DECLEANE: 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.
DECLEANE
Largest movements
- Cash -€3,311
down €3,311 (-47.9%), from €6,919 to €3,608
mainly Net result for the year (-€29,107)
- Stocks and contracts -€1,731
down €1,731 (-18.1%), from €9,564 to €7,833
- Tangible fixed assets -€583
down €583 (-32.6%), from €1,789 to €1,206
- Profit (loss) carried forward -€29,107
down €29,107 (-803.4%), from -€3,623 to -€32,730
- Trade debts +€12,240
up €12,240 (+134.0%), from €9,136 to €21,376
- Other debts +€8,919
up €8,919 (+401.8%), from €2,220 to €11,139
- Tax, wage and social debts +€2,206
up €2,206 (+80.3%), from €2,746 to €4,952
of which Remuneration and social security: +€4,442
- Staff costs +€10,879
up €10,879 (+31.8%), from €34,217 to €45,096
- Gross operating margin -€3,103
down €3,103 (-14.0%), from €22,233 to €19,130
- Other operating charges -€1,643
down €1,643 (-64.9%), from €2,530 to €887
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,539 | €12,797 | -€5,742 | -31.0% |
| Fixed assets | 21/28 | €2,056 | €1,356 | -€700 | -34.0% |
| Tangible fixed assets | 22/27 | €1,789 | €1,206 | -€583 | -32.6% |
| Furniture and vehicles | 24 | €1,789 | €1,206 | -€583 | -32.6% |
| Financial fixed assets | 28 | €267 | €150 | -€117 | -43.8% |
| Current assets | 29/58 | €16,483 | €11,441 | -€5,042 | -30.6% |
| Stocks and contracts in progress | 3 | €9,564 | €7,833 | -€1,731 | -18.1% |
| Stocks | 30/36 | €9,564 | €7,833 | -€1,731 | -18.1% |
| Cash at bank and in hand | 54/58 | €6,919 | €3,608 | -€3,311 | -47.9% |
| Total equity and liabilities | 10/49 | €18,539 | €12,797 | -€5,742 | -31.0% |
| Equity | 10/15 | €4,437 | -€24,670 | -€29,107 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,623 | -€32,730 | -€29,107 | -803.4% |
| Amounts payable | 17/49 | €14,102 | €37,467 | +€23,365 | +165.7% |
| Amounts payable within one year | 42/48 | €14,102 | €37,467 | +€23,365 | +165.7% |
| Trade debts | 44 | €9,136 | €21,376 | +€12,240 | +134.0% |
| Suppliers | 440/4 | €9,136 | €21,376 | +€12,240 | +134.0% |
| Taxes, remuneration and social security | 45 | €2,746 | €4,952 | +€2,206 | +80.3% |
| Taxes | 450/3 | €2,746 | €510 | -€2,236 | -81.4% |
| Remuneration and social security | 454/9 | - | €4,442 | +€4,442 | |
| Other amounts payable | 47/48 | €2,220 | €11,139 | +€8,919 | +401.8% |
| Remuneration, social security and pensions | 62 | €34,217 | €45,096 | +€10,879 | +31.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €592 | €583 | -€9 | -1.5% |
| Other operating charges | 640/8 | €2,530 | €887 | -€1,643 | -64.9% |
| Gross operating margin | 9900 | €22,233 | €19,130 | -€3,103 | -14.0% |
| Operating profit (loss) | 9901 | -€15,106 | -€27,436 | -€12,330 | -81.6% |
| Financial charges | 65/66B | €1,806 | €1,671 | -€135 | -7.5% |
| Recurring financial charges | 65 | €1,806 | €1,671 | -€135 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | -€16,912 | -€29,107 | -€12,195 | -72.1% |
| Profit (loss) for the period | 9904 | -€16,912 | -€29,107 | -€12,195 | -72.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,912 | -€29,107 | -€12,195 | -72.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.