DE CABOOTER: 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 CABOOTER
Largest movements
- Receivables within one year +€3,300
up €3,300 (+112%), from €2,953 to €6,253
of which Trade receivables: +€2,676
- Deferred charges and accrued income -€1,547
no longer reported in 2024 (was €1,547)
- Tangible fixed assets -€536
down €536 (-23.0%), from €2,334 to €1,798
of which Plant, machinery and equipment: -€436
- Trade debts +€2,084
up €2,084 (+25.2%), from €8,266 to €10,350
- Profit (loss) carried forward -€1,285
down €1,285 (-2.3%), from -€56,280 to -€57,565
- Accrued charges and deferred income +€625
up €625 (+125%), from €500 to €1,125
- Other debts -€162
down €162 (-0.5%), from €32,365 to €32,203
- Gross operating margin -€959
down €959, from €210 to -€749
- Other operating charges -€516
no longer reported in 2024 (was €516)
- Depreciation -€41
down €41 (-7.2%), from €577 to €536
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 | €6,850 | €8,113 | +€1,263 | +18.4% |
| Fixed assets | 21/28 | €2,334 | €1,798 | -€536 | -23.0% |
| Tangible fixed assets | 22/27 | €2,334 | €1,798 | -€536 | -23.0% |
| Land and buildings | 22 | €503 | €402 | -€101 | -20.0% |
| Plant, machinery and equipment | 23 | €1,832 | €1,396 | -€436 | -23.8% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €4,516 | €6,315 | +€1,799 | +39.8% |
| Amounts receivable within one year | 40/41 | €2,953 | €6,253 | +€3,300 | +112% |
| Trade receivables | 40 | €1,948 | €4,624 | +€2,676 | +137% |
| Other amounts receivable | 41 | €1,005 | €1,629 | +€624 | +62.0% |
| Cash at bank and in hand | 54/58 | €16 | €62 | +€46 | +294% |
| Deferred charges and accrued income | 490/1 | €1,547 | - | -€1,547 | |
| Total equity and liabilities | 10/49 | €6,850 | €8,113 | +€1,263 | +18.4% |
| Equity | 10/15 | -€34,280 | -€35,565 | -€1,285 | -3.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,280 | -€57,565 | -€1,285 | -2.3% |
| Amounts payable | 17/49 | €41,131 | €43,678 | +€2,547 | +6.2% |
| Amounts payable within one year | 42/48 | €40,631 | €42,553 | +€1,922 | +4.7% |
| Trade debts | 44 | €8,266 | €10,350 | +€2,084 | +25.2% |
| Suppliers | 440/4 | €8,266 | €10,350 | +€2,084 | +25.2% |
| Other amounts payable | 47/48 | €32,365 | €32,203 | -€162 | -0.5% |
| Accrued charges and deferred income | 492/3 | €500 | €1,125 | +€625 | +125% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €577 | €536 | -€41 | -7.2% |
| Other operating charges | 640/8 | €516 | - | -€516 | |
| Gross operating margin | 9900 | €210 | -€749 | -€959 | |
| Operating profit (loss) | 9901 | -€883 | -€1,285 | -€402 | -45.5% |
| Profit (loss) for the period before taxes | 9903 | -€883 | -€1,285 | -€402 | -45.5% |
| Profit (loss) for the period | 9904 | -€883 | -€1,285 | -€402 | -45.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€883 | -€1,285 | -€402 | -45.5% |
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 19 October 2026 via checked.be.