DECYBEL: 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.
DECYBEL
Largest movements
- Current investments +€150,000
new in 2025: €150,000
- Reserves +€356,622
up €356,622 (+99.3%), from €359,000 to €715,622
of which Distributable reserves: +€343,622
- Profit (loss) carried forward -€100,469
no longer reported in 2025 (was €100,469)
- Financial income +€161,511
up €161,511 (+257.7%), from €62,672 to €224,183
- Provisions -€36,300
new in 2025: -€36,300
- Gross operating margin +€7,386
up €7,386 (+68.3%), from -€10,820 to -€3,434
- Financial charges -€157
down €157 (-72.0%), from €218 to €61
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 | €6,649,184 | €6,870,239 | +€221,055 | +3.3% |
| Fixed assets | 21/28 | €3,746,020 | €3,746,020 | = | 0.0% |
| Financial fixed assets | 28 | €3,746,020 | €3,746,020 | = | 0.0% |
| Current assets | 29/58 | €2,903,164 | €3,124,219 | +€221,055 | +7.6% |
| Amounts receivable after more than one year | 29 | €2,499,986 | €2,559,986 | +€60,000 | +2.4% |
| Other amounts receivable | 291 | €2,499,986 | €2,559,986 | +€60,000 | +2.4% |
| Amounts receivable within one year | 40/41 | €121,271 | €120,920 | -€351 | -0.3% |
| Trade receivables | 40 | €120,920 | €120,920 | = | 0.0% |
| Other amounts receivable | 41 | €351 | - | -€351 | |
| Current investments | 50/53 | - | €150,000 | +€150,000 | |
| Cash at bank and in hand | 54/58 | €281,907 | €293,313 | +€11,406 | +4.0% |
| Total equity and liabilities | 10/49 | €6,649,184 | €6,870,239 | +€221,055 | +3.3% |
| Equity | 10/15 | €6,611,069 | €6,867,222 | +€256,153 | +3.9% |
| Contributions | 10/11 | €6,151,600 | €6,151,600 | = | 0.0% |
| Capital | 10 | €6,151,600 | €6,151,600 | = | 0.0% |
| Issued capital | 100 | €6,151,600 | €6,151,600 | = | 0.0% |
| Reserves | 13 | €359,000 | €715,622 | +€356,622 | +99.3% |
| Non-distributable reserves | 130/1 | €359,000 | €372,000 | +€13,000 | +3.6% |
| Legal reserve | 130 | €359,000 | €372,000 | +€13,000 | +3.6% |
| Distributable reserves | 133 | - | €343,622 | +€343,622 | |
| Profit (loss) carried forward | 14 | €100,469 | - | -€100,469 | |
| Provisions and deferred taxes | 16 | €36,300 | - | -€36,300 | |
| Provisions for liabilities and charges | 160/5 | €36,300 | - | -€36,300 | |
| Other liabilities and charges | 164/5 | €36,300 | - | -€36,300 | |
| Amounts payable | 17/49 | €1,815 | €3,017 | +€1,202 | +66.2% |
| Amounts payable within one year | 42/48 | €1,815 | €3,017 | +€1,202 | +66.2% |
| Trade debts | 44 | €1,815 | €3,017 | +€1,202 | +66.2% |
| Suppliers | 440/4 | €1,815 | €3,017 | +€1,202 | +66.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€36,300 | -€36,300 | |
| Gross operating margin | 9900 | -€10,820 | -€3,434 | +€7,386 | +68.3% |
| Operating profit (loss) | 9901 | -€10,820 | €32,866 | +€43,686 | |
| Financial income | 75/76B | €62,672 | €224,183 | +€161,511 | +257.7% |
| Recurring financial income | 75 | €62,672 | €224,183 | +€161,511 | +257.7% |
| Financial charges | 65/66B | €218 | €61 | -€157 | -72.0% |
| Recurring financial charges | 65 | €218 | €61 | -€157 | -72.0% |
| Profit (loss) for the period before taxes | 9903 | €51,634 | €256,988 | +€205,354 | +397.7% |
| Income taxes | 67/77 | €873 | €835 | -€38 | -4.4% |
| Profit (loss) for the period | 9904 | €50,761 | €256,153 | +€205,392 | +404.6% |
| Profit (loss) for the period to be appropriated | 9905 | €50,761 | €256,153 | +€205,392 | +404.6% |
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 2 October 2026 via checked.be.