DE BLESER: 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.
DE BLESER
Largest movements
- Receivables within one year -€17,100
down €17,100 (-86.2%), from €19,839 to €2,739
of which Trade receivables: -€10,739
- Cash -€3,547
down €3,547 (-93.1%), from €3,812 to €264
mainly Net result for the year (-€23,480) and Tax, wage and social debts (-€1,149)
- Profit (loss) carried forward -€16,438
down €16,438 (-398.2%), from -€4,128 to -€20,566
- Reserves -€7,042
down €7,042 (-79.1%), from €8,901 to €1,859
of which Distributable reserves: -€7,042
- Trade debts +€2,509
up €2,509 (+739.3%), from €339 to €2,848
- Other debts +€1,350
new in 2024: €1,350
- Tax, wage and social debts -€1,149
no longer reported in 2024 (was €1,149)
- Other operating charges +€12,190
up €12,190 (+1441.5%), from €846 to €13,036
- Gross operating margin -€11,506
down €11,506, from €1,303 to -€10,204
- Financial income -€327
down €327 (-85.8%), from €382 to €54
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 | €24,853 | €4,089 | -€20,763 | -83.5% |
| Fixed assets | 21/28 | €900 | €900 | = | 0.0% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €23,953 | €3,189 | -€20,763 | -86.7% |
| Amounts receivable within one year | 40/41 | €19,839 | €2,739 | -€17,100 | -86.2% |
| Trade receivables | 40 | €12,637 | €1,898 | -€10,739 | -85.0% |
| Other amounts receivable | 41 | €7,202 | €841 | -€6,361 | -88.3% |
| Cash at bank and in hand | 54/58 | €3,812 | €264 | -€3,547 | -93.1% |
| Deferred charges and accrued income | 490/1 | €302 | €186 | -€116 | -38.5% |
| Total equity and liabilities | 10/49 | €24,853 | €4,089 | -€20,763 | -83.5% |
| Equity | 10/15 | €23,364 | -€115 | -€23,480 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €8,901 | €1,859 | -€7,042 | -79.1% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €7,042 | - | -€7,042 | |
| Profit (loss) carried forward | 14 | -€4,128 | -€20,566 | -€16,438 | -398.2% |
| Amounts payable | 17/49 | €1,488 | €4,205 | +€2,716 | +182.5% |
| Amounts payable within one year | 42/48 | €1,488 | €4,198 | +€2,710 | +182.1% |
| Trade debts | 44 | €339 | €2,848 | +€2,509 | +739.3% |
| Suppliers | 440/4 | €339 | €2,848 | +€2,509 | +739.3% |
| Taxes, remuneration and social security | 45 | €1,149 | - | -€1,149 | |
| Taxes | 450/3 | €1,149 | - | -€1,149 | |
| Other amounts payable | 47/48 | - | €1,350 | +€1,350 | |
| Accrued charges and deferred income | 492/3 | - | €6 | +€6 | |
| Other operating charges | 640/8 | €846 | €13,036 | +€12,190 | +1441.5% |
| Gross operating margin | 9900 | €1,303 | -€10,204 | -€11,506 | |
| Operating profit (loss) | 9901 | €457 | -€23,240 | -€23,696 | |
| Financial income | 75/76B | €382 | €54 | -€327 | -85.8% |
| Recurring financial income | 75 | €382 | €54 | -€327 | -85.8% |
| Financial charges | 65/66B | €240 | €294 | +€54 | +22.5% |
| Recurring financial charges | 65 | €240 | €294 | +€54 | +22.5% |
| Profit (loss) for the period before taxes | 9903 | €598 | -€23,480 | -€24,078 | |
| Profit (loss) for the period | 9904 | €598 | -€23,480 | -€24,078 | |
| Profit (loss) for the period to be appropriated | 9905 | €598 | -€23,480 | -€24,078 |
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 11 October 2026 via checked.be.