De Laere - Verberck: what changed
De Laere - Verberck
Largest movements
- Tangible fixed assets -€18,049
down €18,049 (-44.0%), from €41,045 to €22,996
of which Leasing and similar rights: -€9,553
- Stocks and contracts -€2,517
down €2,517 (-24.1%), from €10,463 to €7,946
- Cash +€1,630
up €1,630 (+23.9%), from €6,814 to €8,444
mainly Depreciation (+€18,049) and Net result for the year (+€12,271)
- Deferred charges and accrued income -€1,050
down €1,050 (-24.6%), from €4,265 to €3,215
- Trade debts -€16,125
down €16,125 (-89.4%), from €18,040 to €1,915
- Profit (loss) carried forward +€12,271
up €12,271 (+4.9%), from -€250,563 to -€238,292
- Debts after one year -€9,723
down €9,723 (-44.5%), from €21,832 to €12,109
- Short-term financial debts -€3,992
no longer reported in 2024 (was €3,992)
- Other debts -€3,962
down €3,962 (-1.6%), from €253,590 to €249,628
- Staff costs -€13,467
down €13,467 (-38.5%), from €34,945 to €21,478
- Gross operating margin +€7,166
up €7,166 (+14.4%), from €49,924 to €57,090
- Depreciation -€5,429
down €5,429 (-23.1%), from €23,478 to €18,049
- Other operating charges +€741
up €741 (+39.6%), from €1,871 to €2,611
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €65,924 | €45,967 | -€19,957 | -30.3% |
| Fixed assets | 21/28 | €42,972 | €24,924 | -€18,049 | -42.0% |
| Tangible fixed assets | 22/27 | €41,045 | €22,996 | -€18,049 | -44.0% |
| Plant, machinery and equipment | 23 | €8,460 | €961 | -€7,500 | -88.6% |
| Furniture and vehicles | 24 | €1,701 | €705 | -€996 | -58.6% |
| Leasing and similar rights | 25 | €30,883 | €21,331 | -€9,553 | -30.9% |
| Financial fixed assets | 28 | €1,928 | €1,928 | = | 0.0% |
| Current assets | 29/58 | €22,952 | €21,044 | -€1,908 | -8.3% |
| Stocks and contracts in progress | 3 | €10,463 | €7,946 | -€2,517 | -24.1% |
| Stocks | 30/36 | €10,463 | €7,946 | -€2,517 | -24.1% |
| Amounts receivable within one year | 40/41 | €1,410 | €1,439 | +€29 | +2.1% |
| Trade receivables | 40 | €397 | €368 | -€29 | -7.3% |
| Other amounts receivable | 41 | €1,013 | €1,071 | +€58 | +5.7% |
| Cash at bank and in hand | 54/58 | €6,814 | €8,444 | +€1,630 | +23.9% |
| Deferred charges and accrued income | 490/1 | €4,265 | €3,215 | -€1,050 | -24.6% |
| Total equity and liabilities | 10/49 | €65,924 | €45,967 | -€19,957 | -30.3% |
| Equity | 10/15 | -€244,363 | -€232,092 | +€12,271 | +5.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€250,563 | -€238,292 | +€12,271 | +4.9% |
| Amounts payable | 17/49 | €310,287 | €278,060 | -€32,228 | -10.4% |
| Amounts payable after more than one year | 17 | €21,832 | €12,109 | -€9,723 | -44.5% |
| Financial debts | 170/4 | €21,832 | €12,109 | -€9,723 | -44.5% |
| Amounts payable within one year | 42/48 | €286,080 | €263,350 | -€22,730 | -7.9% |
| Current portion of amounts payable after more than one year | 42 | €9,156 | €9,723 | +€568 | +6.2% |
| Financial debts | 43 | €3,992 | - | -€3,992 | |
| Credit institutions | 430/8 | €3,992 | - | -€3,992 | |
| Trade debts | 44 | €18,040 | €1,915 | -€16,125 | -89.4% |
| Suppliers | 440/4 | €18,040 | €1,915 | -€16,125 | -89.4% |
| Advances received on contracts in progress | 46 | €29 | €29 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,273 | €2,055 | +€782 | +61.4% |
| Taxes | 450/3 | €684 | €1,610 | +€927 | +135% |
| Remuneration and social security | 454/9 | €589 | €444 | -€145 | -24.6% |
| Other amounts payable | 47/48 | €253,590 | €249,628 | -€3,962 | -1.6% |
| Accrued charges and deferred income | 492/3 | €2,376 | €2,601 | +€226 | +9.5% |
| Remuneration, social security and pensions | 62 | €34,945 | €21,478 | -€13,467 | -38.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,478 | €18,049 | -€5,429 | -23.1% |
| Other operating charges | 640/8 | €1,871 | €2,611 | +€741 | +39.6% |
| Gross operating margin | 9900 | €49,924 | €57,090 | +€7,166 | +14.4% |
| Operating profit (loss) | 9901 | -€10,370 | €14,951 | +€25,321 | |
| Financial charges | 65/66B | €2,626 | €2,681 | +€55 | +2.1% |
| Recurring financial charges | 65 | €2,626 | €2,681 | +€55 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | -€12,996 | €12,271 | +€25,266 | |
| Profit (loss) for the period | 9904 | -€12,996 | €12,271 | +€25,266 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,996 | €12,271 | +€25,266 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.