DEKARO: 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.
DEKARO
Largest movements
- Tangible fixed assets -€109,949
down €109,949 (-48.3%), from €227,720 to €117,771
of which Plant, machinery and equipment: -€113,860
- Receivables within one year +€12,010
up €12,010 (+5.8%), from €206,377 to €218,387
of which Other amounts receivable: +€12,060
- Reserves -€57,801
down €57,801 (-49.0%), from €117,990 to €60,190
of which Tax-exempt reserves: -€57,801
- Provisions -€29,776
down €29,776 (-50.0%), from €59,552 to €29,776
- Profit (loss) carried forward -€13,058
down €13,058 (-2.6%), from -€507,059 to -€520,117
- Gross operating margin +€12,248
up €12,248 (+789.2%), from €1,552 to €13,800
- Depreciation +€301
up €301 (+0.3%), from €113,860 to €114,161
- Other operating charges +€220
up €220, from €0 to €220
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.
Cash bridge derived
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 | €443,533 | €345,520 | -€98,013 | -22.1% |
| Fixed assets | 21/28 | €227,720 | €117,771 | -€109,949 | -48.3% |
| Tangible fixed assets | 22/27 | €227,720 | €117,771 | -€109,949 | -48.3% |
| Plant, machinery and equipment | 23 | €227,720 | €113,860 | -€113,860 | -50.0% |
| Other tangible fixed assets | 26 | - | €3,911 | +€3,911 | |
| Current assets | 29/58 | €215,813 | €227,749 | +€11,936 | +5.5% |
| Amounts receivable within one year | 40/41 | €206,377 | €218,387 | +€12,010 | +5.8% |
| Trade receivables | 40 | €33,938 | €33,888 | -€50 | -0.1% |
| Other amounts receivable | 41 | €172,440 | €184,500 | +€12,060 | +7.0% |
| Cash at bank and in hand | 54/58 | €9,436 | €9,362 | -€74 | -0.8% |
| Total equity and liabilities | 10/49 | €443,533 | €345,520 | -€98,013 | -22.1% |
| Equity | 10/15 | -€327,095 | -€397,954 | -€70,859 | -21.7% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €117,990 | €60,190 | -€57,801 | -49.0% |
| Non-distributable reserves | 130/1 | €2,389 | €2,389 | = | 0.0% |
| Legal reserve | 130 | €2,389 | €2,389 | = | 0.0% |
| Tax-exempt reserves | 132 | €115,601 | €57,801 | -€57,801 | -50.0% |
| Profit (loss) carried forward | 14 | -€507,059 | -€520,117 | -€13,058 | -2.6% |
| Provisions and deferred taxes | 16 | €59,552 | €29,776 | -€29,776 | -50.0% |
| Deferred taxes | 168 | €59,552 | €29,776 | -€29,776 | -50.0% |
| Amounts payable | 17/49 | €711,077 | €713,699 | +€2,622 | +0.4% |
| Amounts payable after more than one year | 17 | €704,400 | €704,400 | = | 0.0% |
| Financial debts | 170/4 | €704,400 | €704,400 | = | 0.0% |
| Amounts payable within one year | 42/48 | €6,677 | €9,299 | +€2,622 | +39.3% |
| Trade debts | 44 | €210 | €2,432 | +€2,222 | +1057.5% |
| Suppliers | 440/4 | €210 | €2,432 | +€2,222 | +1057.5% |
| Other amounts payable | 47/48 | €6,466 | €6,866 | +€400 | +6.2% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €113,860 | €114,161 | +€301 | +0.3% |
| Other operating charges | 640/8 | €0 | €220 | +€220 | |
| Gross operating margin | 9900 | €1,552 | €13,800 | +€12,248 | +789.2% |
| Operating profit (loss) | 9901 | -€112,308 | -€100,580 | +€11,728 | +10.4% |
| Financial income | 75/76B | €13 | €0 | -€13 | -100.0% |
| Recurring financial income | 75 | €13 | €0 | -€13 | -100.0% |
| Financial charges | 65/66B | €40 | €55 | +€15 | +38.5% |
| Recurring financial charges | 65 | €40 | €55 | +€15 | +38.5% |
| Profit (loss) for the period before taxes | 9903 | -€112,335 | -€100,635 | +€11,699 | +10.4% |
| Transfer from deferred taxes | 780 | €29,776 | €29,776 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€82,558 | -€70,859 | +€11,699 | +14.2% |
| Transfer from tax-exempt reserves | 789 | €57,801 | €57,801 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,758 | -€13,058 | +€11,699 | +47.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.