D.E.S. TRANS: 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.
D.E.S. TRANS
Largest movements
- Tangible fixed assets +€38,159
up €38,159 (+89.6%), from €42,598 to €80,756
of which Furniture and vehicles: +€38,159
- Financial fixed assets -€35,000
down €35,000 (-71.0%), from €49,325 to €14,325
- Receivables within one year +€30,396
up €30,396 (+22.8%), from €133,566 to €163,962
of which Trade receivables: +€16,137
- Cash -€18,591
down €18,591 (-53.5%), from €34,769 to €16,177
mainly Trade debts (-€47,523) and Receivables within one year (-€30,396)
- Deferred charges and accrued income -€3,762
no longer reported in 2024 (was €3,762)
- Other debts +€78,937
up €78,937 (+706.5%), from €11,173 to €90,109
- Trade debts -€47,523
down €47,523 (-35.7%), from €133,286 to €85,763
- Profit (loss) carried forward -€22,285
down €22,285, from €15,380 to -€6,905
- Tax, wage and social debts +€16,354
up €16,354 (+59.3%), from €27,586 to €43,940
of which Taxes: +€15,360
- Debts after one year -€12,279
down €12,279 (-22.7%), from €54,132 to €41,853
of which Financial debts: -€12,279
- Gross operating margin +€93,544
up €93,544, from -€56,043 to €37,501
- Staff costs +€48,751
up €48,751 (+6845.2%), from €712 to €49,463
- Taxes +€3,757
new in 2024: €3,757
- Other operating charges -€2,899
down €2,899 (-30.1%), from €9,633 to €6,734
- Financial income +€914
up €914 (+9138900.0%), from €0 to €914
of which Financial income: +€914
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 | €264,020 | €275,220 | +€11,201 | +4.2% |
| Fixed assets | 21/28 | €91,923 | €95,081 | +€3,159 | +3.4% |
| Tangible fixed assets | 22/27 | €42,598 | €80,756 | +€38,159 | +89.6% |
| Furniture and vehicles | 24 | €9,099 | €47,258 | +€38,159 | +419.4% |
| Leasing and similar rights | 25 | €33,499 | €33,499 | = | 0.0% |
| Financial fixed assets | 28 | €49,325 | €14,325 | -€35,000 | -71.0% |
| Current assets | 29/58 | €172,097 | €180,139 | +€8,042 | +4.7% |
| Amounts receivable within one year | 40/41 | €133,566 | €163,962 | +€30,396 | +22.8% |
| Trade receivables | 40 | €35,149 | €51,286 | +€16,137 | +45.9% |
| Other amounts receivable | 41 | €98,417 | €112,676 | +€14,259 | +14.5% |
| Cash at bank and in hand | 54/58 | €34,769 | €16,177 | -€18,591 | -53.5% |
| Deferred charges and accrued income | 490/1 | €3,762 | - | -€3,762 | |
| Total equity and liabilities | 10/49 | €264,020 | €275,220 | +€11,201 | +4.2% |
| Equity | 10/15 | €35,840 | €13,555 | -€22,285 | -62.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €15,380 | -€6,905 | -€22,285 | |
| Amounts payable | 17/49 | €228,180 | €261,666 | +€33,486 | +14.7% |
| Amounts payable after more than one year | 17 | €54,132 | €41,853 | -€12,279 | -22.7% |
| Financial debts | 170/4 | €40,132 | €27,853 | -€12,279 | -30.6% |
| Other amounts payable | 178/9 | €14,000 | €14,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €174,048 | €219,813 | +€45,765 | +26.3% |
| Current portion of amounts payable after more than one year | 42 | €2,003 | - | -€2,003 | |
| Trade debts | 44 | €133,286 | €85,763 | -€47,523 | -35.7% |
| Suppliers | 440/4 | €133,286 | €85,763 | -€47,523 | -35.7% |
| Taxes, remuneration and social security | 45 | €27,586 | €43,940 | +€16,354 | +59.3% |
| Taxes | 450/3 | €27,586 | €42,947 | +€15,360 | +55.7% |
| Remuneration and social security | 454/9 | - | €994 | +€994 | |
| Other amounts payable | 47/48 | €11,173 | €90,109 | +€78,937 | +706.5% |
| Remuneration, social security and pensions | 62 | €712 | €49,463 | +€48,751 | +6845.2% |
| Other operating charges | 640/8 | €9,633 | €6,734 | -€2,899 | -30.1% |
| Gross operating margin | 9900 | -€56,043 | €37,501 | +€93,544 | |
| Operating profit (loss) | 9901 | -€66,388 | -€18,697 | +€47,692 | +71.8% |
| Financial income | 75/76B | €0 | €914 | +€914 | +9138900.0% |
| Recurring financial income | 75 | €0 | €914 | +€914 | +9138900.0% |
| Non-recurring financial income | 76B | €0 | €914 | +€914 | +9138900.0% |
| Financial charges | 65/66B | €973 | €745 | -€228 | -23.4% |
| Recurring financial charges | 65 | €973 | €745 | -€228 | -23.4% |
| Profit (loss) for the period before taxes | 9903 | -€67,361 | -€18,528 | +€48,833 | +72.5% |
| Income taxes | 67/77 | - | €3,757 | +€3,757 | |
| Profit (loss) for the period | 9904 | -€67,361 | -€22,285 | +€45,076 | +66.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€67,361 | -€22,285 | +€45,076 | +66.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.