DEKO & CO: 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.
DEKO & CO
Largest movements
- Receivables within one year -€116,163
down €116,163 (-81.7%), from €142,196 to €26,033
of which Trade receivables: -€106,452
- Cash -€47,614
down €47,614 (-73.1%), from €65,124 to €17,510
mainly Other debts (-€97,482) and Contributions, distributions and other (-€86,000)
- Tangible fixed assets +€7,933
up €7,933 (+2.0%), from €393,415 to €401,349
of which Furniture and vehicles: +€27,862
- Other debts -€97,482
down €97,482 (-57.1%), from €170,582 to €73,100
- Debts after one year -€28,364
down €28,364 (-9.4%), from €302,634 to €274,269
- Tax, wage and social debts -€24,355
down €24,355 (-48.6%), from €50,152 to €25,797
- Trade debts -€19,256
down €19,256 (-61.5%), from €31,317 to €12,061
- Accrued charges and deferred income +€13,649
new in 2024: €13,649
- Gross operating margin -€139,049
down €139,049 (-48.4%), from €287,029 to €147,980
- Taxes -€39,088
down €39,088 (-62.4%), from €62,602 to €23,515
- Depreciation +€13,208
up €13,208 (+83.0%), from €15,917 to €29,125
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 | €606,060 | €450,269 | -€155,791 | -25.7% |
| Fixed assets | 21/28 | €393,506 | €401,440 | +€7,933 | +2.0% |
| Tangible fixed assets | 22/27 | €393,415 | €401,349 | +€7,933 | +2.0% |
| Land and buildings | 22 | €358,303 | €349,666 | -€8,636 | -2.4% |
| Plant, machinery and equipment | 23 | €30,465 | €19,173 | -€11,292 | -37.1% |
| Furniture and vehicles | 24 | €4,648 | €32,510 | +€27,862 | +599% |
| Financial fixed assets | 28 | €91 | €91 | = | 0.0% |
| Current assets | 29/58 | €212,554 | €48,829 | -€163,725 | -77.0% |
| Amounts receivable within one year | 40/41 | €142,196 | €26,033 | -€116,163 | -81.7% |
| Trade receivables | 40 | €131,952 | €25,500 | -€106,452 | -80.7% |
| Other amounts receivable | 41 | €10,243 | €533 | -€9,710 | -94.8% |
| Cash at bank and in hand | 54/58 | €65,124 | €17,510 | -€47,614 | -73.1% |
| Deferred charges and accrued income | 490/1 | €5,234 | €5,287 | +€52 | +1.0% |
| Total equity and liabilities | 10/49 | €606,060 | €450,269 | -€155,791 | -25.7% |
| Equity | 10/15 | €22,719 | €23,029 | +€310 | +1.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,119 | €4,429 | +€310 | +7.5% |
| 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 | €2,259 | €2,569 | +€310 | +13.7% |
| Amounts payable | 17/49 | €583,341 | €427,240 | -€156,101 | -26.8% |
| Amounts payable after more than one year | 17 | €302,634 | €274,269 | -€28,364 | -9.4% |
| Financial debts | 170/4 | €302,634 | €274,269 | -€28,364 | -9.4% |
| Amounts payable within one year | 42/48 | €280,708 | €139,322 | -€141,385 | -50.4% |
| Current portion of amounts payable after more than one year | 42 | €28,656 | €28,364 | -€292 | -1.0% |
| Trade debts | 44 | €31,317 | €12,061 | -€19,256 | -61.5% |
| Suppliers | 440/4 | €31,317 | €12,061 | -€19,256 | -61.5% |
| Taxes, remuneration and social security | 45 | €50,152 | €25,797 | -€24,355 | -48.6% |
| Taxes | 450/3 | €50,152 | €25,797 | -€24,355 | -48.6% |
| Other amounts payable | 47/48 | €170,582 | €73,100 | -€97,482 | -57.1% |
| Accrued charges and deferred income | 492/3 | - | €13,649 | +€13,649 | |
| Non-recurring operating income | 76A | €153 | - | -€153 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,917 | €29,125 | +€13,208 | +83.0% |
| Other operating charges | 640/8 | €3,333 | €3,297 | -€35 | -1.1% |
| Non-recurring operating charges | 66A | €1,024 | €12 | -€1,012 | -98.8% |
| Gross operating margin | 9900 | €287,029 | €147,980 | -€139,049 | -48.4% |
| Operating profit (loss) | 9901 | €266,756 | €115,546 | -€151,210 | -56.7% |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €6,538 | €5,728 | -€810 | -12.4% |
| Recurring financial charges | 65 | €6,538 | €5,728 | -€810 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €260,218 | €109,825 | -€150,393 | -57.8% |
| Income taxes | 67/77 | €62,602 | €23,515 | -€39,088 | -62.4% |
| Profit (loss) for the period | 9904 | €197,615 | €86,310 | -€111,305 | -56.3% |
| Profit (loss) for the period to be appropriated | 9905 | €197,615 | €86,310 | -€111,305 | -56.3% |
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 20 October 2026 via checked.be.