DECOCHANTIER: what changed
Two financial 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.
DECOCHANTIER
Largest movements
- Receivables within one year +€45,798
up €45,798 (+17.2%), from €265,690 to €311,488
of which Other amounts receivable: +€50,626
- Cash -€30,927
down €30,927 (-63.8%), from €48,456 to €17,530
mainly Receivables within one year (-€45,798) and Other debts (-€37,475)
- Tangible fixed assets +€5,372
up €5,372 (+31.3%), from €17,162 to €22,534
- Other debts -€37,475
down €37,475 (-82.8%), from €45,236 to €7,761
- Tax, wage and social debts +€24,295
up €24,295 (+70.4%), from €34,493 to €58,789
of which Remuneration and social security: +€30,578
- Trade debts +€18,071
up €18,071 (+33.3%), from €54,286 to €72,357
- Profit (loss) carried forward +€9,128
up €9,128 (+4.9%), from €187,379 to €196,507
- Gross operating margin +€50,266
up €50,266 (+33.0%), from €152,153 to €202,420
- Staff costs +€42,296
up €42,296 (+32.0%), from €131,987 to €174,283
- Other operating charges +€2,063
up €2,063 (+134%), from €1,542 to €3,605
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.
Derived cash bridge
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 | €335,654 | €352,440 | +€16,785 | +5.0% |
| Fixed assets | 21/28 | €18,137 | €23,184 | +€5,047 | +27.8% |
| Tangible fixed assets | 22/27 | €17,162 | €22,534 | +€5,372 | +31.3% |
| Plant, machinery and equipment | 23 | €17,162 | €22,534 | +€5,372 | +31.3% |
| Financial fixed assets | 28 | €975 | €650 | -€325 | -33.3% |
| Current assets | 29/58 | €317,517 | €329,256 | +€11,739 | +3.7% |
| Amounts receivable within one year | 40/41 | €265,690 | €311,488 | +€45,798 | +17.2% |
| Trade receivables | 40 | €169,115 | €164,287 | -€4,828 | -2.9% |
| Other amounts receivable | 41 | €96,576 | €147,201 | +€50,626 | +52.4% |
| Cash at bank and in hand | 54/58 | €48,456 | €17,530 | -€30,927 | -63.8% |
| Deferred charges and accrued income | 490/1 | €3,370 | €238 | -€3,132 | -92.9% |
| Total equity and liabilities | 10/49 | €335,654 | €352,440 | +€16,785 | +5.0% |
| Equity | 10/15 | €201,639 | €210,767 | +€9,128 | +4.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €187,379 | €196,507 | +€9,128 | +4.9% |
| Amounts payable | 17/49 | €134,016 | €141,673 | +€7,658 | +5.7% |
| Amounts payable within one year | 42/48 | €134,016 | €138,907 | +€4,891 | +3.6% |
| Trade debts | 44 | €54,286 | €72,357 | +€18,071 | +33.3% |
| Suppliers | 440/4 | €54,286 | €72,357 | +€18,071 | +33.3% |
| Taxes, remuneration and social security | 45 | €34,493 | €58,789 | +€24,295 | +70.4% |
| Taxes | 450/3 | €22,312 | €16,030 | -€6,283 | -28.2% |
| Remuneration and social security | 454/9 | €12,181 | €42,759 | +€30,578 | +251% |
| Other amounts payable | 47/48 | €45,236 | €7,761 | -€37,475 | -82.8% |
| Accrued charges and deferred income | 492/3 | - | €2,766 | +€2,766 | |
| Non-recurring operating income | 76A | - | €7,396 | +€7,396 | |
| Remuneration, social security and pensions | 62 | €131,987 | €174,283 | +€42,296 | +32.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,410 | €6,315 | -€95 | -1.5% |
| Other operating charges | 640/8 | €1,542 | €3,605 | +€2,063 | +134% |
| Non-recurring operating charges | 66A | €1,905 | €5,440 | +€3,535 | +186% |
| Gross operating margin | 9900 | €152,153 | €202,420 | +€50,266 | +33.0% |
| Operating profit (loss) | 9901 | €10,309 | €12,776 | +€2,467 | +23.9% |
| Financial income | 75/76B | €3,148 | €3,134 | -€14 | -0.4% |
| Recurring financial income | 75 | €3,148 | €3,134 | -€14 | -0.4% |
| Financial charges | 65/66B | €2,754 | €2,215 | -€539 | -19.6% |
| Recurring financial charges | 65 | €2,754 | €2,215 | -€539 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | €10,703 | €13,695 | +€2,992 | +28.0% |
| Income taxes | 67/77 | €3,351 | €4,567 | +€1,216 | +36.3% |
| Profit (loss) for the period | 9904 | €7,352 | €9,128 | +€1,776 | +24.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,352 | €9,128 | +€1,776 | +24.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.