D.E.C.S.I.: 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.
D.E.C.S.I.
Largest movements
- Receivables within one year +€86,290
new in 2024: €86,290
of which Trade receivables: +€46,611
- Financial fixed assets -€49,509
down €49,509 (-61.2%), from €80,881 to €31,372
- Cash +€45,478
up €45,478 (+130%), from €34,856 to €80,334
mainly Net result for the year (+€118,782) and Debts after one year (+€30,568)
- Deferred charges and accrued income +€44,701
up €44,701 (+28.1%), from €159,228 to €203,929
- Tangible fixed assets +€16,979
up €16,979 (+2,403%), from €707 to €17,686
of which Furniture and vehicles: +€16,979
- Profit (loss) carried forward +€118,782
up €118,782 (+55.3%), from €214,921 to €333,704
- Trade debts -€33,427
down €33,427 (-66.4%), from €50,346 to €16,920
- Debts after one year +€30,568
up €30,568 (+329%), from €9,304 to €39,872
- Other debts +€28,015
new in 2024: €28,015
- Turnover +€187,062
up €187,062 (+34.2%), from €546,859 to €733,921
- Purchases and services +€131,034
up €131,034 (+32.6%), from €401,335 to €532,370
- Gross operating margin +€51,974
up €51,974 (+34.7%), from €149,578 to €201,552
- Taxes +€26,276
new in 2024: €26,276
- Depreciation +€8,463
up €8,463 (+779%), from €1,087 to €9,550
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 | €275,672 | €419,611 | +€143,939 | +52.2% |
| Fixed assets | 21/28 | €81,588 | €49,058 | -€32,530 | -39.9% |
| Tangible fixed assets | 22/27 | €707 | €17,686 | +€16,979 | +2,403% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | 0.0% |
| Furniture and vehicles | 24 | €707 | €17,686 | +€16,979 | +2,403% |
| Financial fixed assets | 28 | €80,881 | €31,372 | -€49,509 | -61.2% |
| Current assets | 29/58 | €194,084 | €370,552 | +€176,469 | +90.9% |
| Amounts receivable within one year | 40/41 | - | €86,290 | +€86,290 | |
| Trade receivables | 40 | - | €46,611 | +€46,611 | |
| Other amounts receivable | 41 | - | €39,679 | +€39,679 | |
| Cash at bank and in hand | 54/58 | €34,856 | €80,334 | +€45,478 | +130% |
| Deferred charges and accrued income | 490/1 | €159,228 | €203,929 | +€44,701 | +28.1% |
| Total equity and liabilities | 10/49 | €275,672 | €419,611 | +€143,939 | +52.2% |
| Equity | 10/15 | €216,021 | €334,804 | +€118,782 | +55.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | €1,000 | €1,000 | = | 0.0% |
| Issued capital | 100 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Legal reserve | 130 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €214,921 | €333,704 | +€118,782 | +55.3% |
| Amounts payable | 17/49 | €59,651 | €84,807 | +€25,156 | +42.2% |
| Amounts payable after more than one year | 17 | €9,304 | €39,872 | +€30,568 | +329% |
| Financial debts | 170/4 | €9,304 | €39,872 | +€30,568 | +329% |
| Amounts payable within one year | 42/48 | €50,346 | €44,935 | -€5,411 | -10.7% |
| Trade debts | 44 | €50,346 | €16,920 | -€33,427 | -66.4% |
| Suppliers | 440/4 | €50,346 | €16,920 | -€33,427 | -66.4% |
| Other amounts payable | 47/48 | - | €28,015 | +€28,015 | |
| Turnover | 70 | €546,859 | €733,921 | +€187,062 | +34.2% |
| Non-recurring operating income | 76A | €4,054 | - | -€4,054 | |
| Goods, raw materials, services and sundry goods | 60/61 | €401,335 | €532,370 | +€131,034 | +32.6% |
| Remuneration, social security and pensions | 62 | €45,152 | €44,170 | -€982 | -2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,087 | €9,550 | +€8,463 | +779% |
| Other operating charges | 640/8 | €2,280 | €999 | -€1,281 | -56.2% |
| Gross operating margin | 9900 | €149,578 | €201,552 | +€51,974 | +34.7% |
| Operating profit (loss) | 9901 | €101,059 | €146,833 | +€45,774 | +45.3% |
| Financial income | 75/76B | - | €189 | +€189 | |
| Recurring financial income | 75 | - | €189 | +€189 | |
| Financial charges | 65/66B | €1,634 | €1,964 | +€330 | +20.2% |
| Recurring financial charges | 65 | €1,634 | €1,964 | +€330 | +20.2% |
| Profit (loss) for the period before taxes | 9903 | €99,425 | €145,058 | +€45,633 | +45.9% |
| Income taxes | 67/77 | - | €26,276 | +€26,276 | |
| Profit (loss) for the period | 9904 | €99,425 | €118,782 | +€19,358 | +19.5% |
| Profit (loss) for the period to be appropriated | 9905 | €99,425 | €118,782 | +€19,358 | +19.5% |
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 15 October 2026 via checked.be.