DECHAPHIL: 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.
DECHAPHIL
Largest movements
- Receivables within one year -€2,211
down €2,211 (-11.2%), from €19,730 to €17,519
of which Trade receivables: -€6,906
- Cash +€1,001
up €1,001 (+51.5%), from €1,941 to €2,942
mainly Net result for the year (+€9,278) and Receivables within one year (+€2,211)
- Tangible fixed assets -€611
down €611 (-49.4%), from €1,235 to €625
of which Furniture and vehicles: -€542
- Other debts -€11,112
down €11,112 (-100.0%), from €11,112 to €0
- Profit (loss) carried forward +€9,278
up €9,278 (+56.0%), from -€16,561 to -€7,282
- Tax, wage and social debts -€460
down €460 (-51.9%), from €885 to €425
- Trade debts +€274
up €274 (+4.9%), from €5,608 to €5,882
- Gross operating margin +€12,277
up €12,277, from -€1,380 to €10,897
- Depreciation -€300
down €300 (-33.0%), from €911 to €611
- Financial income -€228
down €228 (-60.4%), from €378 to €150
- Other operating charges +€142
up €142 (+19.2%), from €738 to €880
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 | €24,120 | €22,101 | -€2,019 | -8.4% |
| Fixed assets | 21/28 | €1,285 | €625 | -€661 | -51.4% |
| Tangible fixed assets | 22/27 | €1,235 | €625 | -€611 | -49.4% |
| Plant, machinery and equipment | 23 | €275 | €206 | -€69 | -25.0% |
| Furniture and vehicles | 24 | €960 | €418 | -€542 | -56.4% |
| Financial fixed assets | 28 | €50 | €0 | -€50 | -100.0% |
| Current assets | 29/58 | €22,835 | €21,476 | -€1,359 | -5.9% |
| Amounts receivable within one year | 40/41 | €19,730 | €17,519 | -€2,211 | -11.2% |
| Trade receivables | 40 | €19,730 | €12,824 | -€6,906 | -35.0% |
| Other amounts receivable | 41 | - | €4,695 | +€4,695 | |
| Cash at bank and in hand | 54/58 | €1,941 | €2,942 | +€1,001 | +51.5% |
| Deferred charges and accrued income | 490/1 | €1,164 | €1,016 | -€148 | -12.7% |
| Total equity and liabilities | 10/49 | €24,120 | €22,101 | -€2,019 | -8.4% |
| Equity | 10/15 | €6,515 | €15,793 | +€9,278 | +142.4% |
| Contributions | 10/11 | €20,473 | €20,473 | = | 0.0% |
| Reserves | 13 | €2,603 | €2,603 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,603 | €2,603 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,603 | €2,603 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,561 | -€7,282 | +€9,278 | +56.0% |
| Amounts payable | 17/49 | €17,605 | €6,307 | -€11,298 | -64.2% |
| Amounts payable within one year | 42/48 | €17,605 | €6,307 | -€11,298 | -64.2% |
| Trade debts | 44 | €5,608 | €5,882 | +€274 | +4.9% |
| Suppliers | 440/4 | €5,608 | €5,882 | +€274 | +4.9% |
| Taxes, remuneration and social security | 45 | €885 | €425 | -€460 | -51.9% |
| Taxes | 450/3 | €885 | €425 | -€460 | -51.9% |
| Other amounts payable | 47/48 | €11,112 | €0 | -€11,112 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €911 | €611 | -€300 | -33.0% |
| Other operating charges | 640/8 | €738 | €880 | +€142 | +19.2% |
| Gross operating margin | 9900 | -€1,380 | €10,897 | +€12,277 | |
| Operating profit (loss) | 9901 | -€3,028 | €9,407 | +€12,435 | |
| Financial income | 75/76B | €378 | €150 | -€228 | -60.4% |
| Recurring financial income | 75 | €378 | €150 | -€228 | -60.4% |
| Financial charges | 65/66B | €163 | €104 | -€60 | -36.7% |
| Recurring financial charges | 65 | €163 | €104 | -€60 | -36.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,814 | €9,453 | +€12,267 | |
| Income taxes | 67/77 | €131 | €174 | +€43 | +33.0% |
| Profit (loss) for the period | 9904 | -€2,945 | €9,278 | +€12,223 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,945 | €9,278 | +€12,223 |
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 29 September 2026 via checked.be.