Joke Decaestecker: 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.
Joke Decaestecker
Largest movements
- Cash +€107,370
up €107,370 (+37.6%), from €285,811 to €393,181
mainly Net result for the year (+€125,335) and Trade debts (+€1,762)
- Receivables within one year +€7,859
up €7,859 (+110%), from €7,160 to €15,018
of which Other amounts receivable: +€15,014
- Reserves +€125,335
up €125,335 (+66.8%), from €187,501 to €312,835
- Tax, wage and social debts -€8,977
down €8,977 (-9.5%), from €94,165 to €85,187
- Gross operating margin -€9,726
down €9,726 (-5.0%), from €196,421 to €186,696
- Taxes -€3,574
down €3,574 (-6.1%), from €58,237 to €54,663
- Financial charges +€2,587
up €2,587 (+95.3%), from €2,716 to €5,304
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 | €298,521 | €415,371 | +€116,849 | +39.1% |
| Fixed assets | 21/28 | €5,468 | €4,588 | -€880 | -16.1% |
| Tangible fixed assets | 22/27 | €5,468 | €4,588 | -€880 | -16.1% |
| Furniture and vehicles | 24 | €2,141 | €1,598 | -€543 | -25.4% |
| Other tangible fixed assets | 26 | €3,327 | €2,991 | -€337 | -10.1% |
| Current assets | 29/58 | €293,053 | €410,782 | +€117,729 | +40.2% |
| Amounts receivable within one year | 40/41 | €7,160 | €15,018 | +€7,859 | +110% |
| Trade receivables | 40 | €7,155 | - | -€7,155 | |
| Other amounts receivable | 41 | €4 | €15,018 | +€15,014 | +337,393% |
| Cash at bank and in hand | 54/58 | €285,811 | €393,181 | +€107,370 | +37.6% |
| Deferred charges and accrued income | 490/1 | €83 | €2,583 | +€2,500 | +3,026% |
| Total equity and liabilities | 10/49 | €298,521 | €415,371 | +€116,849 | +39.1% |
| Equity | 10/15 | €202,501 | €327,835 | +€125,335 | +61.9% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €187,501 | €312,835 | +€125,335 | +66.8% |
| Distributable reserves | 133 | €187,501 | €312,835 | +€125,335 | +66.8% |
| Amounts payable | 17/49 | €96,021 | €87,536 | -€8,485 | -8.8% |
| Amounts payable within one year | 42/48 | €96,021 | €87,536 | -€8,485 | -8.8% |
| Trade debts | 44 | €587 | €2,348 | +€1,762 | +300% |
| Suppliers | 440/4 | €587 | €2,348 | +€1,762 | +300% |
| Taxes, remuneration and social security | 45 | €94,165 | €85,187 | -€8,977 | -9.5% |
| Taxes | 450/3 | €94,165 | €85,187 | -€8,977 | -9.5% |
| Other amounts payable | 47/48 | €1,270 | - | -€1,270 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €583 | €880 | +€297 | +51.0% |
| Other operating charges | 640/8 | €698 | €926 | +€228 | +32.7% |
| Gross operating margin | 9900 | €196,421 | €186,696 | -€9,726 | -5.0% |
| Operating profit (loss) | 9901 | €195,141 | €184,890 | -€10,251 | -5.3% |
| Financial income | 75/76B | €0 | €412 | +€412 | +823,320% |
| Recurring financial income | 75 | €0 | €412 | +€412 | +823,320% |
| Financial charges | 65/66B | €2,716 | €5,304 | +€2,587 | +95.3% |
| Recurring financial charges | 65 | €2,716 | €5,304 | +€2,587 | +95.3% |
| Profit (loss) for the period before taxes | 9903 | €192,424 | €179,998 | -€12,427 | -6.5% |
| Income taxes | 67/77 | €58,237 | €54,663 | -€3,574 | -6.1% |
| Profit (loss) for the period | 9904 | €134,188 | €125,335 | -€8,853 | -6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €134,188 | €125,335 | -€8,853 | -6.6% |
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 20 October 2026 via checked.be.