DECOBIS: 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.
DECOBIS
Largest movements
- Cash +€35,692
up €35,692 (+44.0%), from €81,157 to €116,850
mainly Other debts (+€180,868) and Net result for the year (+€24,369)
- Tangible fixed assets -€16,017
down €16,017 (-25.7%), from €62,356 to €46,339
of which Furniture and vehicles: -€13,087
- Receivables after one year +€10,000
new in 2024: €10,000
- Other debts +€180,868
up €180,868, from €0 to €180,868
- Reserves -€156,499
down €156,499 (-66.7%), from €234,556 to €78,057
of which Distributable reserves: -€156,499
- Tax, wage and social debts +€6,257
up €6,257 (+29.9%), from €20,940 to €27,197
- Turnover +€40,266
up €40,266 (+17.7%), from €227,322 to €267,588
- Gross operating margin +€38,056
up €38,056 (+191.8%), from €19,838 to €57,894
- Purchases and services +€10,684
up €10,684 (+5.0%), from €211,845 to €222,529
- Taxes +€10,401
up €10,401 (+3279.8%), from €317 to €10,718
- Depreciation -€5,638
down €5,638 (-20.8%), from €27,051 to €21,413
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 | €347,443 | €378,079 | +€30,635 | +8.8% |
| Fixed assets | 21/28 | €62,436 | €46,339 | -€16,097 | -25.8% |
| Tangible fixed assets | 22/27 | €62,356 | €46,339 | -€16,017 | -25.7% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €8,755 | €5,825 | -€2,930 | -33.5% |
| Furniture and vehicles | 24 | €53,600 | €40,513 | -€13,087 | -24.4% |
| Financial fixed assets | 28 | €80 | €0 | -€80 | -100.0% |
| Current assets | 29/58 | €285,008 | €331,740 | +€46,732 | +16.4% |
| Amounts receivable after more than one year | 29 | - | €10,000 | +€10,000 | |
| Trade receivables | 290 | - | €10,000 | +€10,000 | |
| Amounts receivable within one year | 40/41 | €3,850 | €4,890 | +€1,040 | +27.0% |
| Other amounts receivable | 41 | €3,850 | €4,890 | +€1,040 | +27.0% |
| Current investments | 50/53 | €200,000 | €200,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €81,157 | €116,850 | +€35,692 | +44.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €347,443 | €378,079 | +€30,635 | +8.8% |
| Equity | 10/15 | €326,504 | €170,004 | -€156,499 | -47.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €234,556 | €78,057 | -€156,499 | -66.7% |
| Non-distributable reserves | 130/1 | €4,306 | €4,306 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,306 | €4,306 | = | 0.0% |
| Distributable reserves | 133 | €230,250 | €73,751 | -€156,499 | -68.0% |
| Profit (loss) carried forward | 14 | €73,347 | €73,347 | = | 0.0% |
| Amounts payable | 17/49 | €20,940 | €208,074 | +€187,134 | +893.7% |
| Amounts payable within one year | 42/48 | €20,940 | €208,074 | +€187,134 | +893.7% |
| Trade debts | 44 | - | €9 | +€9 | |
| Suppliers | 440/4 | - | €9 | +€9 | |
| Taxes, remuneration and social security | 45 | €20,940 | €27,197 | +€6,257 | +29.9% |
| Taxes | 450/3 | €20,940 | €27,197 | +€6,257 | +29.9% |
| Other amounts payable | 47/48 | €0 | €180,868 | +€180,868 | |
| Turnover | 70 | €227,322 | €267,588 | +€40,266 | +17.7% |
| Non-recurring operating income | 76A | €1,500 | €12,835 | +€11,335 | +755.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €211,845 | €222,529 | +€10,684 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,051 | €21,413 | -€5,638 | -20.8% |
| Other operating charges | 640/8 | €2,369 | €1,839 | -€530 | -22.4% |
| Gross operating margin | 9900 | €19,838 | €57,894 | +€38,056 | +191.8% |
| Operating profit (loss) | 9901 | -€9,582 | €34,643 | +€44,224 | |
| Financial income | 75/76B | €90 | €624 | +€534 | +591.0% |
| Recurring financial income | 75 | €90 | €624 | +€534 | +591.0% |
| Financial charges | 65/66B | €181 | €181 | = | 0.0% |
| Recurring financial charges | 65 | €181 | €181 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,672 | €35,086 | +€44,759 | |
| Income taxes | 67/77 | €317 | €10,718 | +€10,401 | +3279.8% |
| Profit (loss) for the period | 9904 | -€9,989 | €24,369 | +€34,358 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,989 | €24,369 | +€34,358 |
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.