DECAT: what changed
DECAT
Largest movements
- Current assets -€12,820
down €12,820 (-14.4%), from €89,317 to €76,497
of which Receivables within one year: -€14,534
- Debts -€10,575
down €10,575 (-9.2%), from €115,111 to €104,536
- Profit (loss) carried forward -€1,807
down €1,807 (-9.9%), from -€18,165 to -€19,971
- Gross operating margin -€22,367
down €22,367, from €18,776 to -€3,591
- Depreciation -€13,381
no longer reported in 2014 (was €13,381)
- Turnover -€11,872
down €11,872 (-14.4%), from €82,194 to €70,322
- Taxes -€1,892
down €1,892, from €964 to -€928
Change in the result, 2013 to 2014
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2013 | 2014 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €127,933 | €115,552 | -€12,381 | -9.7% |
| Fixed assets | 21/28 | €38,616 | €39,055 | +€439 | +1.1% |
| Tangible fixed assets | 22/27 | €38,616 | €39,055 | +€439 | +1.1% |
| Current assets | 29/58 | €89,317 | €76,497 | -€12,820 | -14.4% |
| Stocks and contracts in progress | 3 | €66,302 | €65,553 | -€749 | -1.1% |
| Amounts receivable within one year | 40/41 | €22,130 | €7,596 | -€14,534 | -65.7% |
| Cash at bank and in hand | 54/58 | €885 | €658 | -€226 | -25.6% |
| Total equity and liabilities | 10/49 | €127,933 | €115,552 | -€12,381 | -9.7% |
| Equity | 10/15 | €12,822 | €11,016 | -€1,807 | -14.1% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,165 | -€19,971 | -€1,807 | -9.9% |
| Amounts payable | 17/49 | €115,111 | €104,536 | -€10,575 | -9.2% |
| Amounts payable within one year | 42/48 | €111,422 | €95,695 | -€15,727 | -14.1% |
| Trade debts | 44 | €11,587 | €5,696 | -€5,892 | -50.8% |
| Turnover | 70 | €82,194 | €70,322 | -€11,872 | -14.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,381 | - | -€13,381 | |
| Gross operating margin | 9900 | €18,776 | -€3,591 | -€22,367 | |
| Operating profit (loss) | 9901 | €4,998 | -€3,989 | -€8,987 | |
| Recurring financial income | 75 | €71 | €72 | +€2 | +2.6% |
| Recurring financial charges | 65 | €1,209 | €376 | -€833 | -68.9% |
| Profit (loss) for the period before taxes | 9903 | €3,859 | -€2,735 | -€6,594 | |
| Income taxes | 67/77 | €964 | -€928 | -€1,892 | |
| Profit (loss) for the period | 9904 | €2,895 | -€1,807 | -€4,702 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,895 | -€1,807 | -€4,702 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2013 and 31 December 2014. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.