DECA HOME: 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.
DECA HOME
Largest movements
- Receivables within one year -€72,835
down €72,835 (-55.5%), from €131,167 to €58,332
of which Trade receivables: -€74,076
- Tangible fixed assets -€21,855
down €21,855 (-6.0%), from €363,838 to €341,983
of which Land and buildings: -€14,727
- Cash +€8,241
up €8,241 (+7.7%), from €106,439 to €114,680
mainly Receivables within one year (+€72,835) and Depreciation (+€21,855)
- Other debts -€26,166
down €26,166 (-76.8%), from €34,066 to €7,900
- Debts after one year -€23,329
down €23,329 (-25.6%), from €91,263 to €67,934
- Tax, wage and social debts -€20,894
down €20,894 (-27.2%), from €76,872 to €55,978
of which Taxes: -€24,896
- Current portion of long-term debt -€14,480
down €14,480 (-37.4%), from €38,753 to €24,272
- Staff costs +€24,651
up €24,651 (+13.0%), from €189,922 to €214,573
- Depreciation -€6,539
down €6,539 (-23.0%), from €28,394 to €21,855
- Gross operating margin -€4,980
down €4,980 (-1.9%), from €268,962 to €263,983
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.
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.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €702,947 | €620,714 | -€82,233 | -11.7% |
| Fixed assets | 21/28 | €369,708 | €347,853 | -€21,855 | -5.9% |
| Tangible fixed assets | 22/27 | €363,838 | €341,983 | -€21,855 | -6.0% |
| Land and buildings | 22 | €350,292 | €335,565 | -€14,727 | -4.2% |
| Plant, machinery and equipment | 23 | €2,252 | €982 | -€1,270 | -56.4% |
| Furniture and vehicles | 24 | €11,211 | €5,436 | -€5,775 | -51.5% |
| Other tangible fixed assets | 26 | €83 | - | -€83 | |
| Financial fixed assets | 28 | €5,870 | €5,870 | = | 0.0% |
| Current assets | 29/58 | €333,239 | €272,861 | -€60,378 | -18.1% |
| Amounts receivable after more than one year | 29 | €25,000 | €25,000 | = | 0.0% |
| Other amounts receivable | 291 | €25,000 | €25,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €70,633 | €74,848 | +€4,216 | +6.0% |
| Stocks | 30/36 | €70,633 | €74,848 | +€4,216 | +6.0% |
| Amounts receivable within one year | 40/41 | €131,167 | €58,332 | -€72,835 | -55.5% |
| Trade receivables | 40 | €114,121 | €40,045 | -€74,076 | -64.9% |
| Other amounts receivable | 41 | €17,047 | €18,287 | +€1,241 | +7.3% |
| Cash at bank and in hand | 54/58 | €106,439 | €114,680 | +€8,241 | +7.7% |
| Total equity and liabilities | 10/49 | €702,947 | €620,714 | -€82,233 | -11.7% |
| Equity | 10/15 | €296,132 | €301,202 | +€5,070 | +1.7% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €104,166 | €104,166 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,536 | €9,536 | = | 0.0% |
| Distributable reserves | 133 | €94,630 | €94,630 | = | 0.0% |
| Profit (loss) carried forward | 14 | €159,835 | €165,686 | +€5,850 | +3.7% |
| Investment grants | 15 | €11,679 | €10,899 | -€780 | -6.7% |
| Amounts payable | 17/49 | €406,815 | €319,512 | -€87,303 | -21.5% |
| Amounts payable after more than one year | 17 | €91,263 | €67,934 | -€23,329 | -25.6% |
| Financial debts | 170/4 | €91,263 | €67,934 | -€23,329 | -25.6% |
| Amounts payable within one year | 42/48 | €315,552 | €250,778 | -€64,774 | -20.5% |
| Current portion of amounts payable after more than one year | 42 | €38,753 | €24,272 | -€14,480 | -37.4% |
| Trade debts | 44 | €165,861 | €162,628 | -€3,233 | -1.9% |
| Suppliers | 440/4 | €165,861 | €162,628 | -€3,233 | -1.9% |
| Taxes, remuneration and social security | 45 | €76,872 | €55,978 | -€20,894 | -27.2% |
| Taxes | 450/3 | €65,633 | €40,736 | -€24,896 | -37.9% |
| Remuneration and social security | 454/9 | €11,240 | €15,242 | +€4,002 | +35.6% |
| Other amounts payable | 47/48 | €34,066 | €7,900 | -€26,166 | -76.8% |
| Accrued charges and deferred income | 492/3 | - | €800 | +€800 | |
| Remuneration, social security and pensions | 62 | €189,922 | €214,573 | +€24,651 | +13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,394 | €21,855 | -€6,539 | -23.0% |
| Other operating charges | 640/8 | €13,492 | €12,679 | -€813 | -6.0% |
| Gross operating margin | 9900 | €268,962 | €263,983 | -€4,980 | -1.9% |
| Operating profit (loss) | 9901 | €37,154 | €14,876 | -€22,278 | -60.0% |
| Financial income | 75/76B | €1,759 | €1,934 | +€175 | +10.0% |
| Recurring financial income | 75 | €1,759 | €1,934 | +€175 | +10.0% |
| Financial charges | 65/66B | €6,830 | €6,231 | -€599 | -8.8% |
| Recurring financial charges | 65 | €6,830 | €6,231 | -€599 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €32,083 | €10,579 | -€21,504 | -67.0% |
| Income taxes | 67/77 | €3,245 | €4,729 | +€1,484 | +45.7% |
| Profit (loss) for the period | 9904 | €28,838 | €5,850 | -€22,988 | -79.7% |
| Profit (loss) for the period to be appropriated | 9905 | €28,838 | €5,850 | -€22,988 | -79.7% |
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 12 October 2026 via checked.be.