De Coster Management Services: 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 Coster Management Services
Largest movements
- Receivables within one year -€747
down €747 (-1.6%), from €45,727 to €44,980
- Tax, wage and social debts -€4,608
down €4,608 (-57.0%), from €8,082 to €3,474
- Profit (loss) carried forward +€3,790
up €3,790 (+2.6%), from -€146,682 to -€142,892
- Trade debts +€1,319
new in 2024: €1,319
- Other debts -€1,279
down €1,279 (-2.1%), from €59,674 to €58,395
- Financial charges -€176,317
down €176,317 (-98.1%), from €179,689 to €3,372
- Turnover +€10,600
new in 2024: €10,600
- Purchases and services +€2,086
new in 2024: €2,086
- Financial income -€1,190
down €1,190 (-61.0%), from €1,952 to €762
- Other operating charges -€947
down €947 (-65.2%), from €1,452 to €505
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 | €49,637 | €48,859 | -€778 | -1.6% |
| Fixed assets | 21/28 | €1,930 | €1,930 | = | 0.0% |
| Tangible fixed assets | 22/27 | - | €0 | = | |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | - | €0 | = | |
| Financial fixed assets | 28 | €1,930 | €1,930 | = | 0.0% |
| Current assets | 29/58 | €47,707 | €46,929 | -€778 | -1.6% |
| Amounts receivable within one year | 40/41 | €45,727 | €44,980 | -€747 | -1.6% |
| Other amounts receivable | 41 | €45,727 | €44,980 | -€747 | -1.6% |
| Cash at bank and in hand | 54/58 | €1,980 | €1,950 | -€31 | -1.5% |
| Total equity and liabilities | 10/49 | €49,637 | €48,859 | -€778 | -1.6% |
| Equity | 10/15 | -€18,119 | -€14,329 | +€3,790 | +20.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €109,963 | €109,963 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,909 | €8,909 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,909 | €8,909 | = | 0.0% |
| Distributable reserves | 133 | €101,054 | €101,054 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€146,682 | -€142,892 | +€3,790 | +2.6% |
| Amounts payable | 17/49 | €67,756 | €63,188 | -€4,568 | -6.7% |
| Amounts payable within one year | 42/48 | €67,756 | €63,188 | -€4,568 | -6.7% |
| Trade debts | 44 | - | €1,319 | +€1,319 | |
| Suppliers | 440/4 | - | €1,319 | +€1,319 | |
| Taxes, remuneration and social security | 45 | €8,082 | €3,474 | -€4,608 | -57.0% |
| Taxes | 450/3 | €8,082 | €3,474 | -€4,608 | -57.0% |
| Other amounts payable | 47/48 | €59,674 | €58,395 | -€1,279 | -2.1% |
| Turnover | 70 | - | €10,600 | +€10,600 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €2,086 | +€2,086 | |
| Other operating charges | 640/8 | €1,452 | €505 | -€947 | -65.2% |
| Gross operating margin | 9900 | €8,896 | €8,514 | -€382 | -4.3% |
| Operating profit (loss) | 9901 | €7,444 | €8,009 | +€565 | +7.6% |
| Financial income | 75/76B | €1,952 | €762 | -€1,190 | -61.0% |
| Recurring financial income | 75 | €1,952 | €762 | -€1,190 | -61.0% |
| Financial charges | 65/66B | €179,689 | €3,372 | -€176,317 | -98.1% |
| Recurring financial charges | 65 | €179,689 | €3,372 | -€176,317 | -98.1% |
| Profit (loss) for the period before taxes | 9903 | -€170,293 | €5,399 | +€175,692 | |
| Income taxes | 67/77 | €2,092 | €1,609 | -€483 | -23.1% |
| Profit (loss) for the period | 9904 | -€172,385 | €3,790 | +€176,175 | |
| Profit (loss) for the period to be appropriated | 9905 | -€172,385 | €3,790 | +€176,175 |
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 18 October 2026 via checked.be.