Yves De Decker Consultancy: 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.
Yves De Decker Consultancy
Largest movements
- Receivables within one year -€43,633
no longer reported in 2025 (was €43,633)
of which Other amounts receivable: -€41,116
- Deferred charges and accrued income -€4,611
down €4,611 (-19.8%), from €23,256 to €18,645
- Tangible fixed assets -€2,388
down €2,388 (-11.5%), from €20,696 to €18,308
of which Plant, machinery and equipment: -€2,105
- Profit (loss) carried forward -€56,659
new in 2025: -€56,659
- Reserves -€31,699
down €31,699 (-81.2%), from €39,042 to €7,342
- Other debts +€24,260
new in 2025: €24,260
- Contributions +€18,592
up €18,592 (+100.0%), from €18,600 to €37,192
- Tax, wage and social debts -€16,212
down €16,212 (-91.5%), from €17,723 to €1,511
of which Taxes: -€15,212
- Gross operating margin -€83,893
down €83,893, from €66,876 to -€17,017
- Other operating charges -€47,155
down €47,155 (-98.2%), from €48,013 to €858
- Taxes -€4,912
down €4,912 (-93.7%), from €5,241 to €329
- Financial income -€2,591
down €2,591 (-99.7%), from €2,599 to €8
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 | €87,626 | €36,997 | -€50,629 | -57.8% |
| Fixed assets | 21/28 | €20,737 | €18,348 | -€2,389 | -11.5% |
| Tangible fixed assets | 22/27 | €20,696 | €18,308 | -€2,388 | -11.5% |
| Land and buildings | 22 | €2,251 | €1,968 | -€283 | -12.6% |
| Plant, machinery and equipment | 23 | €15,346 | €13,241 | -€2,105 | -13.7% |
| Furniture and vehicles | 24 | €3,099 | €3,099 | = | 0.0% |
| Financial fixed assets | 28 | €41 | €40 | -€1 | -2.5% |
| Current assets | 29/58 | €66,889 | €18,649 | -€48,240 | -72.1% |
| Amounts receivable within one year | 40/41 | €43,633 | - | -€43,633 | |
| Trade receivables | 40 | €2,517 | - | -€2,517 | |
| Other amounts receivable | 41 | €41,116 | - | -€41,116 | |
| Cash at bank and in hand | 54/58 | €1 | €4 | +€3 | +436% |
| Deferred charges and accrued income | 490/1 | €23,256 | €18,645 | -€4,611 | -19.8% |
| Total equity and liabilities | 10/49 | €87,626 | €36,997 | -€50,629 | -57.8% |
| Equity | 10/15 | €57,642 | -€12,124 | -€69,766 | |
| Contributions | 10/11 | €18,600 | €37,192 | +€18,592 | +100.0% |
| Reserves | 13 | €39,042 | €7,342 | -€31,699 | -81.2% |
| Distributable reserves | 133 | €39,042 | €7,342 | -€31,699 | -81.2% |
| Profit (loss) carried forward | 14 | - | -€56,659 | -€56,659 | |
| Amounts payable | 17/49 | €29,984 | €49,121 | +€19,137 | +63.8% |
| Amounts payable within one year | 42/48 | €29,984 | €49,121 | +€19,137 | +63.8% |
| Financial debts | 43 | €10,556 | €23,273 | +€12,717 | +120% |
| Credit institutions | 430/8 | €10,556 | €23,273 | +€12,717 | +120% |
| Trade debts | 44 | €1,706 | €78 | -€1,628 | -95.4% |
| Suppliers | 440/4 | €1,706 | €78 | -€1,628 | -95.4% |
| Taxes, remuneration and social security | 45 | €17,723 | €1,511 | -€16,212 | -91.5% |
| Taxes | 450/3 | €16,723 | €1,511 | -€15,212 | -91.0% |
| Remuneration and social security | 454/9 | €1,000 | - | -€1,000 | |
| Other amounts payable | 47/48 | - | €24,260 | +€24,260 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,921 | €3,985 | +€64 | +1.6% |
| Other operating charges | 640/8 | €48,013 | €858 | -€47,155 | -98.2% |
| Gross operating margin | 9900 | €66,876 | -€17,017 | -€83,893 | |
| Operating profit (loss) | 9901 | €14,942 | -€21,860 | -€36,802 | |
| Financial income | 75/76B | €2,599 | €8 | -€2,591 | -99.7% |
| Recurring financial income | 75 | €2,599 | €8 | -€2,591 | -99.7% |
| Financial charges | 65/66B | €4,958 | €4,777 | -€180 | -3.6% |
| Recurring financial charges | 65 | €4,958 | €4,777 | -€180 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €12,583 | -€26,629 | -€39,212 | |
| Income taxes | 67/77 | €5,241 | €329 | -€4,912 | -93.7% |
| Profit (loss) for the period | 9904 | €7,342 | -€26,958 | -€34,300 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,342 | -€26,958 | -€34,300 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.