Filip Decuman Consulting: what changed
Filip Decuman Consulting
Largest movements
- Cash +€8,923
up €8,923 (+335%), from €2,666 to €11,589
mainly Net result for the year (+€8,153) and Depreciation (+€1,995)
- Tangible fixed assets -€1,995
down €1,995 (-36.6%), from €5,451 to €3,456
- Deferred charges and accrued income -€1,050
down €1,050 (-40.1%), from €2,620 to €1,570
- Profit (loss) carried forward +€8,153
up €8,153 (+71.9%), from -€11,339 to -€3,186
- Tax, wage and social debts -€1,382
down €1,382 (-69.2%), from €1,998 to €616
- Other debts -€713
down €713 (-54.9%), from €1,297 to €585
- Trade debts -€180
down €180 (-100%), from €180 to €0
- Gross operating margin +€3,349
up €3,349 (+29.4%), from €11,398 to €14,747
- Depreciation +€1,292
up €1,292 (+184%), from €703 to €1,995
- Taxes +€418
up €418 (+13.1%), from €3,198 to €3,616
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,737 | €16,615 | +€5,879 | +54.8% |
| Fixed assets | 21/28 | €5,451 | €3,456 | -€1,995 | -36.6% |
| Tangible fixed assets | 22/27 | €5,451 | €3,456 | -€1,995 | -36.6% |
| Furniture and vehicles | 24 | €5,451 | €3,456 | -€1,995 | -36.6% |
| Current assets | 29/58 | €5,286 | €13,159 | +€7,873 | +149% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €2,666 | €11,589 | +€8,923 | +335% |
| Deferred charges and accrued income | 490/1 | €2,620 | €1,570 | -€1,050 | -40.1% |
| Total equity and liabilities | 10/49 | €10,737 | €16,615 | +€5,879 | +54.8% |
| Equity | 10/15 | €7,261 | €15,414 | +€8,153 | +112% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,339 | -€3,186 | +€8,153 | +71.9% |
| Amounts payable | 17/49 | €3,475 | €1,201 | -€2,274 | -65.4% |
| Amounts payable within one year | 42/48 | €3,475 | €1,201 | -€2,274 | -65.4% |
| Trade debts | 44 | €180 | €0 | -€180 | -100% |
| Suppliers | 440/4 | €180 | €0 | -€180 | -100% |
| Taxes, remuneration and social security | 45 | €1,998 | €616 | -€1,382 | -69.2% |
| Taxes | 450/3 | €1,998 | €616 | -€1,382 | -69.2% |
| Other amounts payable | 47/48 | €1,297 | €585 | -€713 | -54.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €703 | €1,995 | +€1,292 | +184% |
| Other operating charges | 640/8 | €843 | €865 | +€22 | +2.6% |
| Non-recurring operating charges | 66A | €121 | €63 | -€58 | -47.6% |
| Gross operating margin | 9900 | €11,398 | €14,747 | +€3,349 | +29.4% |
| Operating profit (loss) | 9901 | €9,732 | €11,823 | +€2,092 | +21.5% |
| Financial income | 75/76B | €40 | €0 | -€40 | -100% |
| Recurring financial income | 75 | €40 | €0 | -€40 | -100% |
| Financial charges | 65/66B | €94 | €54 | -€39 | -42.1% |
| Recurring financial charges | 65 | €94 | €54 | -€39 | -42.1% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €9,678 | €11,769 | +€2,091 | +21.6% |
| Income taxes | 67/77 | €3,198 | €3,616 | +€418 | +13.1% |
| Profit (loss) for the period | 9904 | €6,480 | €8,153 | +€1,673 | +25.8% |
| Profit (loss) for the period to be appropriated | 9905 | €6,480 | €8,153 | +€1,673 | +25.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.