DECURIO: 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.
DECURIO
Largest movements
- Tangible fixed assets -€9,466
down €9,466 (-22.3%), from €42,375 to €32,909
of which Furniture and vehicles: -€9,426
- Cash -€6,300
down €6,300 (-61.0%), from €10,325 to €4,025
mainly Other debts (-€41,615) and Debts after one year (-€20,933)
- Financial fixed assets +€6,243
up €6,243 (+2.0%), from €313,000 to €319,243
- Reserves +€50,830
up €50,830 (+48.0%), from €105,976 to €156,806
- Other debts -€41,615
down €41,615 (-30.5%), from €136,473 to €94,858
- Debts after one year -€20,933
down €20,933 (-30.0%), from €69,676 to €48,743
- Tax, wage and social debts +€6,844
up €6,844 (+29.5%), from €23,200 to €30,044
- Trade debts -€5,193
down €5,193 (-73.6%), from €7,058 to €1,865
- Financial income +€39,785
new in 2025: €39,785
- Taxes +€6,248
up €6,248 (+85.5%), from €7,306 to €13,554
- Gross operating margin +€5,463
up €5,463 (+12.9%), from €42,272 to €47,735
- Depreciation -€4,894
down €4,894 (-24.1%), from €20,269 to €15,375
- Financial charges +€833
up €833 (+17.6%), from €4,720 to €5,553
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 | €381,479 | €371,849 | -€9,630 | -2.5% |
| Fixed assets | 21/28 | €355,375 | €352,152 | -€3,223 | -0.9% |
| Tangible fixed assets | 22/27 | €42,375 | €32,909 | -€9,466 | -22.3% |
| Land and buildings | 22 | €32,646 | €32,606 | -€40 | -0.1% |
| Furniture and vehicles | 24 | €9,729 | €303 | -€9,426 | -96.9% |
| Financial fixed assets | 28 | €313,000 | €319,243 | +€6,243 | +2.0% |
| Current assets | 29/58 | €26,104 | €19,697 | -€6,407 | -24.5% |
| Amounts receivable within one year | 40/41 | €13,873 | €13,976 | +€103 | +0.7% |
| Trade receivables | 40 | €13,873 | €13,976 | +€103 | +0.7% |
| Cash at bank and in hand | 54/58 | €10,325 | €4,025 | -€6,300 | -61.0% |
| Deferred charges and accrued income | 490/1 | €1,906 | €1,696 | -€210 | -11.0% |
| Total equity and liabilities | 10/49 | €381,479 | €371,849 | -€9,630 | -2.5% |
| Equity | 10/15 | €124,576 | €175,406 | +€50,830 | +40.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €105,976 | €156,806 | +€50,830 | +48.0% |
| Distributable reserves | 133 | €105,976 | €156,806 | +€50,830 | +48.0% |
| Amounts payable | 17/49 | €256,903 | €196,443 | -€60,460 | -23.5% |
| Amounts payable after more than one year | 17 | €69,676 | €48,743 | -€20,933 | -30.0% |
| Financial debts | 170/4 | €69,676 | €48,743 | -€20,933 | -30.0% |
| Amounts payable within one year | 42/48 | €187,227 | €147,700 | -€39,527 | -21.1% |
| Current portion of amounts payable after more than one year | 42 | €20,496 | €20,933 | +€437 | +2.1% |
| Trade debts | 44 | €7,058 | €1,865 | -€5,193 | -73.6% |
| Suppliers | 440/4 | €7,058 | €1,865 | -€5,193 | -73.6% |
| Taxes, remuneration and social security | 45 | €23,200 | €30,044 | +€6,844 | +29.5% |
| Taxes | 450/3 | €23,200 | €30,044 | +€6,844 | +29.5% |
| Other amounts payable | 47/48 | €136,473 | €94,858 | -€41,615 | -30.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,269 | €15,375 | -€4,894 | -24.1% |
| Other operating charges | 640/8 | €221 | €226 | +€5 | +2.3% |
| Non-recurring operating charges | 66A | - | €316 | +€316 | |
| Gross operating margin | 9900 | €42,272 | €47,735 | +€5,463 | +12.9% |
| Operating profit (loss) | 9901 | €21,782 | €31,818 | +€10,036 | +46.1% |
| Financial income | 75/76B | - | €39,785 | +€39,785 | |
| Recurring financial income | 75 | - | €39,785 | +€39,785 | |
| Financial charges | 65/66B | €4,720 | €5,553 | +€833 | +17.6% |
| Recurring financial charges | 65 | €4,720 | €5,553 | +€833 | +17.6% |
| Profit (loss) for the period before taxes | 9903 | €17,062 | €66,050 | +€48,988 | +287.1% |
| Income taxes | 67/77 | €7,306 | €13,554 | +€6,248 | +85.5% |
| Profit (loss) for the period | 9904 | €9,756 | €52,496 | +€42,740 | +438.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,756 | €52,496 | +€42,740 | +438.1% |
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 9 October 2026 via checked.be.