DECLIC - 101 S.A.: 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.
DECLIC - 101 S.A.
Largest movements
- Tangible fixed assets -€13,088
down €13,088 (-3.2%), from €414,621 to €401,533
- Cash +€8,600
up €8,600 (+7.5%), from €115,244 to €123,844
mainly Depreciation (+€13,088) and Trade debts (+€29)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€12,261
up €12,261 (+472.0%), from €2,598 to €14,858
- Financial charges -€149
down €149 (-70.2%), from €212 to €63
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 | €529,865 | €525,378 | -€4,488 | -0.8% |
| Fixed assets | 21/28 | €414,621 | €401,533 | -€13,088 | -3.2% |
| Tangible fixed assets | 22/27 | €414,621 | €401,533 | -€13,088 | -3.2% |
| Land and buildings | 22 | €414,621 | €401,533 | -€13,088 | -3.2% |
| Current assets | 29/58 | €115,244 | €123,844 | +€8,600 | +7.5% |
| Cash at bank and in hand | 54/58 | €115,244 | €123,844 | +€8,600 | +7.5% |
| Total equity and liabilities | 10/49 | €529,865 | €525,378 | -€4,488 | -0.8% |
| Equity | 10/15 | -€1,351,514 | -€1,352,173 | -€658 | 0.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,413,514 | -€1,414,173 | -€658 | 0.0% |
| Amounts payable | 17/49 | €1,881,380 | €1,877,550 | -€3,829 | -0.2% |
| Amounts payable within one year | 42/48 | €1,871,630 | €1,871,658 | +€29 | 0.0% |
| Trade debts | 44 | €2,199 | €2,227 | +€29 | +1.3% |
| Suppliers | 440/4 | €2,199 | €2,227 | +€29 | +1.3% |
| Other amounts payable | 47/48 | €1,869,431 | €1,869,431 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €9,750 | €5,892 | -€3,858 | -39.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,088 | €13,088 | = | 0.0% |
| Other operating charges | 640/8 | €2,294 | €2,366 | +€72 | +3.1% |
| Gross operating margin | 9900 | €2,598 | €14,858 | +€12,261 | +472.0% |
| Operating profit (loss) | 9901 | -€12,784 | -€595 | +€12,189 | +95.3% |
| Financial charges | 65/66B | €212 | €63 | -€149 | -70.2% |
| Recurring financial charges | 65 | €212 | €63 | -€149 | -70.2% |
| Profit (loss) for the period before taxes | 9903 | -€12,996 | -€658 | +€12,337 | +94.9% |
| Profit (loss) for the period | 9904 | -€12,996 | -€658 | +€12,337 | +94.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,996 | -€658 | +€12,337 | +94.9% |
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 9 October 2026 via checked.be.