DE DECKER: what changed
Two fiscal 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.
What changed
DE DECKER
NACE 49.310, Scheduled passenger transport by road
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€331,583
2023 · €754,253-€422,670
Equity
€8.6m
2023 · €8.3m+€299,183
Cash
€480,858
2023 · €580,311-€99,453
Balance sheet total
€14.7m
2023 · €13.5m+€1.2m
Largest movements
Assets
- Receivables within one year +€2.2m
up €2.2m (+65.5%), from €3.4m to €5.7m
of which Other amounts receivable: +€2.1m
- Tangible fixed assets -€1.3m
down €1.3m (-21.3%), from €6.1m to €4.8m
- Deferred charges and accrued income +€390,717
up €390,717 (+216.7%), from €180,343 to €571,060
Equity and liabilities
- Trade debts +€458,190
up €458,190 (+43.3%), from €1.1m to €1.5m
- Other debts +€325,121
up €325,121 (+10.7%), from €3.0m to €3.4m
- Profit (loss) carried forward +€307,583
up €307,583 (+7.9%), from €3.9m to €4.2m
- Tax, wage and social debts +€154,971
up €154,971 (+17.6%), from €879,175 to €1.0m
of which Taxes: +€144,317
Income statement
- Staff costs +€781,434
up €781,434 (+19.0%), from €4.1m to €4.9m
- Turnover +€504,902
up €504,902 (+6.0%), from €8.4m to €8.9m
- Services and other goods +€438,042
up €438,042 (+19.6%), from €2.2m to €2.7m
- Other operating income +€251,234
up €251,234 (+81.1%), from €309,772 to €561,007
- Taxes -€145,295
down €145,295 (-57.7%), from €251,889 to €106,594
of which Taxes: -€140,056
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.
Result 2023
€754,253
Turnover
+€504,902
Other operating income
+€251,234
Services and other goods
-€438,042
Staff costs
-€781,434
Depreciation
-€62,666
Other operating charges
-€8,905
Financial income
-€32,433
Financial charges
-€622
Taxes
+€145,295
Result 2024
€331,583
Cash bridge derived
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.
From operations
-€67,053
Investment
€0
Financing
-€32,400
Cash 2023
€580,311
From operations (derived)
-€67,053
Net result for the year
+€331,583
Depreciation
+€1.3m
Receivables within one year
-€2.2m
Deferred charges and accrued income
-€390,717
Trade debts
+€458,190
Tax, wage and social debts
+€154,971
Other debts
+€325,121
Accrued charges and deferred income
-€4,225
Financing
-€32,400
Contributions, distributions and other
-€32,400
Cash 2024
€480,858
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,495,049 | €14,728,289 | +€1.2m | +9.1% |
| Fixed assets | 21/28 | €9,305,532 | €8,002,355 | -€1.3m | -14.0% |
| Tangible fixed assets | 22/27 | €6,110,891 | €4,807,714 | -€1.3m | -21.3% |
| Furniture and vehicles | 24 | €6,110,891 | €4,807,714 | -€1.3m | -21.3% |
| Financial fixed assets | 28 | €3,194,642 | €3,194,642 | = | 0.0% |
| Affiliated companies | 280/1 | €3,190,042 | €3,190,042 | = | 0.0% |
| Participating interests | 280 | €3,190,042 | €3,190,042 | = | 0.0% |
| Other financial fixed assets | 284/8 | €4,600 | €4,600 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €4,600 | €4,600 | = | 0.0% |
| Current assets | 29/58 | €4,189,516 | €6,725,934 | +€2.5m | +60.5% |
| Amounts receivable within one year | 40/41 | €3,428,863 | €5,674,016 | +€2.2m | +65.5% |
| Trade receivables | 40 | €1,224,315 | €1,392,329 | +€168,014 | +13.7% |
| Other amounts receivable | 41 | €2,204,548 | €4,281,687 | +€2.1m | +94.2% |
| Cash at bank and in hand | 54/58 | €580,311 | €480,858 | -€99,453 | -17.1% |
| Deferred charges and accrued income | 490/1 | €180,343 | €571,060 | +€390,717 | +216.7% |
| Total equity and liabilities | 10/49 | €13,495,049 | €14,728,289 | +€1.2m | +9.1% |
| Equity | 10/15 | €8,296,683 | €8,595,866 | +€299,183 | +3.6% |
| Contributions | 10/11 | €2,480,000 | €2,480,000 | = | 0.0% |
| Capital | 10 | €2,480,000 | €2,480,000 | = | 0.0% |
| Issued capital | 100 | €2,480,000 | €2,480,000 | = | 0.0% |
| Reserves | 13 | €1,805,501 | €1,829,501 | +€24,000 | +1.3% |
| Non-distributable reserves | 130/1 | €248,821 | €248,821 | = | 0.0% |
| Legal reserve | 130 | €248,000 | €248,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €821 | €821 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,556,680 | €1,580,680 | +€24,000 | +1.5% |
| Profit (loss) carried forward | 14 | €3,896,245 | €4,203,828 | +€307,583 | +7.9% |
| Investment grants | 15 | €114,937 | €82,537 | -€32,400 | -28.2% |
| Provisions and deferred taxes | 16 | €219,717 | €219,717 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €219,717 | €219,717 | = | 0.0% |
| Major repairs and maintenance | 162 | €219,717 | €219,717 | = | 0.0% |
| Amounts payable | 17/49 | €4,978,649 | €5,912,706 | +€934,057 | +18.8% |
| Amounts payable within one year | 42/48 | €4,974,424 | €5,912,706 | +€938,282 | +18.9% |
| Trade debts | 44 | €1,058,488 | €1,516,679 | +€458,190 | +43.3% |
| Suppliers | 440/4 | €1,058,488 | €1,516,679 | +€458,190 | +43.3% |
| Taxes, remuneration and social security | 45 | €879,175 | €1,034,145 | +€154,971 | +17.6% |
| Taxes | 450/3 | €279,738 | €424,055 | +€144,317 | +51.6% |
| Remuneration and social security | 454/9 | €599,437 | €610,091 | +€10,654 | +1.8% |
| Other amounts payable | 47/48 | €3,036,761 | €3,361,882 | +€325,121 | +10.7% |
| Accrued charges and deferred income | 492/3 | €4,225 | - | -€4,225 | |
| Operating income | 70/76A | €8,711,271 | €9,467,408 | +€756,136 | +8.7% |
| Turnover | 70 | €8,401,499 | €8,906,401 | +€504,902 | +6.0% |
| Other operating income | 74 | €309,772 | €561,007 | +€251,234 | +81.1% |
| Operating charges | 60/66A | €7,766,596 | €9,057,643 | +€1.3m | +16.6% |
| Services and other goods | 61 | €2,235,001 | €2,673,042 | +€438,042 | +19.6% |
| Remuneration, social security and pensions | 62 | €4,121,704 | €4,903,138 | +€781,434 | +19.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,240,511 | €1,303,177 | +€62,666 | +5.1% |
| Other operating charges | 640/8 | €169,380 | €178,286 | +€8,905 | +5.3% |
| Operating profit (loss) | 9901 | €944,675 | €409,765 | -€534,911 | -56.6% |
| Financial income | 75/76B | €64,800 | €32,367 | -€32,433 | -50.1% |
| Recurring financial income | 75 | €64,800 | €32,367 | -€32,433 | -50.1% |
| Other financial income | 752/9 | €64,800 | €32,367 | -€32,433 | -50.1% |
| Financial charges | 65/66B | €3,333 | €3,955 | +€622 | +18.7% |
| Recurring financial charges | 65 | €3,333 | €3,955 | +€622 | +18.7% |
| Debt charges | 650 | - | €268 | +€268 | |
| Other financial charges | 652/9 | €3,333 | €3,687 | +€354 | +10.6% |
| Profit (loss) for the period before taxes | 9903 | €1,006,143 | €438,177 | -€567,966 | -56.4% |
| Income taxes | 67/77 | €251,889 | €106,594 | -€145,295 | -57.7% |
| Taxes | 670/3 | €251,889 | €111,833 | -€140,056 | -55.6% |
| Tax adjustments and reversals of tax provisions | 77 | - | €5,239 | +€5,239 | |
| Profit (loss) for the period | 9904 | €754,253 | €331,583 | -€422,670 | -56.0% |
| Transfer to tax-exempt reserves | 689 | - | €24,000 | +€24,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €754,253 | €307,583 | -€446,670 | -59.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.