DECABOUW: 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.
DECABOUW
Largest movements
- Cash -€3,918
down €3,918 (-30.8%), from €12,708 to €8,790
mainly Tax, wage and social debts (-€4,979) and Deferred charges and accrued income (-€3,197)
- Deferred charges and accrued income +€3,197
up €3,197 (+24.1%), from €13,291 to €16,487
- Receivables within one year -€1,697
down €1,697 (-47.1%), from €3,603 to €1,906
of which Trade receivables: -€2,128
- Tax, wage and social debts -€4,979
down €4,979 (-34.0%), from €14,645 to €9,665
- Reserves +€3,218
up €3,218 (+2.9%), from €112,389 to €115,607
of which Distributable reserves: +€3,218
- Other debts -€1,638
down €1,638 (-62.7%), from €2,614 to €975
- Gross operating margin -€15,825
down €15,825 (-84.1%), from €18,816 to €2,991
- Taxes -€5,342
down €5,342 (-71.5%), from €7,476 to €2,134
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 | €156,655 | €154,237 | -€2,418 | -1.5% |
| Fixed assets | 21/28 | €56 | €56 | = | 0.0% |
| Financial fixed assets | 28 | €56 | €56 | = | 0.0% |
| Current assets | 29/58 | €156,600 | €154,181 | -€2,418 | -1.5% |
| Amounts receivable after more than one year | 29 | €95,000 | €95,000 | = | 0.0% |
| Trade receivables | 290 | €95,000 | €95,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,603 | €1,906 | -€1,697 | -47.1% |
| Trade receivables | 40 | €2,956 | €828 | -€2,128 | -72.0% |
| Other amounts receivable | 41 | €647 | €1,079 | +€432 | +66.7% |
| Current investments | 50/53 | €31,998 | €31,998 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €12,708 | €8,790 | -€3,918 | -30.8% |
| Deferred charges and accrued income | 490/1 | €13,291 | €16,487 | +€3,197 | +24.1% |
| Total equity and liabilities | 10/49 | €156,655 | €154,237 | -€2,418 | -1.5% |
| Equity | 10/15 | €135,452 | €138,669 | +€3,218 | +2.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €112,389 | €115,607 | +€3,218 | +2.9% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €110,530 | €113,748 | +€3,218 | +2.9% |
| Profit (loss) carried forward | 14 | €4,470 | €4,470 | = | 0.0% |
| Amounts payable | 17/49 | €21,204 | €15,568 | -€5,636 | -26.6% |
| Amounts payable within one year | 42/48 | €21,204 | €15,568 | -€5,636 | -26.6% |
| Trade debts | 44 | €3,945 | €4,927 | +€982 | +24.9% |
| Suppliers | 440/4 | €3,945 | €4,927 | +€982 | +24.9% |
| Taxes, remuneration and social security | 45 | €14,645 | €9,665 | -€4,979 | -34.0% |
| Taxes | 450/3 | €14,645 | €9,665 | -€4,979 | -34.0% |
| Other amounts payable | 47/48 | €2,614 | €975 | -€1,638 | -62.7% |
| Other operating charges | 640/8 | €756 | €701 | -€55 | -7.2% |
| Gross operating margin | 9900 | €18,816 | €2,991 | -€15,825 | -84.1% |
| Operating profit (loss) | 9901 | €18,060 | €2,290 | -€15,771 | -87.3% |
| Financial income | 75/76B | €3,192 | €3,164 | -€28 | -0.9% |
| Recurring financial income | 75 | €3,192 | €3,164 | -€28 | -0.9% |
| Financial charges | 65/66B | €193 | €102 | -€91 | -47.3% |
| Recurring financial charges | 65 | €193 | €102 | -€91 | -47.3% |
| Profit (loss) for the period before taxes | 9903 | €21,059 | €5,351 | -€15,708 | -74.6% |
| Income taxes | 67/77 | €7,476 | €2,134 | -€5,342 | -71.5% |
| Profit (loss) for the period | 9904 | €13,583 | €3,218 | -€10,365 | -76.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,583 | €3,218 | -€10,365 | -76.3% |
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 19 October 2026 via checked.be.