DECOROM: 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.
DECOROM
Largest movements
- Tangible fixed assets -€13,128
down €13,128 (-6.3%), from €209,996 to €196,868
- Cash -€7,051
down €7,051 (-91.9%), from €7,676 to €625
mainly Debts after one year (-€22,217) and Trade debts (-€12,094)
- Debts after one year -€22,217
down €22,217 (-31.8%), from €69,842 to €47,625
- Trade debts -€12,094
down €12,094 (-80.3%), from €15,058 to €2,964
- Reserves +€5,000
up €5,000 (+62.5%), from €8,000 to €13,000
- Other debts +€3,117
up €3,117 (+7.2%), from €43,096 to €46,213
- Tax, wage and social debts +€2,845
new in 2024: €2,845
- Gross operating margin -€50,539
down €50,539 (-64.5%), from €78,393 to €27,854
- Financial charges -€1,983
down €1,983 (-32.3%), from €6,135 to €4,152
- Depreciation -€1,800
down €1,800 (-12.1%), from €14,928 to €13,128
- Taxes -€1,611
down €1,611 (-36.0%), from €4,479 to €2,868
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 | €250,721 | €228,873 | -€21,848 | -8.7% |
| Fixed assets | 21/28 | €209,996 | €196,868 | -€13,128 | -6.3% |
| Tangible fixed assets | 22/27 | €209,996 | €196,868 | -€13,128 | -6.3% |
| Land and buildings | 22 | €209,996 | €196,868 | -€13,128 | -6.3% |
| Current assets | 29/58 | €40,725 | €32,005 | -€8,720 | -21.4% |
| Stocks and contracts in progress | 3 | €1,916 | - | -€1,916 | |
| Stocks | 30/36 | €1,916 | - | -€1,916 | |
| Amounts receivable within one year | 40/41 | €30,133 | €29,380 | -€753 | -2.5% |
| Trade receivables | 40 | €20,044 | €16,590 | -€3,454 | -17.2% |
| Other amounts receivable | 41 | €10,089 | €12,790 | +€2,701 | +26.8% |
| Cash at bank and in hand | 54/58 | €7,676 | €625 | -€7,051 | -91.9% |
| Deferred charges and accrued income | 490/1 | €1,000 | €2,000 | +€1,000 | +100.0% |
| Total equity and liabilities | 10/49 | €250,721 | €228,873 | -€21,848 | -8.7% |
| Equity | 10/15 | €100,027 | €105,722 | +€5,695 | +5.7% |
| Contributions | 10/11 | €90,000 | €90,000 | = | 0.0% |
| Capital | 10 | €90,000 | - | -€90,000 | |
| Issued capital | 100 | €90,000 | - | -€90,000 | |
| Reserves | 13 | €8,000 | €13,000 | +€5,000 | +62.5% |
| Non-distributable reserves | 130/1 | €8,000 | €13,000 | +€5,000 | +62.5% |
| Other | 1319 | €8,000 | €13,000 | +€5,000 | +62.5% |
| Profit (loss) carried forward | 14 | €2,027 | €2,722 | +€695 | +34.3% |
| Amounts payable | 17/49 | €150,694 | €123,151 | -€27,543 | -18.3% |
| Amounts payable after more than one year | 17 | €69,842 | €47,625 | -€22,217 | -31.8% |
| Financial debts | 170/4 | €69,842 | €47,625 | -€22,217 | -31.8% |
| Amounts payable within one year | 42/48 | €78,852 | €75,526 | -€3,326 | -4.2% |
| Current portion of amounts payable after more than one year | 42 | €20,698 | €23,504 | +€2,806 | +13.6% |
| Trade debts | 44 | €15,058 | €2,964 | -€12,094 | -80.3% |
| Suppliers | 440/4 | €15,058 | €2,964 | -€12,094 | -80.3% |
| Taxes, remuneration and social security | 45 | - | €2,845 | +€2,845 | |
| Taxes | 450/3 | - | €2,845 | +€2,845 | |
| Other amounts payable | 47/48 | €43,096 | €46,213 | +€3,117 | +7.2% |
| Accrued charges and deferred income | 492/3 | €2,000 | - | -€2,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,928 | €13,128 | -€1,800 | -12.1% |
| Other operating charges | 640/8 | €1,949 | €2,094 | +€145 | +7.4% |
| Gross operating margin | 9900 | €78,393 | €27,854 | -€50,539 | -64.5% |
| Operating profit (loss) | 9901 | €61,516 | €12,632 | -€48,884 | -79.5% |
| Financial income | 75/76B | - | €83 | +€83 | |
| Recurring financial income | 75 | - | €83 | +€83 | |
| Financial charges | 65/66B | €6,135 | €4,152 | -€1,983 | -32.3% |
| Recurring financial charges | 65 | €6,135 | €4,152 | -€1,983 | -32.3% |
| Profit (loss) for the period before taxes | 9903 | €55,381 | €8,563 | -€46,818 | -84.5% |
| Income taxes | 67/77 | €4,479 | €2,868 | -€1,611 | -36.0% |
| Profit (loss) for the period | 9904 | €50,902 | €5,695 | -€45,207 | -88.8% |
| Profit (loss) for the period to be appropriated | 9905 | €50,902 | €5,695 | -€45,207 | -88.8% |
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.