DECRIBO: 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.
DECRIBO
Largest movements
- Receivables within one year -€205,688
down €205,688 (-50.4%), from €408,404 to €202,715
of which Trade receivables: -€197,605
- Tangible fixed assets -€21,339
down €21,339 (-14.9%), from €143,218 to €121,879
of which Furniture and vehicles: -€11,158
- Deferred charges and accrued income +€19,687
up €19,687 (+1,317%), from €1,495 to €21,182
- Cash +€9,745
up €9,745 (+83.5%), from €11,667 to €21,412
mainly Receivables within one year (+€205,688) and Depreciation (+€35,024)
- Intangible fixed assets -€7,000
down €7,000 (-18.2%), from €38,500 to €31,500
- Tax, wage and social debts -€96,127
down €96,127 (-55.8%), from €172,342 to €76,215
of which Taxes: -€49,962
- Trade debts -€64,874
down €64,874 (-51.6%), from €125,632 to €60,758
- Current portion of long-term debt -€42,560
down €42,560 (-58.6%), from €72,642 to €30,081
- Reserves +€23,023
up €23,023 (+13.5%), from €170,091 to €193,114
- Debts after one year -€21,690
down €21,690 (-35.8%), from €60,603 to €38,913
- Financial charges -€103,518
down €103,518 (-78.3%), from €132,194 to €28,675
- Other operating charges -€70,839
down €70,839 (-90.1%), from €78,609 to €7,770
- Gross operating margin -€61,737
down €61,737 (-18.2%), from €340,034 to €278,297
- Staff costs -€38,606
down €38,606 (-17.7%), from €218,009 to €179,403
- Taxes +€8,189
up €8,189 (+319%), from €2,565 to €10,753
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 | €631,010 | €426,316 | -€204,694 | -32.4% |
| Fixed assets | 21/28 | €193,634 | €165,295 | -€28,339 | -14.6% |
| Intangible fixed assets | 21 | €38,500 | €31,500 | -€7,000 | -18.2% |
| Tangible fixed assets | 22/27 | €143,218 | €121,879 | -€21,339 | -14.9% |
| Plant, machinery and equipment | 23 | €33,471 | €26,081 | -€7,390 | -22.1% |
| Furniture and vehicles | 24 | €46,560 | €35,401 | -€11,158 | -24.0% |
| Other tangible fixed assets | 26 | €63,187 | €60,396 | -€2,791 | -4.4% |
| Financial fixed assets | 28 | €11,916 | €11,916 | = | 0.0% |
| Current assets | 29/58 | €437,376 | €261,021 | -€176,355 | -40.3% |
| Stocks and contracts in progress | 3 | €15,811 | €15,712 | -€98 | -0.6% |
| Stocks | 30/36 | €15,811 | €15,712 | -€98 | -0.6% |
| Amounts receivable within one year | 40/41 | €408,404 | €202,715 | -€205,688 | -50.4% |
| Trade receivables | 40 | €273,001 | €75,396 | -€197,605 | -72.4% |
| Other amounts receivable | 41 | €135,403 | €127,319 | -€8,083 | -6.0% |
| Cash at bank and in hand | 54/58 | €11,667 | €21,412 | +€9,745 | +83.5% |
| Deferred charges and accrued income | 490/1 | €1,495 | €21,182 | +€19,687 | +1,317% |
| Total equity and liabilities | 10/49 | €631,010 | €426,316 | -€204,694 | -32.4% |
| Equity | 10/15 | €180,091 | €203,114 | +€23,023 | +12.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €170,091 | €193,114 | +€23,023 | +13.5% |
| Distributable reserves | 133 | €170,091 | €193,114 | +€23,023 | +13.5% |
| Amounts payable | 17/49 | €450,919 | €223,202 | -€227,717 | -50.5% |
| Amounts payable after more than one year | 17 | €60,603 | €38,913 | -€21,690 | -35.8% |
| Financial debts | 170/4 | €60,603 | €38,913 | -€21,690 | -35.8% |
| Amounts payable within one year | 42/48 | €374,615 | €172,838 | -€201,777 | -53.9% |
| Current portion of amounts payable after more than one year | 42 | €72,642 | €30,081 | -€42,560 | -58.6% |
| Trade debts | 44 | €125,632 | €60,758 | -€64,874 | -51.6% |
| Suppliers | 440/4 | €125,632 | €60,758 | -€64,874 | -51.6% |
| Taxes, remuneration and social security | 45 | €172,342 | €76,215 | -€96,127 | -55.8% |
| Taxes | 450/3 | €108,394 | €58,431 | -€49,962 | -46.1% |
| Remuneration and social security | 454/9 | €63,948 | €17,784 | -€46,165 | -72.2% |
| Other amounts payable | 47/48 | €4,000 | €5,784 | +€1,784 | +44.6% |
| Accrued charges and deferred income | 492/3 | €15,700 | €11,450 | -€4,250 | -27.1% |
| Remuneration, social security and pensions | 62 | €218,009 | €179,403 | -€38,606 | -17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,870 | €35,024 | +€3,155 | +9.9% |
| Other operating charges | 640/8 | €78,609 | €7,770 | -€70,839 | -90.1% |
| Non-recurring operating charges | 66A | - | €1,338 | +€1,338 | |
| Gross operating margin | 9900 | €340,034 | €278,297 | -€61,737 | -18.2% |
| Operating profit (loss) | 9901 | €11,547 | €54,761 | +€43,214 | +374% |
| Financial income | 75/76B | €1,498 | €7,691 | +€6,193 | +413% |
| Recurring financial income | 75 | €1,498 | €7,691 | +€6,193 | +413% |
| Financial charges | 65/66B | €132,194 | €28,675 | -€103,518 | -78.3% |
| Recurring financial charges | 65 | €132,194 | €28,675 | -€103,518 | -78.3% |
| Profit (loss) for the period before taxes | 9903 | -€119,149 | €33,776 | +€152,925 | |
| Income taxes | 67/77 | €2,565 | €10,753 | +€8,189 | +319% |
| Profit (loss) for the period | 9904 | -€121,713 | €23,023 | +€144,736 | |
| Profit (loss) for the period to be appropriated | 9905 | -€121,713 | €23,023 | +€144,736 |
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 18 October 2026 via checked.be.