De Bever Deco: 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.
De Bever Deco
Largest movements
- Stocks and contracts -€16,140
down €16,140 (-11.5%), from €140,060 to €123,920
- Receivables within one year -€15,131
down €15,131 (-70.6%), from €21,425 to €6,294
- Cash -€13,172
down €13,172 (-68.5%), from €19,229 to €6,057
mainly Net result for the year (-€35,341) and Trade debts (-€8,475)
- Profit (loss) carried forward -€35,341
down €35,341 (-99.9%), from -€35,363 to -€70,704
- Trade debts -€8,475
down €8,475 (-7.6%), from €112,062 to €103,587
- Tax, wage and social debts -€3,418
down €3,418 (-13.5%), from €25,228 to €21,809
of which Taxes: -€3,218
- Other debts +€2,012
up €2,012 (+91.8%), from €2,192 to €4,204
- Gross operating margin -€17,808
down €17,808 (-38.6%), from €46,173 to €28,365
- Staff costs +€1,165
up €1,165 (+2.0%), from €59,522 to €60,686
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 | €185,435 | €141,280 | -€44,155 | -23.8% |
| Fixed assets | 21/28 | €3,173 | €2,493 | -€680 | -21.4% |
| Tangible fixed assets | 22/27 | €3,173 | €2,493 | -€680 | -21.4% |
| Plant, machinery and equipment | 23 | €3,173 | €2,493 | -€680 | -21.4% |
| Current assets | 29/58 | €182,262 | €138,787 | -€43,475 | -23.9% |
| Stocks and contracts in progress | 3 | €140,060 | €123,920 | -€16,140 | -11.5% |
| Stocks | 30/36 | €140,060 | €123,920 | -€16,140 | -11.5% |
| Amounts receivable within one year | 40/41 | €21,425 | €6,294 | -€15,131 | -70.6% |
| Trade receivables | 40 | €21,425 | €6,294 | -€15,131 | -70.6% |
| Cash at bank and in hand | 54/58 | €19,229 | €6,057 | -€13,172 | -68.5% |
| Deferred charges and accrued income | 490/1 | €1,548 | €2,516 | +€968 | +62.5% |
| Total equity and liabilities | 10/49 | €185,435 | €141,280 | -€44,155 | -23.8% |
| Equity | 10/15 | -€34,363 | -€69,704 | -€35,341 | -102.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,363 | -€70,704 | -€35,341 | -99.9% |
| Amounts payable | 17/49 | €219,797 | €210,983 | -€8,814 | -4.0% |
| Amounts payable within one year | 42/48 | €219,664 | €209,783 | -€9,881 | -4.5% |
| Financial debts | 43 | €80,183 | €80,183 | = | 0.0% |
| Other loans | 439 | €80,183 | €80,183 | = | 0.0% |
| Trade debts | 44 | €112,062 | €103,587 | -€8,475 | -7.6% |
| Suppliers | 440/4 | €112,062 | €103,587 | -€8,475 | -7.6% |
| Taxes, remuneration and social security | 45 | €25,228 | €21,809 | -€3,418 | -13.5% |
| Taxes | 450/3 | €10,847 | €7,629 | -€3,218 | -29.7% |
| Remuneration and social security | 454/9 | €14,381 | €14,181 | -€200 | -1.4% |
| Other amounts payable | 47/48 | €2,192 | €4,204 | +€2,012 | +91.8% |
| Accrued charges and deferred income | 492/3 | €133 | €1,200 | +€1,067 | +802.3% |
| Remuneration, social security and pensions | 62 | €59,522 | €60,686 | +€1,165 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €227 | €680 | +€453 | +199.2% |
| Other operating charges | 640/8 | €446 | €449 | +€3 | +0.6% |
| Non-recurring operating charges | 66A | - | €250 | +€250 | |
| Gross operating margin | 9900 | €46,173 | €28,365 | -€17,808 | -38.6% |
| Operating profit (loss) | 9901 | -€14,023 | -€33,701 | -€19,678 | -140.3% |
| Financial charges | 65/66B | €1,772 | €1,640 | -€132 | -7.5% |
| Recurring financial charges | 65 | €1,772 | €1,640 | -€132 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | -€15,795 | -€35,341 | -€19,546 | -123.8% |
| Profit (loss) for the period | 9904 | -€15,795 | -€35,341 | -€19,546 | -123.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,795 | -€35,341 | -€19,546 | -123.8% |
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 8 October 2026 via checked.be.