DECYSIVE: 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.
DECYSIVE
Largest movements
- Receivables within one year +€77,414
new in 2025: €77,414
of which Trade receivables: +€76,637
- Cash +€51,086
up €51,086 (+1925.8%), from €2,653 to €53,739
mainly Net result for the year (+€76,009) and Tax, wage and social debts (+€35,221)
- Tangible fixed assets +€1,459
new in 2025: €1,459
- Profit (loss) carried forward +€76,009
up €76,009, from -€347 to €75,662
- Tax, wage and social debts +€35,221
new in 2025: €35,221
of which Taxes: +€27,209
- Other debts +€16,546
new in 2025: €16,546
- Short-term financial debts +€2,724
new in 2025: €2,724
- Gross operating margin +€95,239
new in 2025: €95,239
- Taxes +€18,993
new in 2025: €18,993
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 | €2,653 | €133,236 | +€130,583 | +4922.7% |
| Fixed assets | 21/28 | - | €1,459 | +€1,459 | |
| Tangible fixed assets | 22/27 | - | €1,459 | +€1,459 | |
| Furniture and vehicles | 24 | - | €1,459 | +€1,459 | |
| Current assets | 29/58 | €2,653 | €131,777 | +€129,124 | +4867.6% |
| Amounts receivable within one year | 40/41 | - | €77,414 | +€77,414 | |
| Trade receivables | 40 | - | €76,637 | +€76,637 | |
| Other amounts receivable | 41 | - | €776 | +€776 | |
| Cash at bank and in hand | 54/58 | €2,653 | €53,739 | +€51,086 | +1925.8% |
| Deferred charges and accrued income | 490/1 | - | €624 | +€624 | |
| Total equity and liabilities | 10/49 | €2,653 | €133,236 | +€130,583 | +4922.7% |
| Equity | 10/15 | €2,653 | €78,662 | +€76,009 | +2865.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€347 | €75,662 | +€76,009 | |
| Amounts payable | 17/49 | - | €54,574 | +€54,574 | |
| Amounts payable within one year | 42/48 | - | €54,574 | +€54,574 | |
| Financial debts | 43 | - | €2,724 | +€2,724 | |
| Credit institutions | 430/8 | - | €2,724 | +€2,724 | |
| Trade debts | 44 | - | €83 | +€83 | |
| Suppliers | 440/4 | - | €83 | +€83 | |
| Taxes, remuneration and social security | 45 | - | €35,221 | +€35,221 | |
| Taxes | 450/3 | - | €27,209 | +€27,209 | |
| Remuneration and social security | 454/9 | - | €8,011 | +€8,011 | |
| Other amounts payable | 47/48 | - | €16,546 | +€16,546 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €168 | +€168 | |
| Other operating charges | 640/8 | €345 | - | -€345 | |
| Gross operating margin | 9900 | - | €95,239 | +€95,239 | |
| Operating profit (loss) | 9901 | -€345 | €95,072 | +€95,417 | |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €3 | €74 | +€71 | +2851.2% |
| Recurring financial charges | 65 | €3 | €74 | +€71 | +2851.2% |
| Profit (loss) for the period before taxes | 9903 | -€347 | €95,002 | +€95,350 | |
| Income taxes | 67/77 | - | €18,993 | +€18,993 | |
| Profit (loss) for the period | 9904 | -€347 | €76,009 | +€76,356 | |
| Profit (loss) for the period to be appropriated | 9905 | -€347 | €76,009 | +€76,356 |
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.