DECOCENTRUM: 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.
What changed
DECOCENTRUM
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€2,041
2023 · -€668-€1,373
Equity
€410,191
2023 · €412,232-€2,041
Cash
€1,966
2023 · €15,147-€13,181
Balance sheet total
€547,107
2023 · €539,726+€7,381
Largest movements
Assets
- Receivables within one year +€20,562
up €20,562 (+102.3%), from €20,101 to €40,663
of which Other amounts receivable: +€20,562
- Cash -€13,181
down €13,181 (-87.0%), from €15,147 to €1,966
mainly Receivables within one year (-€20,562) and Net result for the year (-€2,041)
Equity and liabilities
- Tax, wage and social debts +€6,922
up €6,922 (+13.5%), from €51,148 to €58,070
of which Taxes: +€6,922
Income statement
- Turnover -€13,500
down €13,500 (-25.0%), from €54,000 to €40,500
- Purchases and services -€9,977
down €9,977 (-30.3%), from €32,940 to €22,963
- Provisions -€5,000
down €5,000 (-100.0%), from €5,000 to €0
- Gross operating margin -€3,523
down €3,523 (-16.7%), from €21,060 to €17,537
- Other operating charges +€2,829
up €2,829 (+16.9%), from €16,705 to €19,534
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.
Result 2023
-€668
Gross operating margin
-€3,523
Provisions
+€5,000
Other operating charges
-€2,829
Financial charges
-€21
Result 2024
-€2,041
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.
From operations
-€13,181
Investment
€0
Financing
€0
Cash 2023
€15,147
From operations (derived)
-€13,181
Net result for the year
-€2,041
Receivables within one year
-€20,562
Trade debts
+€2,500
Tax, wage and social debts
+€6,922
Cash 2024
€1,966
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €539,726 | €547,107 | +€7,381 | +1.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €500,000 | €500,000 | = | 0.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €500,000 | €500,000 | = | 0.0% |
| Land and buildings | 22 | €500,000 | €500,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Assets under construction and advance payments | 27 | €0 | €0 | = | |
| Financial fixed assets | 28 | €0 | €0 | = | |
| Current assets | 29/58 | €39,726 | €47,107 | +€7,381 | +18.6% |
| Amounts receivable after more than one year | 29 | €0 | €0 | = | |
| Trade receivables | 290 | €0 | €0 | = | |
| Other amounts receivable | 291 | €0 | €0 | = | |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Stocks | 30/36 | €0 | €0 | = | |
| Contracts in progress | 37 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €20,101 | €40,663 | +€20,562 | +102.3% |
| Trade receivables | 40 | €1,190 | €1,190 | = | 0.0% |
| Other amounts receivable | 41 | €18,911 | €39,473 | +€20,562 | +108.7% |
| Current investments | 50/53 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €15,147 | €1,966 | -€13,181 | -87.0% |
| Deferred charges and accrued income | 490/1 | €4,478 | €4,478 | = | 0.0% |
| Total equity and liabilities | 10/49 | €539,726 | €547,107 | +€7,381 | +1.4% |
| Equity | 10/15 | €412,232 | €410,191 | -€2,041 | -0.5% |
| Contributions | 10/11 | €605,000 | €605,000 | = | 0.0% |
| Capital | 10 | €605,000 | €605,000 | = | 0.0% |
| Issued capital | 100 | €605,000 | €605,000 | = | 0.0% |
| Uncalled capital | 101 | €0 | €0 | = | |
| Outside capital | 11 | €0 | €0 | = | |
| Share premium | 1100/10 | €0 | €0 | = | |
| Other | 1109/19 | €0 | €0 | = | |
| Revaluation surpluses | 12 | €0 | €0 | = | |
| Reserves | 13 | €60,500 | €60,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €60,500 | €60,500 | = | 0.0% |
| Legal reserve | 130 | €60,500 | €60,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €0 | €0 | = | |
| Own shares acquired | 1312 | €0 | €0 | = | |
| Financial assistance | 1313 | €0 | €0 | = | |
| Other | 1319 | €0 | €0 | = | |
| Tax-exempt reserves | 132 | €0 | €0 | = | |
| Distributable reserves | 133 | €0 | €0 | = | |
| Profit (loss) carried forward | 14 | -€253,268 | -€255,309 | -€2,041 | -0.8% |
| Investment grants | 15 | €0 | €0 | = | |
| Advance to shareholders on the distribution of net assets | 19 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €71,590 | €71,590 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €71,590 | €71,590 | = | 0.0% |
| Pensions and similar obligations | 160 | €0 | €0 | = | |
| Taxes | 161 | €0 | €0 | = | |
| Major repairs and maintenance | 162 | €0 | €0 | = | |
| Environmental obligations | 163 | €71,590 | €71,590 | = | 0.0% |
| Other liabilities and charges | 164/5 | €0 | €0 | = | |
| Deferred taxes | 168 | €0 | €0 | = | |
| Amounts payable | 17/49 | €55,904 | €65,326 | +€9,422 | +16.9% |
| Amounts payable after more than one year | 17 | €0 | €0 | = | |
| Financial debts | 170/4 | €0 | €0 | = | |
| Trade debts | 175 | €0 | €0 | = | |
| Advances received on contracts in progress | 176 | €0 | €0 | = | |
| Other amounts payable | 178/9 | €0 | €0 | = | |
| Amounts payable within one year | 42/48 | €55,904 | €65,326 | +€9,422 | +16.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | €0 | = | |
| Financial debts | 43 | €0 | €0 | = | |
| Credit institutions | 430/8 | €0 | €0 | = | |
| Other loans | 439 | €0 | €0 | = | |
| Trade debts | 44 | €4,756 | €7,256 | +€2,500 | +52.6% |
| Suppliers | 440/4 | €4,756 | €7,256 | +€2,500 | +52.6% |
| Bills of exchange payable | 441 | €0 | €0 | = | |
| Advances received on contracts in progress | 46 | €0 | €0 | = | |
| Taxes, remuneration and social security | 45 | €51,148 | €58,070 | +€6,922 | +13.5% |
| Taxes | 450/3 | €51,148 | €58,070 | +€6,922 | +13.5% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Accrued charges and deferred income | 492/3 | €0 | €0 | = | |
| Turnover | 70 | €54,000 | €40,500 | -€13,500 | -25.0% |
| Non-recurring operating income | 76A | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €32,940 | €22,963 | -€9,977 | -30.3% |
| Remuneration, social security and pensions | 62 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €0 | = | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €0 | = | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €5,000 | €0 | -€5,000 | -100.0% |
| Other operating charges | 640/8 | €16,705 | €19,534 | +€2,829 | +16.9% |
| Operating charges capitalised as restructuring costs | 649 | €0 | €0 | = | |
| Non-recurring operating charges | 66A | €0 | €0 | = | |
| Gross operating margin | 9900 | €21,060 | €17,537 | -€3,523 | -16.7% |
| Operating profit (loss) | 9901 | -€645 | -€1,997 | -€1,352 | -209.6% |
| Financial income | 75/76B | €0 | €0 | = | |
| Recurring financial income | 75 | €0 | €0 | = | |
| Non-recurring financial income | 76B | €0 | €0 | = | |
| Financial charges | 65/66B | €23 | €44 | +€21 | +91.3% |
| Recurring financial charges | 65 | €23 | €44 | +€21 | +91.3% |
| Non-recurring financial charges | 66B | €0 | €0 | = | |
| Profit (loss) for the period before taxes | 9903 | -€668 | -€2,041 | -€1,373 | -205.5% |
| Transfer from deferred taxes | 780 | €0 | €0 | = | |
| Transfer to deferred taxes | 680 | €0 | €0 | = | |
| Income taxes | 67/77 | €0 | €0 | = | |
| Profit (loss) for the period | 9904 | -€668 | -€2,041 | -€1,373 | -205.5% |
| Transfer from tax-exempt reserves | 789 | €0 | €0 | = | |
| Transfer to tax-exempt reserves | 689 | €0 | €0 | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€668 | -€2,041 | -€1,373 | -205.5% |
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 29 September 2026 via checked.be.