De Block E&A: 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 Block E&A
Largest movements
- Cash +€20,690
up €20,690 (+45.6%), from €45,343 to €66,032
mainly Net result for the year (+€22,261) and Receivables within one year (+€9,699)
- Receivables within one year -€9,699
down €9,699 (-41.2%), from €23,525 to €13,826
of which Trade receivables: -€9,933
- Tangible fixed assets -€1,265
down €1,265 (-42.3%), from €2,993 to €1,728
of which Furniture and vehicles: -€907
- Reserves +€10,497
up €10,497 (+24.7%), from €42,456 to €52,953
- Tax, wage and social debts -€3,227
down €3,227 (-28.6%), from €11,265 to €8,038
of which Taxes: -€3,227
- Other debts +€1,765
up €1,765 (+17.6%), from €10,000 to €11,765
- Trade debts +€1,073
up €1,073 (+571.4%), from €188 to €1,261
- Gross operating margin +€13,122
up €13,122 (+60.1%), from €21,815 to €34,937
- Financial charges +€1,985
up €1,985 (+94.2%), from €2,107 to €4,092
- Taxes +€1,610
up €1,610 (+35.2%), from €4,577 to €6,187
- Other operating charges -€1,500
down €1,500 (-57.0%), from €2,634 to €1,134
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 | €74,201 | €84,291 | +€10,090 | +13.6% |
| Fixed assets | 21/28 | €2,993 | €1,728 | -€1,265 | -42.3% |
| Tangible fixed assets | 22/27 | €2,993 | €1,728 | -€1,265 | -42.3% |
| Plant, machinery and equipment | 23 | €1,753 | €1,394 | -€358 | -20.4% |
| Furniture and vehicles | 24 | €1,240 | €334 | -€907 | -73.1% |
| Current assets | 29/58 | €71,209 | €82,564 | +€11,355 | +15.9% |
| Amounts receivable within one year | 40/41 | €23,525 | €13,826 | -€9,699 | -41.2% |
| Trade receivables | 40 | €23,024 | €13,091 | -€9,933 | -43.1% |
| Other amounts receivable | 41 | €502 | €736 | +€234 | +46.7% |
| Cash at bank and in hand | 54/58 | €45,343 | €66,032 | +€20,690 | +45.6% |
| Deferred charges and accrued income | 490/1 | €2,340 | €2,705 | +€364 | +15.6% |
| Total equity and liabilities | 10/49 | €74,201 | €84,291 | +€10,090 | +13.6% |
| Equity | 10/15 | €52,456 | €62,953 | +€10,497 | +20.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €42,456 | €52,953 | +€10,497 | +24.7% |
| Distributable reserves | 133 | €42,456 | €52,953 | +€10,497 | +24.7% |
| Amounts payable | 17/49 | €21,745 | €21,339 | -€406 | -1.9% |
| Amounts payable within one year | 42/48 | €21,453 | €21,064 | -€389 | -1.8% |
| Trade debts | 44 | €188 | €1,261 | +€1,073 | +571.4% |
| Suppliers | 440/4 | €188 | €1,261 | +€1,073 | +571.4% |
| Taxes, remuneration and social security | 45 | €11,265 | €8,038 | -€3,227 | -28.6% |
| Taxes | 450/3 | €9,040 | €5,813 | -€3,227 | -35.7% |
| Remuneration and social security | 454/9 | €2,225 | €2,225 | = | 0.0% |
| Other amounts payable | 47/48 | €10,000 | €11,765 | +€1,765 | +17.6% |
| Accrued charges and deferred income | 492/3 | €292 | €275 | -€17 | -5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,180 | €1,265 | +€85 | +7.2% |
| Other operating charges | 640/8 | €2,634 | €1,134 | -€1,500 | -57.0% |
| Gross operating margin | 9900 | €21,815 | €34,937 | +€13,122 | +60.1% |
| Operating profit (loss) | 9901 | €18,001 | €32,538 | +€14,537 | +80.8% |
| Financial income | 75/76B | €1 | €3 | +€2 | +168.7% |
| Recurring financial income | 75 | €1 | €3 | +€2 | +168.7% |
| Financial charges | 65/66B | €2,107 | €4,092 | +€1,985 | +94.2% |
| Recurring financial charges | 65 | €2,107 | €4,092 | +€1,985 | +94.2% |
| Profit (loss) for the period before taxes | 9903 | €15,895 | €28,449 | +€12,554 | +79.0% |
| Income taxes | 67/77 | €4,577 | €6,187 | +€1,610 | +35.2% |
| Profit (loss) for the period | 9904 | €11,317 | €22,261 | +€10,944 | +96.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,317 | €22,261 | +€10,944 | +96.7% |
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 28 September 2026 via checked.be.