DECHAMPS: 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
DECHAMPS
NACE 47.781, Retail sale of solid, liquid and gaseous fuels, excluding motor fuels
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€45,045
2023 · €30,484+€14,561
Equity
€1.5m
2023 · €1.4m+€45,371
Cash
€81,302
2023 · €66,323+€14,979
Balance sheet total
€4.7m
2023 · €4.1m+€611,673
Largest movements
Assets
- Tangible fixed assets +€444,441
up €444,441 (+16.5%), from €2.7m to €3.1m
of which Plant, machinery and equipment: +€334,772
- Financial fixed assets +€120,500
up €120,500 (+84.3%), from €143,004 to €263,504
- Receivables within one year +€73,418
up €73,418 (+9.0%), from €811,592 to €885,010
of which Trade receivables: +€94,685
- Intangible fixed assets -€72,046
down €72,046 (-29.0%), from €248,094 to €176,048
Equity and liabilities
- Debts after one year +€312,795
up €312,795 (+29.6%), from €1.1m to €1.4m
of which Financial debts: +€344,295
- Current portion of long-term debt +€155,211
up €155,211 (+94.8%), from €163,766 to €318,977
- Trade debts +€48,074
up €48,074 (+5.0%), from €964,402 to €1.0m
Income statement
- Gross operating margin +€91,229
up €91,229 (+12.7%), from €719,113 to €810,343
- Depreciation +€36,154
up €36,154 (+11.1%), from €324,552 to €360,706
- Financial charges +€25,558
up €25,558 (+43.8%), from €58,351 to €83,910
- Staff costs +€21,489
up €21,489 (+8.1%), from €265,716 to €287,205
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
€30,484
Gross operating margin
+€91,229
Staff costs
-€21,489
Depreciation
-€36,154
Other operating charges
-€1,201
Financial income
+€889
Financial charges
-€25,558
Taxes
+€6,845
Result 2024
€45,045
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
+€400,248
Investment
-€853,601
Financing
+€468,333
Cash 2023
€66,323
From operations (derived)
+€400,248
Net result for the year
+€45,045
Depreciation
+€360,706
Stocks and contracts
-€30,380
Receivables within one year
-€73,418
Provisions
-€1,629
Trade debts
+€48,074
Tax, wage and social debts
+€15,774
Other debts
-€7,742
Accrued charges and deferred income
+€43,819
Investment (derived)
-€853,601
Investment in fixed assets (net)
-€853,601
Financing
+€468,333
Debts after one year
+€312,795
Current portion of long-term debt
+€155,211
Contributions, distributions and other
+€326
Cash 2024
€81,302
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,080,866 | €4,692,539 | +€611,673 | +15.0% |
| Fixed assets | 21/28 | €3,085,492 | €3,578,387 | +€492,895 | +16.0% |
| Intangible fixed assets | 21 | €248,094 | €176,048 | -€72,046 | -29.0% |
| Tangible fixed assets | 22/27 | €2,694,394 | €3,138,835 | +€444,441 | +16.5% |
| Land and buildings | 22 | €1,694,107 | €1,786,456 | +€92,349 | +5.5% |
| Plant, machinery and equipment | 23 | €768,587 | €1,103,359 | +€334,772 | +43.6% |
| Furniture and vehicles | 24 | €231,700 | €249,019 | +€17,320 | +7.5% |
| Financial fixed assets | 28 | €143,004 | €263,504 | +€120,500 | +84.3% |
| Current assets | 29/58 | €995,374 | €1,114,152 | +€118,778 | +11.9% |
| Stocks and contracts in progress | 3 | €117,459 | €147,839 | +€30,380 | +25.9% |
| Stocks | 30/36 | €117,459 | €147,839 | +€30,380 | +25.9% |
| Amounts receivable within one year | 40/41 | €811,592 | €885,010 | +€73,418 | +9.0% |
| Trade receivables | 40 | €498,693 | €593,378 | +€94,685 | +19.0% |
| Other amounts receivable | 41 | €312,899 | €291,633 | -€21,267 | -6.8% |
| Cash at bank and in hand | 54/58 | €66,323 | €81,302 | +€14,979 | +22.6% |
| Total equity and liabilities | 10/49 | €4,080,866 | €4,692,539 | +€611,673 | +15.0% |
| Equity | 10/15 | €1,442,369 | €1,487,741 | +€45,371 | +3.1% |
| Contributions | 10/11 | €367,916 | €367,916 | = | 0.0% |
| Capital | 10 | €367,916 | €367,916 | = | 0.0% |
| Issued capital | 100 | €367,916 | €367,916 | = | 0.0% |
| Reserves | 13 | €1,061,260 | €1,106,305 | +€45,045 | +4.2% |
| Non-distributable reserves | 130/1 | €36,792 | €36,792 | = | 0.0% |
| Legal reserve | 130 | €36,792 | €36,792 | = | 0.0% |
| Tax-exempt reserves | 132 | €317,572 | €188,345 | -€129,227 | -40.7% |
| Distributable reserves | 133 | €706,897 | €881,168 | +€174,271 | +24.7% |
| Profit (loss) carried forward | 14 | €809 | €809 | = | 0.0% |
| Investment grants | 15 | €12,384 | €12,710 | +€326 | +2.6% |
| Provisions and deferred taxes | 16 | €21,147 | €19,517 | -€1,629 | -7.7% |
| Deferred taxes | 168 | €21,147 | €19,517 | -€1,629 | -7.7% |
| Amounts payable | 17/49 | €2,617,350 | €3,185,281 | +€567,931 | +21.7% |
| Amounts payable after more than one year | 17 | €1,056,462 | €1,369,258 | +€312,795 | +29.6% |
| Financial debts | 170/4 | €490,662 | €834,958 | +€344,295 | +70.2% |
| Other amounts payable | 178/9 | €565,800 | €534,300 | -€31,500 | -5.6% |
| Amounts payable within one year | 42/48 | €1,502,414 | €1,713,730 | +€211,316 | +14.1% |
| Current portion of amounts payable after more than one year | 42 | €163,766 | €318,977 | +€155,211 | +94.8% |
| Trade debts | 44 | €964,402 | €1,012,476 | +€48,074 | +5.0% |
| Suppliers | 440/4 | €964,402 | €1,012,476 | +€48,074 | +5.0% |
| Taxes, remuneration and social security | 45 | €62,435 | €78,209 | +€15,774 | +25.3% |
| Taxes | 450/3 | €24,262 | €41,982 | +€17,721 | +73.0% |
| Remuneration and social security | 454/9 | €38,173 | €36,227 | -€1,946 | -5.1% |
| Other amounts payable | 47/48 | €311,811 | €304,069 | -€7,742 | -2.5% |
| Accrued charges and deferred income | 492/3 | €58,474 | €102,293 | +€43,819 | +74.9% |
| Remuneration, social security and pensions | 62 | €265,716 | €287,205 | +€21,489 | +8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €324,552 | €360,706 | +€36,154 | +11.1% |
| Other operating charges | 640/8 | €23,844 | €25,045 | +€1,201 | +5.0% |
| Gross operating margin | 9900 | €719,113 | €810,343 | +€91,229 | +12.7% |
| Operating profit (loss) | 9901 | €105,001 | €137,386 | +€32,385 | +30.8% |
| Financial income | 75/76B | €10,102 | €10,990 | +€889 | +8.8% |
| Recurring financial income | 75 | €10,102 | €10,990 | +€889 | +8.8% |
| Financial charges | 65/66B | €58,351 | €83,910 | +€25,558 | +43.8% |
| Recurring financial charges | 65 | €58,351 | €83,910 | +€25,558 | +43.8% |
| Profit (loss) for the period before taxes | 9903 | €56,752 | €64,467 | +€7,716 | +13.6% |
| Transfer from deferred taxes | 780 | €1,629 | €1,629 | = | 0.0% |
| Income taxes | 67/77 | €27,897 | €21,052 | -€6,845 | -24.5% |
| Profit (loss) for the period | 9904 | €30,484 | €45,045 | +€14,561 | +47.8% |
| Transfer from tax-exempt reserves | 789 | €2,927 | €129,227 | +€126,300 | +4315.4% |
| Profit (loss) for the period to be appropriated | 9905 | €33,411 | €174,271 | +€140,861 | +421.6% |
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.