Deco D Construct: 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.
Deco D Construct
Largest movements
- Cash -€19,148
down €19,148 (-86.7%), from €22,076 to €2,928
mainly Other debts (-€25,000) and Net result for the year (-€10,350)
- Receivables within one year -€9,787
down €9,787 (-8.8%), from €110,681 to €100,894
of which Other amounts receivable: -€21,656
- Tangible fixed assets -€1,884
down €1,884 (-47.6%), from €3,955 to €2,071
of which Plant, machinery and equipment: -€1,567
- Deferred charges and accrued income -€1,795
down €1,795 (-97.5%), from €1,840 to €45
- Other debts -€25,000
down €25,000 (-96.2%), from €26,000 to €1,000
- Profit (loss) carried forward -€10,350
down €10,350 (-16.4%), from €63,195 to €52,845
- Trade debts +€9,479
up €9,479 (+38.4%), from €24,686 to €34,165
- Tax, wage and social debts -€6,161
down €6,161 (-54.2%), from €11,357 to €5,196
- Gross operating margin -€61,303
down €61,303, from €59,498 to -€1,805
- Taxes -€4,875
no longer reported in 2023 (was €4,875)
- Other operating charges +€3,196
up €3,196 (+82.5%), from €3,876 to €7,072
- Financial income +€3,094
up €3,094 (+182.2%), from €1,698 to €4,791
- Financial charges -€1,318
down €1,318 (-23.6%), from €5,581 to €4,263
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €138,551 | €106,520 | -€32,032 | -23.1% |
| Fixed assets | 21/28 | €3,955 | €2,653 | -€1,302 | -32.9% |
| Intangible fixed assets | 21 | - | €582 | +€582 | |
| Tangible fixed assets | 22/27 | €3,955 | €2,071 | -€1,884 | -47.6% |
| Plant, machinery and equipment | 23 | €3,431 | €1,864 | -€1,567 | -45.7% |
| Furniture and vehicles | 24 | €524 | €207 | -€317 | -60.5% |
| Current assets | 29/58 | €134,596 | €103,867 | -€30,730 | -22.8% |
| Amounts receivable within one year | 40/41 | €110,681 | €100,894 | -€9,787 | -8.8% |
| Trade receivables | 40 | - | €11,869 | +€11,869 | |
| Other amounts receivable | 41 | €110,681 | €89,025 | -€21,656 | -19.6% |
| Cash at bank and in hand | 54/58 | €22,076 | €2,928 | -€19,148 | -86.7% |
| Deferred charges and accrued income | 490/1 | €1,840 | €45 | -€1,795 | -97.5% |
| Total equity and liabilities | 10/49 | €138,551 | €106,520 | -€32,032 | -23.1% |
| Equity | 10/15 | €65,195 | €54,845 | -€10,350 | -15.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,195 | €52,845 | -€10,350 | -16.4% |
| Amounts payable | 17/49 | €73,356 | €51,675 | -€21,681 | -29.6% |
| Amounts payable within one year | 42/48 | €73,356 | €51,675 | -€21,681 | -29.6% |
| Trade debts | 44 | €24,686 | €34,165 | +€9,479 | +38.4% |
| Suppliers | 440/4 | €24,686 | €34,165 | +€9,479 | +38.4% |
| Advances received on contracts in progress | 46 | €11,314 | €11,314 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €11,357 | €5,196 | -€6,161 | -54.2% |
| Taxes | 450/3 | €11,357 | €5,196 | -€6,161 | -54.2% |
| Other amounts payable | 47/48 | €26,000 | €1,000 | -€25,000 | -96.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,423 | €2,002 | +€579 | +40.7% |
| Other operating charges | 640/8 | €3,876 | €7,072 | +€3,196 | +82.5% |
| Gross operating margin | 9900 | €59,498 | -€1,805 | -€61,303 | |
| Operating profit (loss) | 9901 | €54,199 | -€10,879 | -€65,078 | |
| Financial income | 75/76B | €1,698 | €4,791 | +€3,094 | +182.2% |
| Recurring financial income | 75 | €1,698 | €4,791 | +€3,094 | +182.2% |
| Financial charges | 65/66B | €5,581 | €4,263 | -€1,318 | -23.6% |
| Recurring financial charges | 65 | €5,581 | €4,263 | -€1,318 | -23.6% |
| Profit (loss) for the period before taxes | 9903 | €50,316 | -€10,350 | -€60,666 | |
| Income taxes | 67/77 | €4,875 | - | -€4,875 | |
| Profit (loss) for the period | 9904 | €45,441 | -€10,350 | -€55,791 | |
| Profit (loss) for the period to be appropriated | 9905 | €45,441 | -€10,350 | -€55,791 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.