DECLIC MOVERS: 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 MOVERS
Largest movements
- Receivables within one year -€67,150
down €67,150 (-90.5%), from €74,239 to €7,089
of which Trade receivables: -€67,610
- Cash -€3,726
down €3,726 (-10.7%), from €34,758 to €31,032
mainly Other debts (-€133,076) and Investment in fixed assets (net) (-€403)
- Other debts -€133,076
down €133,076 (-37.0%), from €359,355 to €226,279
- Profit (loss) carried forward +€46,211
up €46,211 (+31.4%), from -€147,066 to -€100,855
- Tax, wage and social debts +€15,908
up €15,908 (+71.6%), from €22,225 to €38,133
of which Taxes: +€21,480
- Staff costs -€56,905
down €56,905 (-58.3%), from €97,650 to €40,745
- Gross operating margin -€42,485
down €42,485 (-28.7%), from €148,165 to €105,680
- Financial charges -€19,771
down €19,771 (-98.0%), from €20,184 to €414
- Taxes +€8,506
up €8,506 (+113.7%), from €7,480 to €15,986
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 | €291,859 | €221,385 | -€70,473 | -24.1% |
| Fixed assets | 21/28 | €182,862 | €183,265 | +€403 | +0.2% |
| Tangible fixed assets | 22/27 | €172,407 | €172,407 | = | 0.0% |
| Furniture and vehicles | 24 | €34,609 | €34,609 | = | 0.0% |
| Other tangible fixed assets | 26 | €137,799 | €137,799 | = | 0.0% |
| Financial fixed assets | 28 | €10,455 | €10,858 | +€403 | +3.9% |
| Current assets | 29/58 | €108,996 | €38,120 | -€70,876 | -65.0% |
| Amounts receivable within one year | 40/41 | €74,239 | €7,089 | -€67,150 | -90.5% |
| Trade receivables | 40 | €73,816 | €6,206 | -€67,610 | -91.6% |
| Other amounts receivable | 41 | €423 | €882 | +€460 | +108.8% |
| Cash at bank and in hand | 54/58 | €34,758 | €31,032 | -€3,726 | -10.7% |
| Total equity and liabilities | 10/49 | €291,859 | €221,385 | -€70,473 | -24.1% |
| Equity | 10/15 | -€119,996 | -€73,785 | +€46,211 | +38.5% |
| Contributions | 10/11 | €6,420 | €6,420 | = | 0.0% |
| Capital | 10 | €6,420 | €6,420 | = | 0.0% |
| Issued capital | 100 | €19,000 | €19,000 | = | 0.0% |
| Uncalled capital | 101 | €12,580 | €12,580 | = | 0.0% |
| Reserves | 13 | €20,650 | €20,650 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Legal reserve | 130 | €1,900 | €1,900 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€147,066 | -€100,855 | +€46,211 | +31.4% |
| Amounts payable | 17/49 | €411,854 | €295,170 | -€116,685 | -28.3% |
| Amounts payable within one year | 42/48 | €411,854 | €295,170 | -€116,685 | -28.3% |
| Trade debts | 44 | €30,275 | €30,758 | +€483 | +1.6% |
| Suppliers | 440/4 | €30,275 | €30,758 | +€483 | +1.6% |
| Taxes, remuneration and social security | 45 | €22,225 | €38,133 | +€15,908 | +71.6% |
| Taxes | 450/3 | €12,886 | €34,366 | +€21,480 | +166.7% |
| Remuneration and social security | 454/9 | €9,339 | €3,767 | -€5,572 | -59.7% |
| Other amounts payable | 47/48 | €359,355 | €226,279 | -€133,076 | -37.0% |
| Remuneration, social security and pensions | 62 | €97,650 | €40,745 | -€56,905 | -58.3% |
| Other operating charges | 640/8 | €2,841 | €2,325 | -€517 | -18.2% |
| Gross operating margin | 9900 | €148,165 | €105,680 | -€42,485 | -28.7% |
| Operating profit (loss) | 9901 | €47,674 | €62,611 | +€14,937 | +31.3% |
| Financial charges | 65/66B | €20,184 | €414 | -€19,771 | -98.0% |
| Recurring financial charges | 65 | €20,184 | €414 | -€19,771 | -98.0% |
| Profit (loss) for the period before taxes | 9903 | €27,490 | €62,197 | +€34,707 | +126.3% |
| Income taxes | 67/77 | €7,480 | €15,986 | +€8,506 | +113.7% |
| Profit (loss) for the period | 9904 | €20,010 | €46,211 | +€26,202 | +130.9% |
| Profit (loss) for the period to be appropriated | 9905 | €20,010 | €46,211 | +€26,202 | +130.9% |
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 5 October 2026 via checked.be.