GUY DECKER & FILS: 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.
GUY DECKER & FILS
Largest movements
- Cash +€16,635
up €16,635 (+21.2%), from €78,298 to €94,932
mainly Net result for the year (+€18,539) and Other debts (+€9,212)
- Receivables within one year -€7,131
down €7,131 (-26.0%), from €27,451 to €20,319
of which Trade receivables: -€6,817
- Tangible fixed assets +€3,379
up €3,379 (+97.1%), from €3,479 to €6,857
of which Furniture and vehicles: +€4,669
- Other debts +€9,212
up €9,212 (+18.0%), from €51,111 to €60,323
- Reserves +€8,843
up €8,843 (+18.4%), from €47,998 to €56,840
- Tax, wage and social debts -€3,042
down €3,042 (-60.5%), from €5,029 to €1,987
of which Taxes: -€2,366
- Trade debts -€2,559
down €2,559 (-20.9%), from €12,227 to €9,668
- Gross operating margin -€27,434
down €27,434 (-49.3%), from €55,675 to €28,241
- Staff costs -€19,042
down €19,042 (-99.0%), from €19,229 to €187
- Depreciation +€2,167
up €2,167 (+283%), from €766 to €2,933
- Taxes -€1,092
down €1,092 (-13.0%), from €8,392 to €7,300
- Financial income +€858
up €858 (+47.4%), from €1,811 to €2,669
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 | €123,190 | €135,642 | +€12,452 | +10.1% |
| Fixed assets | 21/28 | €3,676 | €7,054 | +€3,379 | +91.9% |
| Tangible fixed assets | 22/27 | €3,479 | €6,857 | +€3,379 | +97.1% |
| Plant, machinery and equipment | 23 | €3,479 | €2,189 | -€1,290 | -37.1% |
| Furniture and vehicles | 24 | - | €4,669 | +€4,669 | |
| Financial fixed assets | 28 | €197 | €197 | = | 0.0% |
| Current assets | 29/58 | €119,514 | €128,588 | +€9,074 | +7.6% |
| Stocks and contracts in progress | 3 | €11,489 | €10,496 | -€993 | -8.6% |
| Stocks | 30/36 | €11,489 | €10,496 | -€993 | -8.6% |
| Amounts receivable within one year | 40/41 | €27,451 | €20,319 | -€7,131 | -26.0% |
| Trade receivables | 40 | €26,695 | €19,878 | -€6,817 | -25.5% |
| Other amounts receivable | 41 | €756 | €441 | -€314 | -41.6% |
| Cash at bank and in hand | 54/58 | €78,298 | €94,932 | +€16,635 | +21.2% |
| Deferred charges and accrued income | 490/1 | €2,277 | €2,841 | +€564 | +24.7% |
| Total equity and liabilities | 10/49 | €123,190 | €135,642 | +€12,452 | +10.1% |
| Equity | 10/15 | €54,822 | €63,665 | +€8,843 | +16.1% |
| Contributions | 10/11 | €6,333 | €6,333 | = | 0.0% |
| Reserves | 13 | €47,998 | €56,840 | +€8,843 | +18.4% |
| Distributable reserves | 133 | €47,998 | €56,840 | +€8,843 | +18.4% |
| Profit (loss) carried forward | 14 | €491 | €491 | = | 0.0% |
| Amounts payable | 17/49 | €68,368 | €71,978 | +€3,610 | +5.3% |
| Amounts payable within one year | 42/48 | €68,368 | €71,978 | +€3,610 | +5.3% |
| Trade debts | 44 | €12,227 | €9,668 | -€2,559 | -20.9% |
| Suppliers | 440/4 | €12,227 | €9,668 | -€2,559 | -20.9% |
| Taxes, remuneration and social security | 45 | €5,029 | €1,987 | -€3,042 | -60.5% |
| Taxes | 450/3 | €4,353 | €1,987 | -€2,366 | -54.4% |
| Remuneration and social security | 454/9 | €677 | - | -€677 | |
| Other amounts payable | 47/48 | €51,111 | €60,323 | +€9,212 | +18.0% |
| Remuneration, social security and pensions | 62 | €19,229 | €187 | -€19,042 | -99.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €766 | €2,933 | +€2,167 | +283% |
| Other operating charges | 640/8 | €1,307 | €1,725 | +€418 | +31.9% |
| Non-recurring operating charges | 66A | €120 | €49 | -€71 | -59.2% |
| Gross operating margin | 9900 | €55,675 | €28,241 | -€27,434 | -49.3% |
| Operating profit (loss) | 9901 | €34,253 | €23,348 | -€10,905 | -31.8% |
| Financial income | 75/76B | €1,811 | €2,669 | +€858 | +47.4% |
| Recurring financial income | 75 | €1,811 | €2,669 | +€858 | +47.4% |
| Financial charges | 65/66B | €186 | €178 | -€8 | -4.2% |
| Recurring financial charges | 65 | €186 | €178 | -€8 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | €35,878 | €25,839 | -€10,039 | -28.0% |
| Income taxes | 67/77 | €8,392 | €7,300 | -€1,092 | -13.0% |
| Profit (loss) for the period | 9904 | €27,486 | €18,539 | -€8,947 | -32.6% |
| Profit (loss) for the period to be appropriated | 9905 | €27,486 | €18,539 | -€8,947 | -32.6% |
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 26 October 2026 via checked.be.