DE BOCK Berlare: 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 BOCK Berlare
Largest movements
- Tangible fixed assets -€30,230
down €30,230 (-4.3%), from €706,763 to €676,534
of which Land and buildings: -€24,639
- Cash +€23,402
up €23,402 (+467%), from €5,015 to €28,417
mainly Trade debts (+€68,277) and Depreciation (+€30,230)
- Receivables within one year +€10,668
up €10,668 (+83.7%), from €12,745 to €23,413
of which Trade receivables: +€7,818
- Trade debts +€68,277
up €68,277 (+261%), from €26,114 to €94,391
- Debts after one year -€55,371
down €55,371 (-26.3%), from €210,347 to €154,976
- Reserves +€24,354
up €24,354 (+11.0%), from €221,626 to €245,979
- Short-term financial debts -€17,423
down €17,423 (-10.4%), from €167,423 to €150,000
- Other debts -€17,139
down €17,139 (-20.8%), from €82,280 to €65,141
- Staff costs -€16,287
down €16,287 (-89.1%), from €18,286 to €1,999
- Gross operating margin +€13,323
up €13,323 (+16.1%), from €82,521 to €95,844
- Taxes +€8,651
up €8,651 (+195%), from €4,430 to €13,081
- Other operating charges +€2,694
up €2,694 (+61.6%), from €4,376 to €7,070
- Financial charges +€2,360
up €2,360 (+14.1%), from €16,750 to €19,110
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 | €817,934 | €816,268 | -€1,666 | -0.2% |
| Fixed assets | 21/28 | €706,958 | €676,729 | -€30,230 | -4.3% |
| Tangible fixed assets | 22/27 | €706,763 | €676,534 | -€30,230 | -4.3% |
| Land and buildings | 22 | €694,065 | €669,426 | -€24,639 | -3.5% |
| Plant, machinery and equipment | 23 | €2,426 | €1,654 | -€772 | -31.8% |
| Furniture and vehicles | 24 | €806 | €307 | -€499 | -61.9% |
| Leasing and similar rights | 25 | €9,466 | €5,146 | -€4,320 | -45.6% |
| Financial fixed assets | 28 | €195 | €195 | = | 0.0% |
| Current assets | 29/58 | €110,975 | €139,539 | +€28,564 | +25.7% |
| Stocks and contracts in progress | 3 | €90,675 | €84,246 | -€6,430 | -7.1% |
| Stocks | 30/36 | €90,675 | €84,246 | -€6,430 | -7.1% |
| Amounts receivable within one year | 40/41 | €12,745 | €23,413 | +€10,668 | +83.7% |
| Trade receivables | 40 | €11,668 | €19,486 | +€7,818 | +67.0% |
| Other amounts receivable | 41 | €1,077 | €3,928 | +€2,851 | +265% |
| Cash at bank and in hand | 54/58 | €5,015 | €28,417 | +€23,402 | +467% |
| Deferred charges and accrued income | 490/1 | €2,540 | €3,463 | +€923 | +36.4% |
| Total equity and liabilities | 10/49 | €817,934 | €816,268 | -€1,666 | -0.2% |
| Equity | 10/15 | €243,966 | €268,320 | +€24,354 | +10.0% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €221,626 | €245,979 | +€24,354 | +11.0% |
| Distributable reserves | 133 | €221,626 | €245,979 | +€24,354 | +11.0% |
| Profit (loss) carried forward | 14 | €1,880 | €1,880 | = | 0.0% |
| Amounts payable | 17/49 | €573,968 | €547,948 | -€26,020 | -4.5% |
| Amounts payable after more than one year | 17 | €210,347 | €154,976 | -€55,371 | -26.3% |
| Financial debts | 170/4 | €210,347 | €154,976 | -€55,371 | -26.3% |
| Amounts payable within one year | 42/48 | €345,924 | €383,780 | +€37,856 | +10.9% |
| Current portion of amounts payable after more than one year | 42 | €54,273 | €55,371 | +€1,098 | +2.0% |
| Financial debts | 43 | €167,423 | €150,000 | -€17,423 | -10.4% |
| Credit institutions | 430/8 | €167,423 | €150,000 | -€17,423 | -10.4% |
| Trade debts | 44 | €26,114 | €94,391 | +€68,277 | +261% |
| Suppliers | 440/4 | €26,114 | €94,391 | +€68,277 | +261% |
| Taxes, remuneration and social security | 45 | €15,835 | €18,877 | +€3,042 | +19.2% |
| Taxes | 450/3 | €11,015 | €18,877 | +€7,861 | +71.4% |
| Remuneration and social security | 454/9 | €4,819 | €0 | -€4,819 | -100% |
| Other amounts payable | 47/48 | €82,280 | €65,141 | -€17,139 | -20.8% |
| Accrued charges and deferred income | 492/3 | €17,697 | €9,192 | -€8,505 | -48.1% |
| Remuneration, social security and pensions | 62 | €18,286 | €1,999 | -€16,287 | -89.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,230 | €30,230 | -€0 | 0.0% |
| Other operating charges | 640/8 | €4,376 | €7,070 | +€2,694 | +61.6% |
| Gross operating margin | 9900 | €82,521 | €95,844 | +€13,323 | +16.1% |
| Operating profit (loss) | 9901 | €29,630 | €56,545 | +€26,915 | +90.8% |
| Financial income | 75/76B | €26 | €0 | -€26 | -100.0% |
| Recurring financial income | 75 | €26 | €0 | -€26 | -100.0% |
| Financial charges | 65/66B | €16,750 | €19,110 | +€2,360 | +14.1% |
| Recurring financial charges | 65 | €16,750 | €19,110 | +€2,360 | +14.1% |
| Profit (loss) for the period before taxes | 9903 | €12,906 | €37,435 | +€24,529 | +190% |
| Income taxes | 67/77 | €4,430 | €13,081 | +€8,651 | +195% |
| Profit (loss) for the period | 9904 | €8,476 | €24,354 | +€15,878 | +187% |
| Profit (loss) for the period to be appropriated | 9905 | €8,476 | €24,354 | +€15,878 | +187% |
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 24 October 2026 via checked.be.