DECUM: 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.
DECUM
Largest movements
- Receivables within one year -€2,838
down €2,838 (-91.5%), from €3,100 to €262
of which Trade receivables: -€1,962
- Cash +€2,196
up €2,196 (+1419.4%), from €155 to €2,350
mainly Trade debts (+€3,658) and Other debts (+€3,340)
- Stocks and contracts +€847
up €847 (+109.2%), from €776 to €1,624
- Profit (loss) carried forward -€6,793
down €6,793 (-17.8%), from -€38,115 to -€44,908
- Trade debts +€3,658
up €3,658 (+104.5%), from €3,500 to €7,158
- Other debts +€3,340
up €3,340 (+16.5%), from €20,246 to €23,586
- Taxes -€7,250
no longer reported in 2025 (was €7,250)
- Gross operating margin -€5,870
down €5,870 (-653.5%), from -€898 to -€6,769
- Other operating charges -€384
no longer reported in 2025 (was €384)
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 | €4,531 | €4,736 | +€205 | +4.5% |
| Fixed assets | 21/28 | €500 | €500 | = | 0.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €4,031 | €4,236 | +€205 | +5.1% |
| Stocks and contracts in progress | 3 | €776 | €1,624 | +€847 | +109.2% |
| Stocks | 30/36 | €776 | €1,624 | +€847 | +109.2% |
| Amounts receivable within one year | 40/41 | €3,100 | €262 | -€2,838 | -91.5% |
| Trade receivables | 40 | €1,962 | - | -€1,962 | |
| Other amounts receivable | 41 | €1,138 | €262 | -€876 | -77.0% |
| Cash at bank and in hand | 54/58 | €155 | €2,350 | +€2,196 | +1419.4% |
| Total equity and liabilities | 10/49 | €4,531 | €4,736 | +€205 | +4.5% |
| Equity | 10/15 | -€19,215 | -€26,008 | -€6,793 | -35.4% |
| Contributions | 10/11 | €18,900 | €18,900 | = | 0.0% |
| Contributions outside capital | 11 | €18,900 | €18,900 | = | 0.0% |
| Other | 1109/19 | €18,900 | €18,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,115 | -€44,908 | -€6,793 | -17.8% |
| Amounts payable | 17/49 | €23,746 | €30,744 | +€6,998 | +29.5% |
| Amounts payable within one year | 42/48 | €23,746 | €30,744 | +€6,998 | +29.5% |
| Trade debts | 44 | €3,500 | €7,158 | +€3,658 | +104.5% |
| Suppliers | 440/4 | €3,500 | €7,158 | +€3,658 | +104.5% |
| Other amounts payable | 47/48 | €20,246 | €23,586 | +€3,340 | +16.5% |
| Other operating charges | 640/8 | €384 | - | -€384 | |
| Gross operating margin | 9900 | -€898 | -€6,769 | -€5,870 | -653.5% |
| Operating profit (loss) | 9901 | -€1,283 | -€6,769 | -€5,486 | -427.7% |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €24 | €24 | = | 0.0% |
| Recurring financial charges | 65 | €24 | €24 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,300 | -€6,793 | -€5,492 | -422.4% |
| Income taxes | 67/77 | €7,250 | - | -€7,250 | |
| Profit (loss) for the period | 9904 | -€8,550 | -€6,793 | +€1,758 | +20.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,550 | -€6,793 | +€1,758 | +20.6% |
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 11 October 2026 via checked.be.