DECLIC - 101 S.A.: 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.
DECLIC - 101 S.A.
Largest movements
- Cash -€74,338
down €74,338 (-39.2%), from €189,582 to €115,244
mainly Other debts (-€80,000) and Net result for the year (-€12,996)
- Tangible fixed assets -€13,088
down €13,088 (-3.1%), from €427,709 to €414,621
- Other debts -€80,000
down €80,000 (-4.1%), from €1.9m to €1.9m
- Profit (loss) carried forward -€12,996
down €12,996 (-0.9%), from -€1.4m to -€1.4m
- Accrued charges and deferred income +€9,750
new in 2024: €9,750
- Gross operating margin +€829
up €829 (+46.9%), from €1,769 to €2,598
- Financial charges +€48
up €48 (+29.5%), from €163 to €212
- Other operating charges +€27
up €27 (+1.2%), from €2,267 to €2,294
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 | €617,291 | €529,865 | -€87,426 | -14.2% |
| Fixed assets | 21/28 | €427,709 | €414,621 | -€13,088 | -3.1% |
| Tangible fixed assets | 22/27 | €427,709 | €414,621 | -€13,088 | -3.1% |
| Land and buildings | 22 | €427,709 | €414,621 | -€13,088 | -3.1% |
| Current assets | 29/58 | €189,582 | €115,244 | -€74,338 | -39.2% |
| Cash at bank and in hand | 54/58 | €189,582 | €115,244 | -€74,338 | -39.2% |
| Total equity and liabilities | 10/49 | €617,291 | €529,865 | -€87,426 | -14.2% |
| Equity | 10/15 | -€1,338,519 | -€1,351,514 | -€12,996 | -1.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,400,519 | -€1,413,514 | -€12,996 | -0.9% |
| Amounts payable | 17/49 | €1,955,810 | €1,881,380 | -€74,430 | -3.8% |
| Amounts payable after more than one year | 17 | €3,400 | - | -€3,400 | |
| Other amounts payable | 178/9 | €3,400 | - | -€3,400 | |
| Amounts payable within one year | 42/48 | €1,952,410 | €1,871,630 | -€80,780 | -4.1% |
| Trade debts | 44 | €2,979 | €2,199 | -€780 | -26.2% |
| Suppliers | 440/4 | €2,979 | €2,199 | -€780 | -26.2% |
| Other amounts payable | 47/48 | €1,949,431 | €1,869,431 | -€80,000 | -4.1% |
| Accrued charges and deferred income | 492/3 | - | €9,750 | +€9,750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,088 | €13,088 | = | 0.0% |
| Other operating charges | 640/8 | €2,267 | €2,294 | +€27 | +1.2% |
| Gross operating margin | 9900 | €1,769 | €2,598 | +€829 | +46.9% |
| Operating profit (loss) | 9901 | -€13,586 | -€12,784 | +€802 | +5.9% |
| Financial charges | 65/66B | €163 | €212 | +€48 | +29.5% |
| Recurring financial charges | 65 | €163 | €212 | +€48 | +29.5% |
| Profit (loss) for the period before taxes | 9903 | -€13,749 | -€12,996 | +€754 | +5.5% |
| Profit (loss) for the period | 9904 | -€13,749 | -€12,996 | +€754 | +5.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,749 | -€12,996 | +€754 | +5.5% |
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.