DECON: 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.
DECON
Largest movements
- Receivables within one year -€247,373
down €247,373 (-65.5%), from €377,696 to €130,323
of which Trade receivables: -€271,348
- Cash -€73,842
down €73,842 (-88.8%), from €83,185 to €9,343
mainly Net result for the year (-€346,498) and Tax, wage and social debts (-€15,127)
- Reserves -€183,285
down €183,285 (-99.0%), from €185,145 to €1,860
- Profit (loss) carried forward -€163,212
new in 2024: -€163,212
- Trade debts +€54,295
up €54,295 (+63.8%), from €85,106 to €139,401
- Tax, wage and social debts -€15,127
down €15,127 (-33.5%), from €45,200 to €30,074
of which Taxes: -€19,629
- Other debts -€7,503
down €7,503 (-5.2%), from €143,770 to €136,267
- Gross operating margin -€441,742
down €441,742, from €216,864 to -€224,878
- Financial income -€84,828
down €84,828 (-97.1%), from €87,337 to €2,509
of which Non-recurring financial income: -€86,900
- Depreciation -€7,167
down €7,167 (-81.5%), from €8,794 to €1,626
- Staff costs -€4,453
down €4,453 (-3.7%), from €121,674 to €117,220
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 | €472,780 | €152,824 | -€319,956 | -67.7% |
| Fixed assets | 21/28 | €8,675 | €7,049 | -€1,626 | -18.7% |
| Tangible fixed assets | 22/27 | €6,600 | €4,974 | -€1,626 | -24.6% |
| Furniture and vehicles | 24 | €473 | €281 | -€193 | -40.7% |
| Other tangible fixed assets | 26 | €6,127 | €4,693 | -€1,434 | -23.4% |
| Financial fixed assets | 28 | €2,075 | €2,075 | = | 0.0% |
| Current assets | 29/58 | €464,104 | €145,775 | -€318,330 | -68.6% |
| Amounts receivable within one year | 40/41 | €377,696 | €130,323 | -€247,373 | -65.5% |
| Trade receivables | 40 | €276,400 | €5,052 | -€271,348 | -98.2% |
| Other amounts receivable | 41 | €101,296 | €125,271 | +€23,974 | +23.7% |
| Cash at bank and in hand | 54/58 | €83,185 | €9,343 | -€73,842 | -88.8% |
| Deferred charges and accrued income | 490/1 | €3,222 | €6,108 | +€2,886 | +89.6% |
| Total equity and liabilities | 10/49 | €472,780 | €152,824 | -€319,956 | -67.7% |
| Equity | 10/15 | €191,345 | -€155,152 | -€346,498 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €185,145 | €1,860 | -€183,285 | -99.0% |
| Distributable reserves | 133 | €185,145 | €1,860 | -€183,285 | -99.0% |
| Profit (loss) carried forward | 14 | - | -€163,212 | -€163,212 | |
| Amounts payable | 17/49 | €281,434 | €307,976 | +€26,542 | +9.4% |
| Amounts payable within one year | 42/48 | €279,133 | €305,741 | +€26,608 | +9.5% |
| Current portion of amounts payable after more than one year | 42 | €5,057 | - | -€5,057 | |
| Trade debts | 44 | €85,106 | €139,401 | +€54,295 | +63.8% |
| Suppliers | 440/4 | €85,106 | €139,401 | +€54,295 | +63.8% |
| Taxes, remuneration and social security | 45 | €45,200 | €30,074 | -€15,127 | -33.5% |
| Taxes | 450/3 | €24,256 | €4,627 | -€19,629 | -80.9% |
| Remuneration and social security | 454/9 | €20,944 | €25,446 | +€4,502 | +21.5% |
| Other amounts payable | 47/48 | €143,770 | €136,267 | -€7,503 | -5.2% |
| Accrued charges and deferred income | 492/3 | €2,302 | €2,235 | -€66 | -2.9% |
| Remuneration, social security and pensions | 62 | €121,674 | €117,220 | -€4,453 | -3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,794 | €1,626 | -€7,167 | -81.5% |
| Other operating charges | 640/8 | €3,276 | €1,192 | -€2,084 | -63.6% |
| Non-recurring operating charges | 66A | €1,115 | - | -€1,115 | |
| Gross operating margin | 9900 | €216,864 | -€224,878 | -€441,742 | |
| Operating profit (loss) | 9901 | €82,006 | -€344,916 | -€426,922 | |
| Financial income | 75/76B | €87,337 | €2,509 | -€84,828 | -97.1% |
| Recurring financial income | 75 | €437 | €2,509 | +€2,072 | +474% |
| Non-recurring financial income | 76B | €86,900 | - | -€86,900 | |
| Financial charges | 65/66B | €5,188 | €4,091 | -€1,097 | -21.1% |
| Recurring financial charges | 65 | €5,188 | €4,091 | -€1,097 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | €164,155 | -€346,498 | -€510,653 | |
| Income taxes | 67/77 | €600 | - | -€600 | |
| Profit (loss) for the period | 9904 | €163,555 | -€346,498 | -€510,053 | |
| Profit (loss) for the period to be appropriated | 9905 | €163,555 | -€346,498 | -€510,053 |
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 15 October 2026 via checked.be.