DECROIX Alain: 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.
DECROIX Alain
Largest movements
- Cash -€342,474
down €342,474 (-81.4%), from €420,797 to €78,323
mainly Other debts (-€235,723) and Contributions, distributions and other (-€75,000)
- Receivables within one year +€15,460
up €15,460 (+11.4%), from €135,373 to €150,833
of which Other amounts receivable: +€29,095
- Other debts -€235,723
down €235,723 (-77.4%), from €304,390 to €68,667
- Profit (loss) carried forward -€47,920
down €47,920 (-57.0%), from €84,001 to €36,081
- Tax, wage and social debts -€40,648
down €40,648 (-73.1%), from €55,583 to €14,935
of which Taxes: -€40,461
- Gross operating margin -€95,234
down €95,234 (-55.5%), from €171,467 to €76,233
- Other operating charges -€66,183
down €66,183 (-98.6%), from €67,112 to €929
- Taxes -€17,251
down €17,251 (-71.5%), from €24,119 to €6,867
- Depreciation -€13,890
down €13,890 (-39.4%), from €35,270 to €21,379
- Staff costs +€2,376
up €2,376 (+13.3%), from €17,855 to €20,232
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 | €665,381 | €337,481 | -€327,900 | -49.3% |
| Fixed assets | 21/28 | €99,488 | €94,972 | -€4,516 | -4.5% |
| Intangible fixed assets | 21 | €88 | €11 | -€77 | -87.6% |
| Tangible fixed assets | 22/27 | €99,400 | €94,961 | -€4,439 | -4.5% |
| Land and buildings | 22 | €293 | €59 | -€235 | -80.0% |
| Plant, machinery and equipment | 23 | €2,570 | €5,446 | +€2,876 | +112% |
| Furniture and vehicles | 24 | €96,537 | €89,457 | -€7,080 | -7.3% |
| Current assets | 29/58 | €565,893 | €242,510 | -€323,384 | -57.1% |
| Stocks and contracts in progress | 3 | €5,223 | €8,814 | +€3,591 | +68.7% |
| Stocks | 30/36 | €5,223 | €8,814 | +€3,591 | +68.7% |
| Amounts receivable within one year | 40/41 | €135,373 | €150,833 | +€15,460 | +11.4% |
| Trade receivables | 40 | €131,691 | €118,056 | -€13,635 | -10.4% |
| Other amounts receivable | 41 | €3,683 | €32,778 | +€29,095 | +790% |
| Cash at bank and in hand | 54/58 | €420,797 | €78,323 | -€342,474 | -81.4% |
| Deferred charges and accrued income | 490/1 | €4,499 | €4,539 | +€40 | +0.9% |
| Total equity and liabilities | 10/49 | €665,381 | €337,481 | -€327,900 | -49.3% |
| Equity | 10/15 | €254,247 | €206,327 | -€47,920 | -18.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €151,646 | €151,646 | = | 0.0% |
| 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 | €149,786 | €149,786 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,001 | €36,081 | -€47,920 | -57.0% |
| Amounts payable | 17/49 | €411,135 | €131,154 | -€279,980 | -68.1% |
| Amounts payable after more than one year | 17 | €28,178 | €34,139 | +€5,961 | +21.2% |
| Financial debts | 170/4 | €28,178 | €34,139 | +€5,961 | +21.2% |
| Amounts payable within one year | 42/48 | €382,957 | €97,016 | -€285,941 | -74.7% |
| Current portion of amounts payable after more than one year | 42 | €13,751 | €10,421 | -€3,330 | -24.2% |
| Trade debts | 44 | €9,234 | €2,994 | -€6,240 | -67.6% |
| Suppliers | 440/4 | €9,234 | €2,994 | -€6,240 | -67.6% |
| Taxes, remuneration and social security | 45 | €55,583 | €14,935 | -€40,648 | -73.1% |
| Taxes | 450/3 | €54,211 | €13,750 | -€40,461 | -74.6% |
| Remuneration and social security | 454/9 | €1,371 | €1,185 | -€187 | -13.6% |
| Other amounts payable | 47/48 | €304,390 | €68,667 | -€235,723 | -77.4% |
| Remuneration, social security and pensions | 62 | €17,855 | €20,232 | +€2,376 | +13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,270 | €21,379 | -€13,890 | -39.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€165 | -€165 | |
| Other operating charges | 640/8 | €67,112 | €929 | -€66,183 | -98.6% |
| Non-recurring operating charges | 66A | €1,786 | €28 | -€1,758 | -98.4% |
| Gross operating margin | 9900 | €171,467 | €76,233 | -€95,234 | -55.5% |
| Operating profit (loss) | 9901 | €49,444 | €33,830 | -€15,614 | -31.6% |
| Financial income | 75/76B | €2,079 | €2,746 | +€666 | +32.0% |
| Recurring financial income | 75 | €2,079 | €2,746 | +€666 | +32.0% |
| Financial charges | 65/66B | €2,569 | €2,628 | +€59 | +2.3% |
| Recurring financial charges | 65 | €2,569 | €2,628 | +€59 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | €48,954 | €33,948 | -€15,007 | -30.7% |
| Income taxes | 67/77 | €24,119 | €6,867 | -€17,251 | -71.5% |
| Profit (loss) for the period | 9904 | €24,835 | €27,080 | +€2,245 | +9.0% |
| Profit (loss) for the period to be appropriated | 9905 | €24,835 | €27,080 | +€2,245 | +9.0% |
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 27 October 2026 via checked.be.