DBM61-Coating: 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.
DBM61-Coating
Largest movements
- Receivables within one year -€38,426
down €38,426 (-51.8%), from €74,199 to €35,773
of which Trade receivables: -€38,426
- Stocks and contracts +€23,991
up €23,991 (+24.3%), from €98,716 to €122,707
- Tangible fixed assets -€20,981
down €20,981 (-14.9%), from €140,800 to €119,819
of which Plant, machinery and equipment: -€17,820
- Tax, wage and social debts -€31,293
down €31,293 (-39.0%), from €80,254 to €48,961
of which Remuneration and social security: -€27,391
- Short-term financial debts +€21,008
up €21,008 (+91.9%), from €22,850 to €43,858
- Debts after one year -€18,172
down €18,172 (-20.2%), from €90,099 to €71,927
- Profit (loss) carried forward -€13,519
down €13,519 (-99.8%), from €13,542 to €23
- Trade debts +€8,126
up €8,126 (+9.6%), from €84,705 to €92,831
- Gross operating margin -€112,591
down €112,591 (-24.0%), from €468,771 to €356,180
- Staff costs -€19,631
down €19,631 (-5.9%), from €331,047 to €311,416
- Financial charges -€4,890
down €4,890 (-18.4%), from €26,526 to €21,636
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 | €327,384 | €292,633 | -€34,751 | -10.6% |
| Fixed assets | 21/28 | €141,056 | €119,819 | -€21,237 | -15.1% |
| Intangible fixed assets | 21 | €256 | €0 | -€256 | -100% |
| Tangible fixed assets | 22/27 | €140,800 | €119,819 | -€20,981 | -14.9% |
| Plant, machinery and equipment | 23 | €107,558 | €89,738 | -€17,820 | -16.6% |
| Furniture and vehicles | 24 | €7,653 | €12,182 | +€4,529 | +59.2% |
| Leasing and similar rights | 25 | €19,804 | €12,906 | -€6,897 | -34.8% |
| Other tangible fixed assets | 26 | €5,785 | €4,993 | -€792 | -13.7% |
| Current assets | 29/58 | €186,328 | €172,814 | -€13,514 | -7.3% |
| Stocks and contracts in progress | 3 | €98,716 | €122,707 | +€23,991 | +24.3% |
| Stocks | 30/36 | €98,716 | €122,707 | +€23,991 | +24.3% |
| Amounts receivable within one year | 40/41 | €74,199 | €35,773 | -€38,426 | -51.8% |
| Trade receivables | 40 | €74,199 | €35,773 | -€38,426 | -51.8% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €68 | €0 | -€68 | -100% |
| Deferred charges and accrued income | 490/1 | €13,345 | €14,334 | +€989 | +7.4% |
| Total equity and liabilities | 10/49 | €327,384 | €292,633 | -€34,751 | -10.6% |
| Equity | 10/15 | €14,542 | €1,023 | -€13,519 | -93.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,542 | €23 | -€13,519 | -99.8% |
| Amounts payable | 17/49 | €312,841 | €291,609 | -€21,232 | -6.8% |
| Amounts payable after more than one year | 17 | €90,099 | €71,927 | -€18,172 | -20.2% |
| Financial debts | 170/4 | €90,099 | €71,927 | -€18,172 | -20.2% |
| Amounts payable within one year | 42/48 | €222,743 | €219,683 | -€3,060 | -1.4% |
| Current portion of amounts payable after more than one year | 42 | €17,837 | €18,172 | +€335 | +1.9% |
| Financial debts | 43 | €22,850 | €43,858 | +€21,008 | +91.9% |
| Credit institutions | 430/8 | €22,850 | €43,858 | +€21,008 | +91.9% |
| Trade debts | 44 | €84,705 | €92,831 | +€8,126 | +9.6% |
| Suppliers | 440/4 | €84,705 | €92,831 | +€8,126 | +9.6% |
| Taxes, remuneration and social security | 45 | €80,254 | €48,961 | -€31,293 | -39.0% |
| Taxes | 450/3 | €21,339 | €17,437 | -€3,902 | -18.3% |
| Remuneration and social security | 454/9 | €58,915 | €31,524 | -€27,391 | -46.5% |
| Other amounts payable | 47/48 | €17,097 | €15,861 | -€1,236 | -7.2% |
| Remuneration, social security and pensions | 62 | €331,047 | €311,416 | -€19,631 | -5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,859 | €33,642 | +€1,783 | +5.6% |
| Other operating charges | 640/8 | €7,068 | €3,024 | -€4,043 | -57.2% |
| Gross operating margin | 9900 | €468,771 | €356,180 | -€112,591 | -24.0% |
| Operating profit (loss) | 9901 | €98,797 | €8,097 | -€90,700 | -91.8% |
| Financial income | 75/76B | €208 | €19 | -€189 | -90.7% |
| Recurring financial income | 75 | €208 | €19 | -€189 | -90.7% |
| Financial charges | 65/66B | €26,526 | €21,636 | -€4,890 | -18.4% |
| Recurring financial charges | 65 | €26,526 | €21,636 | -€4,890 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | €72,479 | -€13,519 | -€85,998 | |
| Profit (loss) for the period | 9904 | €72,479 | -€13,519 | -€85,998 | |
| Profit (loss) for the period to be appropriated | 9905 | €72,479 | -€13,519 | -€85,998 |
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 14 October 2026 via checked.be.