9904 | €41,328 | €17,677 | -€23,651 | -57.2% |
| Profit (loss) for the period to be appropriated | 9905 | €41,328 | €17,677 | -€23,651 | -57.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.