DECOSTAND EXPO: 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.
DECOSTAND EXPO
Largest movements
- Receivables within one year +€39,159
up €39,159 (+45.7%), from €85,763 to €124,922
of which Trade receivables: +€39,763
- Cash +€14,113
up €14,113 (+77.5%), from €18,219 to €32,331
mainly Net result for the year (+€36,686) and Trade debts (+€20,553)
- Profit (loss) carried forward +€36,686
up €36,686 (+76.1%), from €48,229 to €84,914
- Trade debts +€20,553
up €20,553 (+40.8%), from €50,361 to €70,913
- Short-term financial debts -€5,530
no longer reported in 2023 (was €5,530)
- Gross operating margin +€22,623
up €22,623 (+70.8%), from €31,951 to €54,574
- Taxes +€12,075
new in 2023: €12,075
- Other operating charges +€1,080
up €1,080 (+37.2%), from €2,901 to €3,981
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €110,319 | €162,028 | +€51,709 | +46.9% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €6,337 | €4,775 | -€1,562 | -24.7% |
| Tangible fixed assets | 22/27 | €4,687 | €3,125 | -€1,562 | -33.3% |
| Furniture and vehicles | 24 | €4,687 | €3,125 | -€1,562 | -33.3% |
| Financial fixed assets | 28 | €1,650 | €1,650 | = | 0.0% |
| Current assets | 29/58 | €103,982 | €157,253 | +€53,271 | +51.2% |
| Amounts receivable within one year | 40/41 | €85,763 | €124,922 | +€39,159 | +45.7% |
| Trade receivables | 40 | €72,997 | €112,760 | +€39,763 | +54.5% |
| Other amounts receivable | 41 | €12,766 | €12,161 | -€604 | -4.7% |
| Cash at bank and in hand | 54/58 | €18,219 | €32,331 | +€14,113 | +77.5% |
| Total equity and liabilities | 10/49 | €110,319 | €162,028 | +€51,709 | +46.9% |
| Equity | 10/15 | €54,429 | €91,114 | +€36,686 | +67.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,229 | €84,914 | +€36,686 | +76.1% |
| Amounts payable | 17/49 | €55,890 | €70,913 | +€15,023 | +26.9% |
| Amounts payable within one year | 42/48 | €55,890 | €70,913 | +€15,023 | +26.9% |
| Financial debts | 43 | €5,530 | - | -€5,530 | |
| Credit institutions | 430/8 | €5,530 | - | -€5,530 | |
| Trade debts | 44 | €50,361 | €70,913 | +€20,553 | +40.8% |
| Suppliers | 440/4 | €50,361 | €70,913 | +€20,553 | +40.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,562 | €1,562 | = | 0.0% |
| Other operating charges | 640/8 | €2,901 | €3,981 | +€1,080 | +37.2% |
| Gross operating margin | 9900 | €31,951 | €54,574 | +€22,623 | +70.8% |
| Operating profit (loss) | 9901 | €27,488 | €49,030 | +€21,543 | +78.4% |
| Financial income | 75/76B | €11 | €1 | -€10 | -92.7% |
| Recurring financial income | 75 | €11 | €1 | -€10 | -92.7% |
| Financial charges | 65/66B | €67 | €271 | +€204 | +306% |
| Recurring financial charges | 65 | €67 | €271 | +€204 | +306% |
| Profit (loss) for the period before taxes | 9903 | €27,431 | €48,761 | +€21,329 | +77.8% |
| Income taxes | 67/77 | - | €12,075 | +€12,075 | |
| Profit (loss) for the period | 9904 | €27,431 | €36,686 | +€9,254 | +33.7% |
| Profit (loss) for the period to be appropriated | 9905 | €27,431 | €36,686 | +€9,254 | +33.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.