DECATHLON OPERATIONAL BOOSTER: what changed
DECATHLON OPERATIONAL BOOSTER
Largest movements
- Cash -€56,249
down €56,249 (-8.4%), from €670,717 to €614,468
mainly Tax, wage and social debts (-€67,508) and Net result for the year (-€15,528)
- Tax, wage and social debts -€67,508
down €67,508 (-100%), from €67,508 to €0
- Trade debts +€22,255
up €22,255 (+49.8%), from €44,669 to €66,924
- Profit (loss) carried forward -€15,528
down €15,528 (-115%), from -€13,474 to -€29,002
- Gross operating margin -€23,652
down €23,652, from €17,018 to -€6,635
- Taxes -€11,195
down €11,195, from €6,786 to -€4,409
- Other operating charges +€1,134
up €1,134 (+573%), from €198 to €1,332
- Financial charges +€560
up €560 (+4.9%), from €11,411 to €11,971
Change in the result, 2023 to 2024
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
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €670,717 | €614,468 | -€56,249 | -8.4% |
| Current assets | 29/58 | €670,717 | €614,468 | -€56,249 | -8.4% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €670,717 | €614,468 | -€56,249 | -8.4% |
| Deferred charges and accrued income | 490/1 | €0 | €0 | = | 0.0% |
| Total equity and liabilities | 10/49 | €670,717 | €614,468 | -€56,249 | -8.4% |
| Equity | 10/15 | €391,327 | €375,798 | -€15,528 | -4.0% |
| Contributions | 10/11 | €400,000 | €400,000 | = | 0.0% |
| Capital | 10 | €400,000 | €400,000 | = | 0.0% |
| Issued capital | 100 | €400,000 | €400,000 | = | 0.0% |
| Reserves | 13 | €4,801 | €4,801 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,801 | €4,801 | = | 0.0% |
| Legal reserve | 130 | €4,801 | €4,801 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,474 | -€29,002 | -€15,528 | -115% |
| Amounts payable | 17/49 | €279,391 | €238,670 | -€40,721 | -14.6% |
| Amounts payable within one year | 42/48 | €279,391 | €238,670 | -€40,721 | -14.6% |
| Trade debts | 44 | €44,669 | €66,924 | +€22,255 | +49.8% |
| Suppliers | 440/4 | €44,669 | €66,924 | +€22,255 | +49.8% |
| Taxes, remuneration and social security | 45 | €67,508 | €0 | -€67,508 | -100% |
| Taxes | 450/3 | €67,508 | €0 | -€67,508 | -100% |
| Other amounts payable | 47/48 | €167,214 | €171,746 | +€4,532 | +2.7% |
| Other operating charges | 640/8 | €198 | €1,332 | +€1,134 | +573% |
| Gross operating margin | 9900 | €17,018 | -€6,635 | -€23,652 | |
| Operating profit (loss) | 9901 | €16,820 | -€7,966 | -€24,786 | |
| Financial charges | 65/66B | €11,411 | €11,971 | +€560 | +4.9% |
| Recurring financial charges | 65 | €11,411 | €11,971 | +€560 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | €5,409 | -€19,937 | -€25,347 | |
| Income taxes | 67/77 | €6,786 | -€4,409 | -€11,195 | |
| Profit (loss) for the period | 9904 | -€1,377 | -€15,528 | -€14,151 | -1,028% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,377 | -€15,528 | -€14,151 | -1,028% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.