Dr. Decramer Arne: 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.
Dr. Decramer Arne
Largest movements
- Receivables after one year -€185,000
no longer reported in 2025 (was €185,000)
- Tangible fixed assets -€60,881
down €60,881 (-5.3%), from €1.1m to €1.1m
of which Land and buildings: -€56,775
- Receivables within one year -€21,341
down €21,341 (-8.3%), from €256,723 to €235,382
of which Other amounts receivable: -€22,459
- Reserves -€194,901
down €194,901 (-15.5%), from €1.3m to €1.1m
- Debts after one year -€45,151
down €45,151 (-10.2%), from €441,265 to €396,114
- Gross operating margin +€64,166
up €64,166 (+18.7%), from €343,384 to €407,549
- Depreciation -€31,745
down €31,745 (-33.0%), from €96,139 to €64,394
- Taxes +€29,533
up €29,533 (+39.6%), from €74,510 to €104,044
- Financial income -€7,663
down €7,663 (-89.7%), from €8,545 to €882
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 | €1,842,277 | €1,588,790 | -€253,487 | -13.8% |
| Fixed assets | 21/28 | €1,144,804 | €1,083,923 | -€60,881 | -5.3% |
| Tangible fixed assets | 22/27 | €1,144,804 | €1,083,923 | -€60,881 | -5.3% |
| Land and buildings | 22 | €1,127,182 | €1,070,407 | -€56,775 | -5.0% |
| Plant, machinery and equipment | 23 | €10,498 | €8,064 | -€2,435 | -23.2% |
| Furniture and vehicles | 24 | €7,124 | €5,452 | -€1,671 | -23.5% |
| Current assets | 29/58 | €697,472 | €504,867 | -€192,605 | -27.6% |
| Amounts receivable after more than one year | 29 | €185,000 | - | -€185,000 | |
| Other amounts receivable | 291 | €185,000 | - | -€185,000 | |
| Amounts receivable within one year | 40/41 | €256,723 | €235,382 | -€21,341 | -8.3% |
| Trade receivables | 40 | - | €1,118 | +€1,118 | |
| Other amounts receivable | 41 | €256,723 | €234,264 | -€22,459 | -8.7% |
| Current investments | 50/53 | - | €5,000 | +€5,000 | |
| Cash at bank and in hand | 54/58 | €244,539 | €254,867 | +€10,328 | +4.2% |
| Deferred charges and accrued income | 490/1 | €11,210 | €9,619 | -€1,592 | -14.2% |
| Total equity and liabilities | 10/49 | €1,842,277 | €1,588,790 | -€253,487 | -13.8% |
| Equity | 10/15 | €1,267,000 | €1,072,099 | -€194,901 | -15.4% |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Reserves | 13 | €1,260,600 | €1,065,699 | -€194,901 | -15.5% |
| Distributable reserves | 133 | €1,260,600 | €1,065,699 | -€194,901 | -15.5% |
| Amounts payable | 17/49 | €575,277 | €516,691 | -€58,586 | -10.2% |
| Amounts payable after more than one year | 17 | €441,265 | €396,114 | -€45,151 | -10.2% |
| Financial debts | 170/4 | €441,265 | €396,114 | -€45,151 | -10.2% |
| Amounts payable within one year | 42/48 | €133,259 | €119,050 | -€14,210 | -10.7% |
| Current portion of amounts payable after more than one year | 42 | €44,442 | €45,151 | +€709 | +1.6% |
| Financial debts | 43 | - | €7 | +€7 | |
| Credit institutions | 430/8 | - | €7 | +€7 | |
| Trade debts | 44 | €14,733 | €11,471 | -€3,262 | -22.1% |
| Suppliers | 440/4 | €14,733 | €11,471 | -€3,262 | -22.1% |
| Taxes, remuneration and social security | 45 | €68,234 | €55,270 | -€12,964 | -19.0% |
| Taxes | 450/3 | €63,704 | €50,740 | -€12,964 | -20.4% |
| Remuneration and social security | 454/9 | €4,530 | €4,530 | = | 0.0% |
| Other amounts payable | 47/48 | €5,851 | €7,151 | +€1,300 | +22.2% |
| Accrued charges and deferred income | 492/3 | €752 | €1,527 | +€775 | +103% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €96,139 | €64,394 | -€31,745 | -33.0% |
| Other operating charges | 640/8 | €4,005 | €4,461 | +€455 | +11.4% |
| Gross operating margin | 9900 | €343,384 | €407,549 | +€64,166 | +18.7% |
| Operating profit (loss) | 9901 | €243,239 | €338,694 | +€95,456 | +39.2% |
| Financial income | 75/76B | €8,545 | €882 | -€7,663 | -89.7% |
| Recurring financial income | 75 | €8,545 | €882 | -€7,663 | -89.7% |
| Financial charges | 65/66B | €11,939 | €11,058 | -€881 | -7.4% |
| Recurring financial charges | 65 | €11,939 | €11,058 | -€881 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €239,844 | €328,518 | +€88,674 | +37.0% |
| Income taxes | 67/77 | €74,510 | €104,044 | +€29,533 | +39.6% |
| Profit (loss) for the period | 9904 | €165,334 | €224,475 | +€59,141 | +35.8% |
| Profit (loss) for the period to be appropriated | 9905 | €165,334 | €224,475 | +€59,141 | +35.8% |
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 18 October 2026 via checked.be.