DE GUSTING: 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 GUSTING
Largest movements
- Tangible fixed assets -€15,992
down €15,992 (-7.0%), from €227,727 to €211,735
of which Land and buildings: -€12,494
- Cash +€10,943
up €10,943 (+62.8%), from €17,432 to €28,375
mainly Depreciation (+€20,163) and Net result for the year (+€4,664)
- Stocks and contracts +€7,400
up €7,400 (+545.0%), from €1,358 to €8,758
- Receivables within one year -€2,721
down €2,721 (-98.1%), from €2,774 to €53
of which Trade receivables: -€2,774
- Debts after one year -€10,174
down €10,174 (-7.4%), from €136,982 to €126,808
- Profit (loss) carried forward +€4,664
up €4,664 (+24.0%), from -€19,460 to -€14,795
- Other debts +€2,895
up €2,895 (+11.8%), from €24,512 to €27,408
- Gross operating margin +€25,305
up €25,305 (+417.4%), from €6,063 to €31,368
- Depreciation +€1,696
up €1,696 (+9.2%), from €18,467 to €20,163
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 | €250,658 | €248,921 | -€1,737 | -0.7% |
| Fixed assets | 21/28 | €228,227 | €211,735 | -€16,492 | -7.2% |
| Tangible fixed assets | 22/27 | €227,727 | €211,735 | -€15,992 | -7.0% |
| Land and buildings | 22 | €211,850 | €199,356 | -€12,494 | -5.9% |
| Plant, machinery and equipment | 23 | €6,548 | €7,042 | +€494 | +7.5% |
| Furniture and vehicles | 24 | €9,329 | €5,338 | -€3,992 | -42.8% |
| Financial fixed assets | 28 | €500 | - | -€500 | |
| Current assets | 29/58 | €22,431 | €37,186 | +€14,755 | +65.8% |
| Stocks and contracts in progress | 3 | €1,358 | €8,758 | +€7,400 | +545.0% |
| Stocks | 30/36 | €1,358 | €8,758 | +€7,400 | +545.0% |
| Amounts receivable within one year | 40/41 | €2,774 | €53 | -€2,721 | -98.1% |
| Trade receivables | 40 | €2,774 | - | -€2,774 | |
| Other amounts receivable | 41 | - | €53 | +€53 | |
| Cash at bank and in hand | 54/58 | €17,432 | €28,375 | +€10,943 | +62.8% |
| Deferred charges and accrued income | 490/1 | €867 | - | -€867 | |
| Total equity and liabilities | 10/49 | €250,658 | €248,921 | -€1,737 | -0.7% |
| Equity | 10/15 | €71,378 | €76,042 | +€4,664 | +6.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €72,238 | €72,238 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €70,378 | €70,378 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,460 | -€14,795 | +€4,664 | +24.0% |
| Amounts payable | 17/49 | €179,280 | €172,879 | -€6,401 | -3.6% |
| Amounts payable after more than one year | 17 | €136,982 | €126,808 | -€10,174 | -7.4% |
| Financial debts | 170/4 | €136,982 | €126,808 | -€10,174 | -7.4% |
| Amounts payable within one year | 42/48 | €42,298 | €46,071 | +€3,774 | +8.9% |
| Current portion of amounts payable after more than one year | 42 | €11,398 | €10,174 | -€1,224 | -10.7% |
| Trade debts | 44 | €5,737 | €8,023 | +€2,286 | +39.8% |
| Suppliers | 440/4 | €5,737 | €8,023 | +€2,286 | +39.8% |
| Taxes, remuneration and social security | 45 | €650 | €466 | -€184 | -28.3% |
| Taxes | 450/3 | €650 | €466 | -€184 | -28.3% |
| Other amounts payable | 47/48 | €24,512 | €27,408 | +€2,895 | +11.8% |
| Non-recurring operating income | 76A | €1,880 | - | -€1,880 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,467 | €20,163 | +€1,696 | +9.2% |
| Other operating charges | 640/8 | €2,679 | €2,801 | +€122 | +4.6% |
| Non-recurring operating charges | 66A | €600 | - | -€600 | |
| Gross operating margin | 9900 | €6,063 | €31,368 | +€25,305 | +417.4% |
| Operating profit (loss) | 9901 | -€15,684 | €8,403 | +€24,087 | |
| Financial income | 75/76B | - | €266 | +€266 | |
| Recurring financial income | 75 | - | €266 | +€266 | |
| Financial charges | 65/66B | €3,545 | €3,770 | +€225 | +6.4% |
| Recurring financial charges | 65 | €3,545 | €3,770 | +€225 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | -€19,229 | €4,899 | +€24,128 | |
| Income taxes | 67/77 | €231 | €235 | +€4 | +1.7% |
| Profit (loss) for the period | 9904 | -€19,460 | €4,664 | +€24,124 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,460 | €4,664 | +€24,124 |
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 8 October 2026 via checked.be.