De Mets Accountancy: 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 Mets Accountancy
Largest movements
- Receivables within one year +€61,604
up €61,604 (+3,532%), from €1,744 to €63,348
of which Trade receivables: +€59,092
- Receivables after one year -€33,600
down €33,600 (-24.2%), from €139,000 to €105,400
- Reserves +€65,728
up €65,728 (+161%), from €40,738 to €106,466
- Trade debts -€25,976
down €25,976 (-41.5%), from €62,629 to €36,653
- Other debts -€17,000
down €17,000 (-74.2%), from €22,924 to €5,924
- Tax, wage and social debts +€7,083
up €7,083 (+58.5%), from €12,111 to €19,193
- Gross operating margin +€44,614
up €44,614 (+211%), from €21,113 to €65,728
- Taxes -€8,250
down €8,250 (-100%), from €8,250 to €0
- Other operating charges -€4,409
down €4,409 (-100%), from €4,409 to €0
- Financial income -€4,050
down €4,050 (-100%), from €4,050 to €0
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 | €148,821 | €178,655 | +€29,835 | +20.0% |
| Fixed assets | 21/28 | €3,747 | €3,747 | = | 0.0% |
| Tangible fixed assets | 22/27 | €3,747 | €3,747 | = | 0.0% |
| Plant, machinery and equipment | 23 | €3,747 | €3,747 | = | 0.0% |
| Current assets | 29/58 | €145,074 | €174,908 | +€29,835 | +20.6% |
| Amounts receivable after more than one year | 29 | €139,000 | €105,400 | -€33,600 | -24.2% |
| Trade receivables | 290 | €139,000 | €105,400 | -€33,600 | -24.2% |
| Amounts receivable within one year | 40/41 | €1,744 | €63,348 | +€61,604 | +3,532% |
| Trade receivables | 40 | €38 | €59,130 | +€59,092 | +157,453% |
| Other amounts receivable | 41 | €1,707 | €4,218 | +€2,512 | +147% |
| Current investments | 50/53 | €158 | €158 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €99 | €1,799 | +€1,700 | +1,714% |
| Deferred charges and accrued income | 490/1 | €4,073 | €4,203 | +€131 | +3.2% |
| Total equity and liabilities | 10/49 | €148,821 | €178,655 | +€29,835 | +20.0% |
| Equity | 10/15 | €42,738 | €108,466 | +€65,728 | +154% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €40,738 | €106,466 | +€65,728 | +161% |
| Distributable reserves | 133 | €40,738 | €106,466 | +€65,728 | +161% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €106,083 | €70,189 | -€35,893 | -33.8% |
| Amounts payable after more than one year | 17 | €8,419 | €8,419 | = | 0.0% |
| Financial debts | 170/4 | €8,419 | €8,419 | = | 0.0% |
| Amounts payable within one year | 42/48 | €97,664 | €61,770 | -€35,893 | -36.8% |
| Trade debts | 44 | €62,629 | €36,653 | -€25,976 | -41.5% |
| Suppliers | 440/4 | €62,629 | €36,653 | -€25,976 | -41.5% |
| Taxes, remuneration and social security | 45 | €12,111 | €19,193 | +€7,083 | +58.5% |
| Taxes | 450/3 | €12,111 | €19,193 | +€7,083 | +58.5% |
| Other amounts payable | 47/48 | €22,924 | €5,924 | -€17,000 | -74.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €4,409 | €0 | -€4,409 | -100% |
| Gross operating margin | 9900 | €21,113 | €65,728 | +€44,614 | +211% |
| Operating profit (loss) | 9901 | €16,704 | €65,728 | +€49,023 | +293% |
| Financial income | 75/76B | €4,050 | €0 | -€4,050 | -100% |
| Recurring financial income | 75 | €4,050 | €0 | -€4,050 | -100% |
| Financial charges | 65/66B | €343 | €0 | -€343 | -100% |
| Recurring financial charges | 65 | €343 | €0 | -€343 | -100% |
| Profit (loss) for the period before taxes | 9903 | €20,411 | €65,728 | +€45,317 | +222% |
| Income taxes | 67/77 | €8,250 | €0 | -€8,250 | -100% |
| Profit (loss) for the period | 9904 | €12,161 | €65,728 | +€53,567 | +440% |
| Profit (loss) for the period to be appropriated | 9905 | €12,161 | €65,728 | +€53,567 | +440% |
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 31 October 2026 via checked.be.