DECS: 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.
DECS
Largest movements
- Receivables within one year +€95,809
up €95,809 (+61.6%), from €155,618 to €251,427
of which Other amounts receivable: +€84,449
- Tangible fixed assets -€21,960
down €21,960 (-3.3%), from €665,989 to €644,028
of which Land and buildings: -€21,246
- Deferred charges and accrued income +€12,509
up €12,509 (+103%), from €12,174 to €24,683
- Profit (loss) carried forward +€88,430
up €88,430 (+17.9%), from €494,572 to €583,001
- Tax, wage and social debts +€22,297
up €22,297 (+254%), from €8,791 to €31,088
- Debts after one year -€18,881
down €18,881 (-4.1%), from €455,205 to €436,324
- Other operating charges +€18,986
up €18,986 (+324%), from €5,867 to €24,853
- Gross operating margin +€9,247
up €9,247 (+4.3%), from €215,735 to €224,981
- Staff costs -€6,860
down €6,860 (-26.9%), from €25,492 to €18,632
- Financial income +€3,990
up €3,990 (+39.0%), from €10,236 to €14,226
- Financial charges -€2,322
down €2,322 (-10.9%), from €21,380 to €19,058
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 | €985,959 | €1,081,276 | +€95,316 | +9.7% |
| Fixed assets | 21/28 | €666,169 | €644,208 | -€21,960 | -3.3% |
| Tangible fixed assets | 22/27 | €665,989 | €644,028 | -€21,960 | -3.3% |
| Land and buildings | 22 | €665,275 | €644,028 | -€21,246 | -3.2% |
| Furniture and vehicles | 24 | €714 | - | -€714 | |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €319,791 | €437,067 | +€117,277 | +36.7% |
| Amounts receivable within one year | 40/41 | €155,618 | €251,427 | +€95,809 | +61.6% |
| Trade receivables | 40 | - | €11,360 | +€11,360 | |
| Other amounts receivable | 41 | €155,618 | €240,067 | +€84,449 | +54.3% |
| Cash at bank and in hand | 54/58 | €151,998 | €160,958 | +€8,960 | +5.9% |
| Deferred charges and accrued income | 490/1 | €12,174 | €24,683 | +€12,509 | +103% |
| Total equity and liabilities | 10/49 | €985,959 | €1,081,276 | +€95,316 | +9.7% |
| Equity | 10/15 | €515,171 | €603,600 | +€88,430 | +17.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,999 | €1,999 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €139 | €139 | = | 0.0% |
| Profit (loss) carried forward | 14 | €494,572 | €583,001 | +€88,430 | +17.9% |
| Amounts payable | 17/49 | €470,788 | €477,675 | +€6,887 | +1.5% |
| Amounts payable after more than one year | 17 | €455,205 | €436,324 | -€18,881 | -4.1% |
| Financial debts | 170/4 | €455,205 | €436,324 | -€18,881 | -4.1% |
| Amounts payable within one year | 42/48 | €14,084 | €39,851 | +€25,768 | +183% |
| Trade debts | 44 | €5,293 | €8,763 | +€3,470 | +65.6% |
| Suppliers | 440/4 | €5,293 | €8,763 | +€3,470 | +65.6% |
| Taxes, remuneration and social security | 45 | €8,791 | €31,088 | +€22,297 | +254% |
| Taxes | 450/3 | €8,791 | €31,088 | +€22,297 | +254% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Non-recurring operating income | 76A | - | €61,629 | +€61,629 | |
| Remuneration, social security and pensions | 62 | €25,492 | €18,632 | -€6,860 | -26.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,960 | €21,960 | = | 0.0% |
| Other operating charges | 640/8 | €5,867 | €24,853 | +€18,986 | +324% |
| Non-recurring operating charges | 66A | - | €31,766 | +€31,766 | |
| Gross operating margin | 9900 | €215,735 | €224,981 | +€9,247 | +4.3% |
| Operating profit (loss) | 9901 | €162,416 | €127,770 | -€34,645 | -21.3% |
| Financial income | 75/76B | €10,236 | €14,226 | +€3,990 | +39.0% |
| Recurring financial income | 75 | €10,236 | €14,226 | +€3,990 | +39.0% |
| Financial charges | 65/66B | €21,380 | €19,058 | -€2,322 | -10.9% |
| Recurring financial charges | 65 | €21,380 | €19,058 | -€2,322 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €151,272 | €122,939 | -€28,333 | -18.7% |
| Income taxes | 67/77 | €36,164 | €34,509 | -€1,655 | -4.6% |
| Profit (loss) for the period | 9904 | €115,107 | €88,430 | -€26,678 | -23.2% |
| Profit (loss) for the period to be appropriated | 9905 | €115,107 | €88,430 | -€26,678 | -23.2% |
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 30 October 2026 via checked.be.