DE LON'S: 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 LON'S
Largest movements
- Tangible fixed assets -€4,826
down €4,826 (-22.6%), from €21,341 to €16,515
of which Furniture and vehicles: -€3,400
- Receivables within one year -€4,593
down €4,593 (-13.4%), from €34,186 to €29,592
of which Trade receivables: -€3,821
- Cash +€2,113
up €2,113 (+356%), from €593 to €2,706
mainly Tax, wage and social debts (+€20,948) and Depreciation (+€4,826)
- Tax, wage and social debts +€20,948
up €20,948 (+38.5%), from €54,356 to €75,304
of which Taxes: +€21,008
- Trade debts -€17,286
down €17,286 (-71.3%), from €24,232 to €6,946
- Debts after one year -€10,428
no longer reported in 2024 (was €10,428)
- Reserves +€2,732
up €2,732 (+33.3%), from €8,206 to €10,938
of which Distributable reserves: +€2,732
- Advances received -€2,714
no longer reported in 2024 (was €2,714)
- Gross operating margin +€29,866
up €29,866 (+167%), from €17,933 to €47,799
- Financial charges +€11,627
up €11,627 (+535%), from €2,171 to €13,798
- Other operating charges +€4,065
up €4,065 (+84.2%), from €4,828 to €8,893
- Staff costs -€3,208
down €3,208 (-16.9%), from €18,979 to €15,771
- Taxes +€3,128
new in 2024: €3,128
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 | €120,916 | €114,605 | -€6,311 | -5.2% |
| Fixed assets | 21/28 | €22,067 | €17,241 | -€4,826 | -21.9% |
| Tangible fixed assets | 22/27 | €21,341 | €16,515 | -€4,826 | -22.6% |
| Furniture and vehicles | 24 | €9,957 | €6,557 | -€3,400 | -34.1% |
| Other tangible fixed assets | 26 | €11,383 | €9,958 | -€1,426 | -12.5% |
| Financial fixed assets | 28 | €726 | €726 | = | 0.0% |
| Current assets | 29/58 | €98,849 | €97,364 | -€1,485 | -1.5% |
| Amounts receivable after more than one year | 29 | €62,000 | €62,000 | = | 0.0% |
| Other amounts receivable | 291 | €62,000 | €62,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €34,186 | €29,592 | -€4,593 | -13.4% |
| Trade receivables | 40 | €28,933 | €25,111 | -€3,821 | -13.2% |
| Other amounts receivable | 41 | €5,253 | €4,481 | -€772 | -14.7% |
| Cash at bank and in hand | 54/58 | €593 | €2,706 | +€2,113 | +356% |
| Deferred charges and accrued income | 490/1 | €2,071 | €3,066 | +€995 | +48.1% |
| Total equity and liabilities | 10/49 | €120,916 | €114,605 | -€6,311 | -5.2% |
| Equity | 10/15 | €17,567 | €20,299 | +€2,732 | +15.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €8,206 | €10,938 | +€2,732 | +33.3% |
| Non-distributable reserves | 130/1 | €868 | €868 | = | 0.0% |
| Reserves not available under the articles | 1311 | €868 | €868 | = | 0.0% |
| Distributable reserves | 133 | €7,338 | €10,070 | +€2,732 | +37.2% |
| Profit (loss) carried forward | 14 | -€9,231 | -€9,231 | = | 0.0% |
| Amounts payable | 17/49 | €103,349 | €94,306 | -€9,043 | -8.8% |
| Amounts payable after more than one year | 17 | €10,428 | - | -€10,428 | |
| Financial debts | 170/4 | €10,428 | - | -€10,428 | |
| Amounts payable within one year | 42/48 | €92,921 | €94,306 | +€1,385 | +1.5% |
| Current portion of amounts payable after more than one year | 42 | €11,619 | €12,056 | +€437 | +3.8% |
| Trade debts | 44 | €24,232 | €6,946 | -€17,286 | -71.3% |
| Suppliers | 440/4 | €24,232 | €6,946 | -€17,286 | -71.3% |
| Advances received on contracts in progress | 46 | €2,714 | - | -€2,714 | |
| Taxes, remuneration and social security | 45 | €54,356 | €75,304 | +€20,948 | +38.5% |
| Taxes | 450/3 | €54,244 | €75,251 | +€21,008 | +38.7% |
| Remuneration and social security | 454/9 | €112 | €53 | -€59 | -52.9% |
| Remuneration, social security and pensions | 62 | €18,979 | €15,771 | -€3,208 | -16.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,546 | €4,826 | +€2,280 | +89.5% |
| Other operating charges | 640/8 | €4,828 | €8,893 | +€4,065 | +84.2% |
| Gross operating margin | 9900 | €17,933 | €47,799 | +€29,866 | +167% |
| Operating profit (loss) | 9901 | -€8,419 | €18,309 | +€26,728 | |
| Financial income | 75/76B | €1,360 | €1,349 | -€11 | -0.8% |
| Recurring financial income | 75 | €1,360 | €1,349 | -€11 | -0.8% |
| Financial charges | 65/66B | €2,171 | €13,798 | +€11,627 | +535% |
| Recurring financial charges | 65 | €2,171 | €13,798 | +€11,627 | +535% |
| Profit (loss) for the period before taxes | 9903 | -€9,231 | €5,860 | +€15,091 | |
| Income taxes | 67/77 | - | €3,128 | +€3,128 | |
| Profit (loss) for the period | 9904 | -€9,231 | €2,732 | +€11,963 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,231 | €2,732 | +€11,963 |
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.