DECOBILL: 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.
DECOBILL
Largest movements
- Tangible fixed assets -€88,065
down €88,065 (-82.7%), from €106,550 to €18,485
of which Land and buildings: -€82,278
- Cash +€64,558
up €64,558 (+372.8%), from €17,315 to €81,872
mainly Investment in fixed assets (net) (+€77,953) and Receivables within one year (+€14,771)
- Receivables within one year -€14,771
down €14,771 (-74.8%), from €19,751 to €4,979
of which Trade receivables: -€16,122
- Stocks and contracts -€13,391
no longer reported in 2024 (was €13,391)
- Debts after one year -€33,692
no longer reported in 2024 (was €33,692)
- Other debts -€21,458
no longer reported in 2024 (was €21,458)
- Current portion of long-term debt -€9,774
no longer reported in 2024 (was €9,774)
- Accrued charges and deferred income +€9,120
new in 2024: €9,120
- Reserves +€6,159
up €6,159 (+9.3%), from €66,501 to €72,661
- Depreciation -€6,872
down €6,872 (-41.7%), from €16,485 to €9,612
- Taxes +€4,347
up €4,347 (+815.3%), from €533 to €4,881
- Gross operating margin +€1,705
up €1,705 (+5.7%), from €29,733 to €31,439
- Financial charges -€1,586
down €1,586 (-54.4%), from €2,913 to €1,327
- Other operating charges +€673
up €673 (+34.4%), from €1,954 to €2,627
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 | €157,732 | €106,603 | -€51,128 | -32.4% |
| Fixed assets | 21/28 | €106,550 | €18,985 | -€87,565 | -82.2% |
| Tangible fixed assets | 22/27 | €106,550 | €18,485 | -€88,065 | -82.7% |
| Land and buildings | 22 | €82,278 | - | -€82,278 | |
| Plant, machinery and equipment | 23 | €4,522 | €6,641 | +€2,119 | +46.9% |
| Furniture and vehicles | 24 | €19,751 | €11,844 | -€7,907 | -40.0% |
| Financial fixed assets | 28 | - | €500 | +€500 | |
| Current assets | 29/58 | €51,181 | €87,618 | +€36,437 | +71.2% |
| Stocks and contracts in progress | 3 | €13,391 | - | -€13,391 | |
| Stocks | 30/36 | €13,391 | - | -€13,391 | |
| Amounts receivable within one year | 40/41 | €19,751 | €4,979 | -€14,771 | -74.8% |
| Trade receivables | 40 | €19,746 | €3,624 | -€16,122 | -81.6% |
| Other amounts receivable | 41 | €5 | €1,355 | +€1,350 | +30003.3% |
| Cash at bank and in hand | 54/58 | €17,315 | €81,872 | +€64,558 | +372.8% |
| Deferred charges and accrued income | 490/1 | €725 | €767 | +€41 | +5.7% |
| Total equity and liabilities | 10/49 | €157,732 | €106,603 | -€51,128 | -32.4% |
| Equity | 10/15 | €85,101 | €91,261 | +€6,159 | +7.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €66,501 | €72,661 | +€6,159 | +9.3% |
| Distributable reserves | 133 | €66,501 | €72,661 | +€6,159 | +9.3% |
| Amounts payable | 17/49 | €72,631 | €15,343 | -€57,288 | -78.9% |
| Amounts payable after more than one year | 17 | €33,692 | - | -€33,692 | |
| Financial debts | 170/4 | €33,692 | - | -€33,692 | |
| Amounts payable within one year | 42/48 | €38,939 | €6,223 | -€32,716 | -84.0% |
| Current portion of amounts payable after more than one year | 42 | €9,774 | - | -€9,774 | |
| Trade debts | 44 | €4,471 | €2,128 | -€2,343 | -52.4% |
| Suppliers | 440/4 | €4,471 | €2,128 | -€2,343 | -52.4% |
| Taxes, remuneration and social security | 45 | €3,237 | €4,095 | +€859 | +26.5% |
| Taxes | 450/3 | €3,237 | €4,095 | +€859 | +26.5% |
| Other amounts payable | 47/48 | €21,458 | - | -€21,458 | |
| Accrued charges and deferred income | 492/3 | - | €9,120 | +€9,120 | |
| Non-recurring operating income | 76A | - | €95,542 | +€95,542 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,485 | €9,612 | -€6,872 | -41.7% |
| Other operating charges | 640/8 | €1,954 | €2,627 | +€673 | +34.4% |
| Gross operating margin | 9900 | €29,733 | €31,439 | +€1,705 | +5.7% |
| Operating profit (loss) | 9901 | €11,295 | €19,200 | +€7,905 | +70.0% |
| Financial income | 75/76B | - | €158 | +€158 | |
| Recurring financial income | 75 | - | €158 | +€158 | |
| Financial charges | 65/66B | €2,913 | €1,327 | -€1,586 | -54.4% |
| Recurring financial charges | 65 | €2,913 | €1,327 | -€1,586 | -54.4% |
| Profit (loss) for the period before taxes | 9903 | €8,382 | €18,031 | +€9,649 | +115.1% |
| Income taxes | 67/77 | €533 | €4,881 | +€4,347 | +815.3% |
| Profit (loss) for the period | 9904 | €7,849 | €13,150 | +€5,302 | +67.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,849 | €13,150 | +€5,302 | +67.5% |
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 30 September 2026 via checked.be.