DECOENE YVES: 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.
DECOENE YVES
Largest movements
- Receivables within one year +€7,075
up €7,075 (+21.6%), from €32,717 to €39,792
of which Trade receivables: +€4,632
- Tangible fixed assets -€2,844
down €2,844 (-78.8%), from €3,608 to €764
- Cash -€703
down €703 (-80.5%), from €873 to €170
mainly Receivables within one year (-€7,075) and Current portion of long-term debt (-€2,107)
- Reserves +€4,203
up €4,203 (+20.5%), from €20,488 to €24,691
of which Distributable reserves: +€4,203
- Short-term financial debts +€2,388
new in 2022: €2,388
- Current portion of long-term debt -€2,107
no longer reported in 2022 (was €2,107)
- Tax, wage and social debts -€1,120
down €1,120 (-95.5%), from €1,173 to €53
of which Remuneration and social security: -€1,120
- Gross operating margin +€2,013
up €2,013 (+20.2%), from €9,973 to €11,986
- Taxes +€720
up €720 (+42.1%), from €1,709 to €2,429
- Financial charges -€455
down €455 (-34.8%), from €1,306 to €851
- Financial income -€232
no longer reported in 2022 (was €232)
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €65,008 | €68,277 | +€3,268 | +5.0% |
| Fixed assets | 21/28 | €4,388 | €1,544 | -€2,844 | -64.8% |
| Tangible fixed assets | 22/27 | €3,608 | €764 | -€2,844 | -78.8% |
| Furniture and vehicles | 24 | €3,608 | €764 | -€2,844 | -78.8% |
| Financial fixed assets | 28 | €780 | €780 | = | 0.0% |
| Current assets | 29/58 | €60,620 | €66,732 | +€6,112 | +10.1% |
| Stocks and contracts in progress | 3 | €27,030 | €26,770 | -€260 | -1.0% |
| Contracts in progress | 37 | €27,030 | €26,770 | -€260 | -1.0% |
| Amounts receivable within one year | 40/41 | €32,717 | €39,792 | +€7,075 | +21.6% |
| Trade receivables | 40 | €6,793 | €11,425 | +€4,632 | +68.2% |
| Other amounts receivable | 41 | €25,924 | €28,367 | +€2,443 | +9.4% |
| Cash at bank and in hand | 54/58 | €873 | €170 | -€703 | -80.5% |
| Total equity and liabilities | 10/49 | €65,008 | €68,277 | +€3,268 | +5.0% |
| Equity | 10/15 | €46,808 | €51,011 | +€4,203 | +9.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €20,488 | €24,691 | +€4,203 | +20.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €18,628 | €22,831 | +€4,203 | +22.6% |
| Profit (loss) carried forward | 14 | €13,920 | €13,920 | = | 0.0% |
| Amounts payable | 17/49 | €18,201 | €17,265 | -€935 | -5.1% |
| Amounts payable within one year | 42/48 | €17,811 | €17,265 | -€545 | -3.1% |
| Current portion of amounts payable after more than one year | 42 | €2,107 | - | -€2,107 | |
| Financial debts | 43 | - | €2,388 | +€2,388 | |
| Credit institutions | 430/8 | - | €2,388 | +€2,388 | |
| Trade debts | 44 | €12,271 | €12,565 | +€294 | +2.4% |
| Suppliers | 440/4 | €12,271 | €12,565 | +€294 | +2.4% |
| Taxes, remuneration and social security | 45 | €1,173 | €53 | -€1,120 | -95.5% |
| Taxes | 450/3 | €53 | €53 | = | 0.0% |
| Remuneration and social security | 454/9 | €1,120 | - | -€1,120 | |
| Other amounts payable | 47/48 | €2,260 | €2,260 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €390 | - | -€390 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,608 | €3,691 | +€83 | +2.3% |
| Other operating charges | 640/8 | €706 | €812 | +€106 | +15.0% |
| Gross operating margin | 9900 | €9,973 | €11,986 | +€2,013 | +20.2% |
| Operating profit (loss) | 9901 | €5,658 | €7,483 | +€1,825 | +32.2% |
| Financial income | 75/76B | €232 | - | -€232 | |
| Recurring financial income | 75 | €232 | - | -€232 | |
| Financial charges | 65/66B | €1,306 | €851 | -€455 | -34.8% |
| Recurring financial charges | 65 | €1,306 | €851 | -€455 | -34.8% |
| Profit (loss) for the period before taxes | 9903 | €4,585 | €6,632 | +€2,047 | +44.6% |
| Income taxes | 67/77 | €1,709 | €2,429 | +€720 | +42.1% |
| Profit (loss) for the period | 9904 | €2,876 | €4,203 | +€1,327 | +46.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,876 | €4,203 | +€1,327 | +46.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.