De Loper: 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 Loper
Largest movements
- Cash +€14,435
up €14,435 (+1.2%), from €1.2m to €1.2m
mainly Debts within one year (+€59,825) and Depreciation (+€7,996)
- Debts within one year +€59,825
up €59,825 (+30.2%), from €197,966 to €257,791
of which Tax, wage and social debts: +€50,997
- Profit (loss) carried forward -€18,253
down €18,253 (-2.0%), from €931,206 to €912,953
- Gross operating margin -€208,231
down €208,231 (-14.4%), from €1.4m to €1.2m
- Staff costs +€159,994
up €159,994 (+14.7%), from €1.1m to €1.2m
- Purchases and services +€49,206
up €49,206 (+25.3%), from €194,735 to €243,941
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 | €1,209,172 | €1,250,744 | +€41,572 | +3.4% |
| Fixed assets | 21/28 | €12,571 | €21,255 | +€8,684 | +69.1% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €6,930 | €15,614 | +€8,684 | +125.3% |
| Furniture and vehicles | 24 | €6,930 | €15,614 | +€8,684 | +125.3% |
| Financial fixed assets | 28 | €5,641 | €5,641 | = | 0.0% |
| Current assets | 29/58 | €1,196,601 | €1,229,489 | +€32,888 | +2.7% |
| Amounts receivable within one year | 40/41 | €1,000 | €10,758 | +€9,758 | +975.8% |
| Trade receivables | 40 | €938 | €938 | = | 0.0% |
| Other amounts receivable | 41 | €62 | €9,820 | +€9,758 | +15738.7% |
| Cash at bank and in hand | 54/58 | €1,192,372 | €1,206,807 | +€14,435 | +1.2% |
| Deferred charges and accrued income | 490/1 | €3,229 | €11,924 | +€8,695 | +269.3% |
| Total equity and liabilities | 10/49 | €1,209,172 | €1,250,744 | +€41,572 | +3.4% |
| Equity | 10/15 | €1,011,206 | €992,953 | -€18,253 | -1.8% |
| Reserves | 13 | €80,000 | €80,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €931,206 | €912,953 | -€18,253 | -2.0% |
| Amounts payable | 17/49 | €197,966 | €257,791 | +€59,825 | +30.2% |
| Amounts payable within one year | 42/48 | €197,966 | €257,791 | +€59,825 | +30.2% |
| Trade debts | 44 | €72,180 | €84,773 | +€12,593 | +17.4% |
| Suppliers | 440/4 | €72,180 | €84,773 | +€12,593 | +17.4% |
| Taxes, remuneration and social security | 45 | €122,021 | €173,018 | +€50,997 | +41.8% |
| Remuneration and social security | 454/9 | €122,021 | €173,018 | +€50,997 | +41.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €194,735 | €243,941 | +€49,206 | +25.3% |
| Remuneration, social security and pensions | 62 | €1,088,901 | €1,248,895 | +€159,994 | +14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,865 | €7,996 | +€1,131 | +16.5% |
| Other operating charges | 640/8 | €543 | - | -€543 | |
| Gross operating margin | 9900 | €1,444,906 | €1,236,675 | -€208,231 | -14.4% |
| Operating profit (loss) | 9901 | €348,597 | -€20,216 | -€368,813 | |
| Financial income | 75/76B | €2,097 | €2,643 | +€546 | +26.0% |
| Recurring financial income | 75 | €2,097 | €2,643 | +€546 | +26.0% |
| Financial charges | 65/66B | - | €680 | +€680 | |
| Recurring financial charges | 65 | - | €680 | +€680 | |
| Profit (loss) for the period before taxes | 9903 | €350,694 | -€18,253 | -€368,947 | |
| Profit (loss) for the period | 9904 | €350,694 | -€18,253 | -€368,947 | |
| Profit (loss) for the period to be appropriated | 9905 | €350,694 | -€18,253 | -€368,947 |
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 4 October 2026 via checked.be.