ALAIN DE DECKER: 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.
ALAIN DE DECKER
Largest movements
- Cash +€159,045
up €159,045 (+71.6%), from €222,129 to €381,175
mainly Net result for the year (+€65,398) and Depreciation (+€40,723)
- Tangible fixed assets -€40,723
down €40,723 (-7.1%), from €573,816 to €533,093
of which Land and buildings: -€40,723
- Contributions +€75,605
up €75,605 (+9.6%), from €790,000 to €865,605
- Trade debts +€18,523
up €18,523 (+439%), from €4,220 to €22,743
- Gross operating margin +€24,437
up €24,437 (+21.2%), from €115,216 to €139,652
- Taxes +€9,925
up €9,925 (+68.6%), from €14,468 to €24,393
- Other operating charges -€1,925
down €1,925 (-25.0%), from €7,688 to €5,763
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,729,876 | €1,827,819 | +€97,943 | +5.7% |
| Fixed assets | 21/28 | €573,816 | €533,093 | -€40,723 | -7.1% |
| Tangible fixed assets | 22/27 | €573,816 | €533,093 | -€40,723 | -7.1% |
| Land and buildings | 22 | €550,948 | €510,225 | -€40,723 | -7.4% |
| Furniture and vehicles | 24 | €22,868 | €22,868 | = | 0.0% |
| Current assets | 29/58 | €1,156,060 | €1,294,726 | +€138,666 | +12.0% |
| Amounts receivable after more than one year | 29 | €54,000 | €48,000 | -€6,000 | -11.1% |
| Other amounts receivable | 291 | €54,000 | €48,000 | -€6,000 | -11.1% |
| Amounts receivable within one year | 40/41 | €145,282 | €130,903 | -€14,379 | -9.9% |
| Trade receivables | 40 | €35,676 | €37,274 | +€1,598 | +4.5% |
| Other amounts receivable | 41 | €109,607 | €93,629 | -€15,978 | -14.6% |
| Current investments | 50/53 | €729,451 | €729,451 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €222,129 | €381,175 | +€159,045 | +71.6% |
| Deferred charges and accrued income | 490/1 | €5,197 | €5,197 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,729,876 | €1,827,819 | +€97,943 | +5.7% |
| Equity | 10/15 | €1,720,784 | €1,785,182 | +€64,398 | +3.7% |
| Contributions | 10/11 | €790,000 | €865,605 | +€75,605 | +9.6% |
| Reserves | 13 | €930,784 | €919,578 | -€11,207 | -1.2% |
| Tax-exempt reserves | 132 | €706 | €706 | = | 0.0% |
| Distributable reserves | 133 | €930,079 | €918,872 | -€11,207 | -1.2% |
| Amounts payable | 17/49 | €9,092 | €42,637 | +€33,545 | +369% |
| Amounts payable after more than one year | 17 | - | €11,400 | +€11,400 | |
| Financial debts | 170/4 | - | €11,400 | +€11,400 | |
| Amounts payable within one year | 42/48 | €8,192 | €30,337 | +€22,145 | +270% |
| Trade debts | 44 | €4,220 | €22,743 | +€18,523 | +439% |
| Suppliers | 440/4 | €4,220 | €22,743 | +€18,523 | +439% |
| Taxes, remuneration and social security | 45 | €3,972 | €6,594 | +€2,622 | +66.0% |
| Taxes | 450/3 | €3,972 | €6,594 | +€2,622 | +66.0% |
| Other amounts payable | 47/48 | - | €1,000 | +€1,000 | |
| Accrued charges and deferred income | 492/3 | €900 | €900 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,859 | €40,723 | +€864 | +2.2% |
| Other operating charges | 640/8 | €7,688 | €5,763 | -€1,925 | -25.0% |
| Gross operating margin | 9900 | €115,216 | €139,652 | +€24,437 | +21.2% |
| Operating profit (loss) | 9901 | €67,668 | €93,166 | +€25,498 | +37.7% |
| Financial income | 75/76B | €603 | €240 | -€363 | -60.2% |
| Recurring financial income | 75 | €603 | €240 | -€363 | -60.2% |
| Financial charges | 65/66B | €2,385 | €3,615 | +€1,230 | +51.6% |
| Recurring financial charges | 65 | €2,385 | €3,615 | +€1,230 | +51.6% |
| Profit (loss) for the period before taxes | 9903 | €65,887 | €89,791 | +€23,904 | +36.3% |
| Income taxes | 67/77 | €14,468 | €24,393 | +€9,925 | +68.6% |
| Profit (loss) for the period | 9904 | €51,419 | €65,398 | +€13,979 | +27.2% |
| Profit (loss) for the period to be appropriated | 9905 | €51,419 | €65,398 | +€13,979 | +27.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.