DARTEVELLE JACQUES: what changed
What changed
DARTEVELLE JACQUES
NACE 47.530, Retail trade
filed annual accounts (NBB)
Net result for the year
-€52,370
2023 · -€27,331-€25,039
Equity
€338,533
2023 · €390,903-€52,370
Cash
€15,481
2023 · €12,232+€3,249
Balance sheet total
€1.6m
2023 · €1.7m-€87,528
Largest movements
Assets
- Tangible fixed assets -€34,093
down €34,093 (-8.1%), from €419,917 to €385,824
- Receivables within one year -€30,707
down €30,707 (-9.6%), from €318,352 to €287,645
of which Other amounts receivable: -€29,581
- Stocks and contracts -€24,830
down €24,830 (-7.8%), from €318,695 to €293,865
Equity and liabilities
- Debts after one year -€75,323
down €75,323 (-16.9%), from €445,928 to €370,605
- Profit (loss) carried forward -€52,370
down €52,370 (-111%), from -€47,047 to -€99,417
Income statement
- Turnover -€94,597
down €94,597 (-6.3%), from €1.5m to €1.4m
- Gross operating margin -€82,106
down €82,106 (-24.4%), from €336,949 to €254,843
- Purchases and services -€42,812
down €42,812 (-3.4%), from €1.3m to €1.2m
- Staff costs -€34,480
down €34,480 (-13.5%), from €256,309 to €221,829
- Taxes -€20,579
down €20,579 (-100.0%), from €20,581 to €2
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
-€27,331
Gross operating margin
-€82,106
Staff costs
+€34,480
Depreciation
+€1,627
Other operating charges
+€162
Other operating items
+€4,812
Financial income
-€651
Financial charges
-€3,942
Taxes
+€20,579
Result 2024
-€52,370
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€68,900
Investment
-€8,422
Financing
-€57,229
Cash 2023
€12,232
From operations (derived)
+€68,900
Net result for the year
-€52,370
Depreciation
+€42,515
Stocks and contracts
+€24,830
Receivables within one year
+€30,707
Deferred charges and accrued income
+€1,147
Trade debts
+€9,811
Tax, wage and social debts
+€3,764
Other debts
+€8,496
Investment (derived)
-€8,422
Investment in fixed assets (net)
-€8,422
Financing
-€57,229
Debts after one year
-€75,323
Current portion of long-term debt
+€4,322
Short-term financial debts
+€13,772
Cash 2024
€15,481
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,691,758 | €1,604,230 | -€87,528 | -5.2% |
| Fixed assets | 21/28 | €1,033,702 | €999,609 | -€34,093 | -3.3% |
| Tangible fixed assets | 22/27 | €419,917 | €385,824 | -€34,093 | -8.1% |
| Land and buildings | 22 | €300,933 | €285,265 | -€15,668 | -5.2% |
| Plant, machinery and equipment | 23 | €97,469 | €84,084 | -€13,385 | -13.7% |
| Furniture and vehicles | 24 | €21,515 | €16,475 | -€5,040 | -23.4% |
| Financial fixed assets | 28 | €613,785 | €613,785 | = | 0.0% |
| Current assets | 29/58 | €658,056 | €604,621 | -€53,435 | -8.1% |
| Stocks and contracts in progress | 3 | €318,695 | €293,865 | -€24,830 | -7.8% |
| Stocks | 30/36 | €318,695 | €293,865 | -€24,830 | -7.8% |
| Amounts receivable within one year | 40/41 | €318,352 | €287,645 | -€30,707 | -9.6% |
| Trade receivables | 40 | €252,060 | €250,934 | -€1,126 | -0.4% |
| Other amounts receivable | 41 | €66,292 | €36,711 | -€29,581 | -44.6% |
| Cash at bank and in hand | 54/58 | €12,232 | €15,481 | +€3,249 | +26.6% |
| Deferred charges and accrued income | 490/1 | €8,777 | €7,630 | -€1,147 | -13.1% |
| Total equity and liabilities | 10/49 | €1,691,758 | €1,604,230 | -€87,528 | -5.2% |
| Equity | 10/15 | €390,903 | €338,533 | -€52,370 | -13.4% |
| Contributions | 10/11 | €395,000 | €395,000 | = | 0.0% |
| Reserves | 13 | €42,950 | €42,950 | = | 0.0% |
| Non-distributable reserves | 130/1 | €39,500 | €39,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €39,500 | €39,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,450 | €3,450 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,047 | -€99,417 | -€52,370 | -111% |
| Amounts payable | 17/49 | €1,300,855 | €1,265,697 | -€35,158 | -2.7% |
| Amounts payable after more than one year | 17 | €445,928 | €370,605 | -€75,323 | -16.9% |
| Financial debts | 170/4 | €445,928 | €370,605 | -€75,323 | -16.9% |
| Amounts payable within one year | 42/48 | €854,927 | €895,092 | +€40,165 | +4.7% |
| Current portion of amounts payable after more than one year | 42 | €78,404 | €82,726 | +€4,322 | +5.5% |
| Financial debts | 43 | €174,841 | €188,613 | +€13,772 | +7.9% |
| Credit institutions | 430/8 | €174,841 | €188,613 | +€13,772 | +7.9% |
| Trade debts | 44 | €98,640 | €108,451 | +€9,811 | +9.9% |
| Suppliers | 440/4 | €98,640 | €108,451 | +€9,811 | +9.9% |
| Taxes, remuneration and social security | 45 | €86,413 | €90,177 | +€3,764 | +4.4% |
| Taxes | 450/3 | €59,438 | €59,274 | -€164 | -0.3% |
| Remuneration and social security | 454/9 | €26,975 | €30,903 | +€3,928 | +14.6% |
| Other amounts payable | 47/48 | €416,629 | €425,125 | +€8,496 | +2.0% |
| Turnover | 70 | €1,503,652 | €1,409,055 | -€94,597 | -6.3% |
| Non-recurring operating income | 76A | €17,269 | €6,820 | -€10,449 | -60.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,263,659 | €1,220,847 | -€42,812 | -3.4% |
| Remuneration, social security and pensions | 62 | €256,309 | €221,829 | -€34,480 | -13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,142 | €42,515 | -€1,627 | -3.7% |
| Other operating charges | 640/8 | €18,229 | €18,067 | -€162 | -0.9% |
| Non-recurring operating charges | 66A | €4,812 | - | -€4,812 | |
| Gross operating margin | 9900 | €336,949 | €254,843 | -€82,106 | -24.4% |
| Operating profit (loss) | 9901 | €13,457 | -€27,568 | -€41,025 | |
| Financial income | 75/76B | €1,967 | €1,316 | -€651 | -33.1% |
| Recurring financial income | 75 | €1,967 | €1,316 | -€651 | -33.1% |
| Financial charges | 65/66B | €22,174 | €26,116 | +€3,942 | +17.8% |
| Recurring financial charges | 65 | €22,174 | €26,116 | +€3,942 | +17.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,750 | -€52,368 | -€45,618 | -676% |
| Income taxes | 67/77 | €20,581 | €2 | -€20,579 | -100.0% |
| Profit (loss) for the period | 9904 | -€27,331 | -€52,370 | -€25,039 | -91.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,331 | -€52,370 | -€25,039 | -91.6% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.