DECAP'BOIS: 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.
DECAP'BOIS
Largest movements
- Receivables within one year -€361,481
down €361,481 (-96.8%), from €373,246 to €11,765
of which Trade receivables: -€362,725
- Stocks and contracts -€7,500
down €7,500 (-27.9%), from €26,849 to €19,349
- Other debts -€295,986
no longer reported in 2023 (was €295,986)
- Profit (loss) carried forward -€77,319
down €77,319, from €48,473 to -€28,847
- Trade debts +€4,378
up €4,378 (+12.3%), from €35,585 to €39,963
- Gross operating margin -€196,146
down €196,146, from €132,648 to -€63,498
- Write-downs +€7,500
new in 2023: €7,500
- Other operating charges -€4,845
down €4,845 (-65.1%), from €7,441 to €2,596
- Financial charges -€1,458
down €1,458 (-29.5%), from €4,947 to €3,490
From the 2022 result to the 2023 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €410,357 | €43,174 | -€367,183 | -89.5% |
| Fixed assets | 21/28 | €3,591 | €4,900 | +€1,309 | +36.4% |
| Tangible fixed assets | 22/27 | €1,450 | €1,088 | -€363 | -25.0% |
| Plant, machinery and equipment | 23 | €1,450 | €1,088 | -€363 | -25.0% |
| Financial fixed assets | 28 | €2,141 | €3,812 | +€1,671 | +78.0% |
| Current assets | 29/58 | €406,766 | €38,274 | -€368,491 | -90.6% |
| Stocks and contracts in progress | 3 | €26,849 | €19,349 | -€7,500 | -27.9% |
| Stocks | 30/36 | €26,849 | €19,349 | -€7,500 | -27.9% |
| Amounts receivable within one year | 40/41 | €373,246 | €11,765 | -€361,481 | -96.8% |
| Trade receivables | 40 | €370,934 | €8,209 | -€362,725 | -97.8% |
| Other amounts receivable | 41 | €2,312 | €3,556 | +€1,244 | +53.8% |
| Deferred charges and accrued income | 490/1 | €6,671 | €7,160 | +€490 | +7.3% |
| Total equity and liabilities | 10/49 | €410,357 | €43,174 | -€367,183 | -89.5% |
| Equity | 10/15 | €68,924 | -€8,396 | -€77,319 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,473 | -€28,847 | -€77,319 | |
| Amounts payable | 17/49 | €341,433 | €51,570 | -€289,864 | -84.9% |
| Amounts payable within one year | 42/48 | €341,433 | €51,570 | -€289,864 | -84.9% |
| Financial debts | 43 | €9,862 | €9,906 | +€44 | +0.4% |
| Credit institutions | 430/8 | €9,862 | €9,906 | +€44 | +0.4% |
| Trade debts | 44 | €35,585 | €39,963 | +€4,378 | +12.3% |
| Suppliers | 440/4 | €35,585 | €39,963 | +€4,378 | +12.3% |
| Taxes, remuneration and social security | 45 | - | €1,701 | +€1,701 | |
| Remuneration and social security | 454/9 | - | €1,701 | +€1,701 | |
| Other amounts payable | 47/48 | €295,986 | - | -€295,986 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €363 | €363 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €7,500 | +€7,500 | |
| Other operating charges | 640/8 | €7,441 | €2,596 | -€4,845 | -65.1% |
| Gross operating margin | 9900 | €132,648 | -€63,498 | -€196,146 | |
| Operating profit (loss) | 9901 | €124,844 | -€73,957 | -€198,801 | |
| Financial income | 75/76B | - | €128 | +€128 | |
| Recurring financial income | 75 | - | €128 | +€128 | |
| Financial charges | 65/66B | €4,947 | €3,490 | -€1,458 | -29.5% |
| Recurring financial charges | 65 | €4,947 | €3,490 | -€1,458 | -29.5% |
| Profit (loss) for the period before taxes | 9903 | €119,897 | -€77,319 | -€197,216 | |
| Profit (loss) for the period | 9904 | €119,897 | -€77,319 | -€197,216 | |
| Transfer from tax-exempt reserves | 789 | €2,157 | - | -€2,157 | |
| Profit (loss) for the period to be appropriated | 9905 | €122,054 | -€77,319 | -€199,373 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.