Jan Decorte: 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.
Jan Decorte
Largest movements
- Cash -€7,947
down €7,947 (-20.1%), from €39,556 to €31,610
mainly Tax, wage and social debts (-€6,736) and Receivables within one year (-€6,420)
- Receivables within one year +€6,420
up €6,420 (+476.8%), from €1,346 to €7,766
of which Trade receivables: +€4,010
- Deferred charges and accrued income -€1,049
down €1,049 (-62.4%), from €1,682 to €633
- Tangible fixed assets -€582
down €582 (-22.7%), from €2,569 to €1,987
- Tax, wage and social debts -€6,736
down €6,736 (-68.7%), from €9,800 to €3,064
- Reserves +€4,833
up €4,833 (+17.0%), from €28,489 to €33,322
- Trade debts -€978
down €978 (-79.0%), from €1,238 to €259
- Gross operating margin +€12,531
up €12,531, from -€6,248 to €6,283
- Other operating charges +€266
up €266 (+68.8%), from €387 to €654
- Taxes +€161
up €161, from €0 to €161
- Financial income +€85
up €85 (+245.6%), from €35 to €120
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 | €45,153 | €41,995 | -€3,158 | -7.0% |
| Fixed assets | 21/28 | €2,569 | €1,987 | -€582 | -22.7% |
| Tangible fixed assets | 22/27 | €2,569 | €1,987 | -€582 | -22.7% |
| Furniture and vehicles | 24 | €2,569 | €1,987 | -€582 | -22.7% |
| Current assets | 29/58 | €42,584 | €40,008 | -€2,576 | -6.0% |
| Amounts receivable within one year | 40/41 | €1,346 | €7,766 | +€6,420 | +476.8% |
| Trade receivables | 40 | €1,121 | €5,131 | +€4,010 | +357.9% |
| Other amounts receivable | 41 | €226 | €2,635 | +€2,410 | +1067.2% |
| Cash at bank and in hand | 54/58 | €39,556 | €31,610 | -€7,947 | -20.1% |
| Deferred charges and accrued income | 490/1 | €1,682 | €633 | -€1,049 | -62.4% |
| Total equity and liabilities | 10/49 | €45,153 | €41,995 | -€3,158 | -7.0% |
| Equity | 10/15 | €33,489 | €38,322 | +€4,833 | +14.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €28,489 | €33,322 | +€4,833 | +17.0% |
| Distributable reserves | 133 | €28,489 | €33,322 | +€4,833 | +17.0% |
| Amounts payable | 17/49 | €11,664 | €3,673 | -€7,991 | -68.5% |
| Amounts payable after more than one year | 17 | €626 | €349 | -€277 | -44.3% |
| Other amounts payable | 178/9 | €626 | €349 | -€277 | -44.3% |
| Amounts payable within one year | 42/48 | €11,038 | €3,324 | -€7,714 | -69.9% |
| Trade debts | 44 | €1,238 | €259 | -€978 | -79.0% |
| Suppliers | 440/4 | €1,238 | €259 | -€978 | -79.0% |
| Taxes, remuneration and social security | 45 | €9,800 | €3,064 | -€6,736 | -68.7% |
| Taxes | 450/3 | €9,800 | €3,064 | -€6,736 | -68.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €536 | €582 | +€46 | +8.6% |
| Other operating charges | 640/8 | €387 | €654 | +€266 | +68.8% |
| Gross operating margin | 9900 | -€6,248 | €6,283 | +€12,531 | |
| Operating profit (loss) | 9901 | -€7,172 | €5,047 | +€12,218 | |
| Financial income | 75/76B | €35 | €120 | +€85 | +245.6% |
| Recurring financial income | 75 | €35 | €120 | +€85 | +245.6% |
| Financial charges | 65/66B | €127 | €173 | +€47 | +36.9% |
| Recurring financial charges | 65 | €127 | €173 | +€47 | +36.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,263 | €4,994 | +€12,257 | |
| Income taxes | 67/77 | €0 | €161 | +€161 | |
| Profit (loss) for the period | 9904 | -€7,263 | €4,833 | +€12,096 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,263 | €4,833 | +€12,096 |
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 7 October 2026 via checked.be.