DECOUMED: 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.
DECOUMED
Largest movements
- Tangible fixed assets +€343,263
up €343,263 (+2439.1%), from €14,073 to €357,337
of which Land and buildings: +€305,218
- Cash +€230,642
up €230,642 (+4619.3%), from €4,993 to €235,635
- Receivables after one year -€51,735
down €51,735 (-51.7%), from €100,000 to €48,265
- Receivables within one year +€18,875
new in 2024: €18,875
of which Other amounts receivable: +€15,509
- Deferred charges and accrued income +€10,604
up €10,604 (+482.6%), from €2,197 to €12,801
- Reserves +€308,000
up €308,000 (+375.6%), from €82,000 to €390,000
- Debts after one year +€157,909
new in 2024: €157,909
- Tax, wage and social debts +€54,132
up €54,132 (+168.2%), from €32,180 to €86,311
of which Taxes: +€51,732
- Current portion of long-term debt +€22,091
new in 2024: €22,091
- Gross operating margin +€128,669
up €128,669 (+111.9%), from €114,996 to €243,665
- Taxes +€36,988
up €36,988 (+114.9%), from €32,180 to €69,168
- Depreciation +€12,152
up €12,152 (+1104.8%), from €1,100 to €13,252
From the 2022 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €122,253 | €672,912 | +€550,659 | +450.4% |
| Formation expenses | 20 | €990 | - | -€990 | |
| Fixed assets | 21/28 | €14,073 | €357,337 | +€343,263 | +2439.1% |
| Tangible fixed assets | 22/27 | €14,073 | €357,337 | +€343,263 | +2439.1% |
| Land and buildings | 22 | - | €305,218 | +€305,218 | |
| Plant, machinery and equipment | 23 | - | €13,850 | +€13,850 | |
| Furniture and vehicles | 24 | €14,073 | €38,269 | +€24,196 | +171.9% |
| Current assets | 29/58 | €107,190 | €315,575 | +€208,385 | +194.4% |
| Amounts receivable after more than one year | 29 | €100,000 | €48,265 | -€51,735 | -51.7% |
| Other amounts receivable | 291 | €100,000 | €48,265 | -€51,735 | -51.7% |
| Amounts receivable within one year | 40/41 | - | €18,875 | +€18,875 | |
| Trade receivables | 40 | - | €3,366 | +€3,366 | |
| Other amounts receivable | 41 | - | €15,509 | +€15,509 | |
| Cash at bank and in hand | 54/58 | €4,993 | €235,635 | +€230,642 | +4619.3% |
| Deferred charges and accrued income | 490/1 | €2,197 | €12,801 | +€10,604 | +482.6% |
| Total equity and liabilities | 10/49 | €122,253 | €672,912 | +€550,659 | +450.4% |
| Equity | 10/15 | €87,237 | €396,367 | +€309,130 | +354.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €82,000 | €390,000 | +€308,000 | +375.6% |
| Distributable reserves | 133 | €82,000 | €390,000 | +€308,000 | +375.6% |
| Profit (loss) carried forward | 14 | €237 | €1,367 | +€1,130 | +476.9% |
| Amounts payable | 17/49 | €35,016 | €276,545 | +€241,529 | +689.8% |
| Amounts payable after more than one year | 17 | - | €157,909 | +€157,909 | |
| Financial debts | 170/4 | - | €157,909 | +€157,909 | |
| Amounts payable within one year | 42/48 | €35,016 | €113,786 | +€78,770 | +225.0% |
| Current portion of amounts payable after more than one year | 42 | - | €22,091 | +€22,091 | |
| Trade debts | 44 | €1,572 | €5,384 | +€3,812 | +242.5% |
| Suppliers | 440/4 | €1,572 | €5,384 | +€3,812 | +242.5% |
| Taxes, remuneration and social security | 45 | €32,180 | €86,311 | +€54,132 | +168.2% |
| Taxes | 450/3 | €32,180 | €83,911 | +€51,732 | +160.8% |
| Remuneration and social security | 454/9 | - | €2,400 | +€2,400 | |
| Other amounts payable | 47/48 | €1,265 | - | -€1,265 | |
| Accrued charges and deferred income | 492/3 | - | €4,850 | +€4,850 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,100 | €13,252 | +€12,152 | +1104.8% |
| Other operating charges | 640/8 | €291 | €1,787 | +€1,496 | +513.3% |
| Gross operating margin | 9900 | €114,996 | €243,665 | +€128,669 | +111.9% |
| Operating profit (loss) | 9901 | €113,605 | €228,625 | +€115,021 | +101.2% |
| Financial income | 75/76B | €861 | €1,391 | +€530 | +61.6% |
| Recurring financial income | 75 | €861 | €1,391 | +€530 | +61.6% |
| Financial charges | 65/66B | €49 | €195 | +€146 | +297.0% |
| Recurring financial charges | 65 | €49 | €195 | +€146 | +297.0% |
| Profit (loss) for the period before taxes | 9903 | €114,417 | €229,822 | +€115,406 | +100.9% |
| Income taxes | 67/77 | €32,180 | €69,168 | +€36,988 | +114.9% |
| Profit (loss) for the period | 9904 | €82,237 | €160,654 | +€78,417 | +95.4% |
| Profit (loss) for the period to be appropriated | 9905 | €82,237 | €160,654 | +€78,417 | +95.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.