DECO LINES: 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 LINES
Largest movements
- Cash -€5,068
down €5,068 (-41.2%), from €12,302 to €7,234
mainly Net result for the year (-€3,414) and Tax, wage and social debts (-€1,753)
- Receivables within one year +€1,029
up €1,029 (+15.5%), from €6,651 to €7,680
of which Other amounts receivable: +€2,180
- Financial fixed assets -€733
no longer reported in 2024 (was €733)
- Tangible fixed assets -€671
down €671 (-28.9%), from €2,325 to €1,654
- Profit (loss) carried forward -€3,414
down €3,414 (-85.7%), from -€3,985 to -€7,399
- Tax, wage and social debts -€1,753
no longer reported in 2024 (was €1,753)
- Trade debts -€707
down €707 (-79.8%), from €886 to €179
- Other debts +€431
up €431 (+6.3%), from €6,872 to €7,303
- Gross operating margin -€1,340
down €1,340, from €544 to -€796
- Depreciation -€435
down €435 (-23.9%), from €1,817 to €1,382
- Financial charges -€16
down €16 (-3.7%), from €427 to €411
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 | €22,011 | €16,568 | -€5,443 | -24.7% |
| Fixed assets | 21/28 | €3,058 | €1,654 | -€1,404 | -45.9% |
| Tangible fixed assets | 22/27 | €2,325 | €1,654 | -€671 | -28.9% |
| Plant, machinery and equipment | 23 | €2,325 | €1,654 | -€671 | -28.9% |
| Financial fixed assets | 28 | €733 | - | -€733 | |
| Current assets | 29/58 | €18,953 | €14,914 | -€4,039 | -21.3% |
| Amounts receivable within one year | 40/41 | €6,651 | €7,680 | +€1,029 | +15.5% |
| Trade receivables | 40 | €6,651 | €5,500 | -€1,151 | -17.3% |
| Other amounts receivable | 41 | - | €2,180 | +€2,180 | |
| Cash at bank and in hand | 54/58 | €12,302 | €7,234 | -€5,068 | -41.2% |
| Total equity and liabilities | 10/49 | €22,011 | €16,568 | -€5,443 | -24.7% |
| Equity | 10/15 | €12,500 | €9,086 | -€3,414 | -27.3% |
| Contributions | 10/11 | €14,626 | €14,626 | = | 0.0% |
| Capital | 10 | €14,626 | €14,626 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Uncalled capital | 101 | €3,966 | €3,966 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,985 | -€7,399 | -€3,414 | -85.7% |
| Amounts payable | 17/49 | €9,511 | €7,482 | -€2,029 | -21.3% |
| Amounts payable within one year | 42/48 | €9,511 | €7,482 | -€2,029 | -21.3% |
| Trade debts | 44 | €886 | €179 | -€707 | -79.8% |
| Suppliers | 440/4 | €886 | €179 | -€707 | -79.8% |
| Taxes, remuneration and social security | 45 | €1,753 | - | -€1,753 | |
| Taxes | 450/3 | €1,753 | - | -€1,753 | |
| Other amounts payable | 47/48 | €6,872 | €7,303 | +€431 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,817 | €1,382 | -€435 | -23.9% |
| Non-recurring operating charges | 66A | - | €825 | +€825 | |
| Gross operating margin | 9900 | €544 | -€796 | -€1,340 | |
| Operating profit (loss) | 9901 | -€1,273 | -€3,003 | -€1,730 | -135.9% |
| Financial charges | 65/66B | €427 | €411 | -€16 | -3.7% |
| Recurring financial charges | 65 | €427 | €411 | -€16 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,700 | -€3,414 | -€1,714 | -100.8% |
| Profit (loss) for the period | 9904 | -€1,700 | -€3,414 | -€1,714 | -100.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,700 | -€3,414 | -€1,714 | -100.8% |
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 28 September 2026 via checked.be.