Châssis Deckers: 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.
Châssis Deckers
Largest movements
- Cash +€82,173
up €82,173 (+116.3%), from €70,635 to €152,808
mainly Receivables within one year (+€57,058) and Net result for the year (+€24,586)
- Receivables within one year -€57,058
down €57,058 (-16.8%), from €338,797 to €281,738
of which Trade receivables: -€68,395
- Tangible fixed assets -€8,542
down €8,542 (-49.3%), from €17,327 to €8,786
of which Furniture and vehicles: -€8,274
- Profit (loss) carried forward +€24,586
up €24,586 (+34.8%), from €70,621 to €95,208
- Tax, wage and social debts -€18,928
down €18,928 (-67.5%), from €28,042 to €9,114
of which Remuneration and social security: -€18,836
- Advances received +€10,460
new in 2024: €10,460
- Accrued charges and deferred income -€5,738
down €5,738 (-32.8%), from €17,498 to €11,760
- Other operating charges -€17,973
down €17,973 (-96.2%), from €18,676 to €703
- Gross operating margin -€12,557
down €12,557 (-17.4%), from €72,271 to €59,714
- Staff costs +€1,885
up €1,885 (+8.7%), from €21,645 to €23,530
- Financial income -€1,089
down €1,089 (-64.0%), from €1,702 to €612
of which Non-recurring financial income: -€1,698
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.
Cash bridge derived
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 | €520,920 | €535,393 | +€14,473 | +2.8% |
| Fixed assets | 21/28 | €17,401 | €8,786 | -€8,615 | -49.5% |
| Tangible fixed assets | 22/27 | €17,327 | €8,786 | -€8,542 | -49.3% |
| Plant, machinery and equipment | 23 | €544 | €427 | -€116 | -21.4% |
| Furniture and vehicles | 24 | €16,331 | €8,057 | -€8,274 | -50.7% |
| Other tangible fixed assets | 26 | €453 | €302 | -€151 | -33.3% |
| Financial fixed assets | 28 | €73 | €0 | -€73 | -100.0% |
| Current assets | 29/58 | €503,519 | €526,607 | +€23,088 | +4.6% |
| Stocks and contracts in progress | 3 | €68,486 | €68,486 | = | 0.0% |
| Stocks | 30/36 | €68,486 | €68,486 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €338,797 | €281,738 | -€57,058 | -16.8% |
| Trade receivables | 40 | €324,865 | €256,470 | -€68,395 | -21.1% |
| Other amounts receivable | 41 | €13,932 | €25,268 | +€11,336 | +81.4% |
| Cash at bank and in hand | 54/58 | €70,635 | €152,808 | +€82,173 | +116.3% |
| Deferred charges and accrued income | 490/1 | €25,601 | €23,575 | -€2,027 | -7.9% |
| Total equity and liabilities | 10/49 | €520,920 | €535,393 | +€14,473 | +2.8% |
| Equity | 10/15 | €199,082 | €223,668 | +€24,586 | +12.3% |
| Contributions | 10/11 | €25,047 | €25,047 | = | 0.0% |
| Reserves | 13 | €103,414 | €103,414 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,505 | €2,505 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,505 | €2,505 | = | 0.0% |
| Distributable reserves | 133 | €100,909 | €100,909 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,621 | €95,208 | +€24,586 | +34.8% |
| Amounts payable | 17/49 | €321,838 | €311,725 | -€10,113 | -3.1% |
| Amounts payable within one year | 42/48 | €304,339 | €299,965 | -€4,375 | -1.4% |
| Financial debts | 43 | €0 | €0 | = | |
| Credit institutions | 430/8 | €0 | €0 | = | |
| Trade debts | 44 | €21,924 | €21,031 | -€893 | -4.1% |
| Suppliers | 440/4 | €21,924 | €21,031 | -€893 | -4.1% |
| Advances received on contracts in progress | 46 | - | €10,460 | +€10,460 | |
| Taxes, remuneration and social security | 45 | €28,042 | €9,114 | -€18,928 | -67.5% |
| Taxes | 450/3 | €5,091 | €4,998 | -€93 | -1.8% |
| Remuneration and social security | 454/9 | €22,951 | €4,116 | -€18,836 | -82.1% |
| Other amounts payable | 47/48 | €254,373 | €259,360 | +€4,987 | +2.0% |
| Accrued charges and deferred income | 492/3 | €17,498 | €11,760 | -€5,738 | -32.8% |
| Remuneration, social security and pensions | 62 | €21,645 | €23,530 | +€1,885 | +8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,464 | €8,542 | +€78 | +0.9% |
| Other operating charges | 640/8 | €18,676 | €703 | -€17,973 | -96.2% |
| Gross operating margin | 9900 | €72,271 | €59,714 | -€12,557 | -17.4% |
| Operating profit (loss) | 9901 | €23,485 | €26,939 | +€3,454 | +14.7% |
| Financial income | 75/76B | €1,702 | €612 | -€1,089 | -64.0% |
| Recurring financial income | 75 | €4 | €612 | +€609 | +16814.6% |
| Non-recurring financial income | 76B | €1,698 | - | -€1,698 | |
| Financial charges | 65/66B | €2,247 | €2,510 | +€263 | +11.7% |
| Recurring financial charges | 65 | €2,247 | €2,510 | +€263 | +11.7% |
| Profit (loss) for the period before taxes | 9903 | €22,940 | €25,041 | +€2,101 | +9.2% |
| Income taxes | 67/77 | €123 | €455 | +€332 | +269.5% |
| Profit (loss) for the period | 9904 | €22,817 | €24,586 | +€1,769 | +7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €22,817 | €24,586 | +€1,769 | +7.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.