DE MEYST-LIGNEL: 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 MEYST-LIGNEL
Largest movements
- Current assets +€1,972
up €1,972 (+2.3%), from €84,781 to €86,754
of which Receivables within one year: +€62,559
- Debts within one year +€29,196
up €29,196 (+878.8%), from €3,322 to €32,518
of which Tax, wage and social debts: +€29,861
- Equity -€27,224
down €27,224 (-33.4%), from €81,459 to €54,236
of which Profit (loss) carried forward: -€28,839
- Taxes +€28,832
up €28,832 (+16793.2%), from €172 to €29,004
- Financial income +€3,340
new in 2023: €3,340
- Other operating charges +€1,059
new in 2023: €1,059
- Gross operating margin -€579
down €579 (-47.5%), from -€1,221 to -€1,800
- Financial charges +€316
new in 2023: €316
From the 2020 result to the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2020 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €84,781 | €86,754 | +€1,972 | +2.3% |
| Current assets | 29/58 | €84,781 | €86,754 | +€1,972 | +2.3% |
| Amounts receivable after more than one year | 29 | - | €23,200 | +€23,200 | |
| Other amounts receivable | 291 | - | €23,200 | +€23,200 | |
| Amounts receivable within one year | 40/41 | - | €62,559 | +€62,559 | |
| Other amounts receivable | 41 | - | €62,559 | +€62,559 | |
| Cash at bank and in hand | 54/58 | €731 | €415 | -€317 | -43.3% |
| Deferred charges and accrued income | 490/1 | - | €580 | +€580 | |
| Total equity and liabilities | 10/49 | €84,781 | €86,754 | +€1,972 | +2.3% |
| Equity | 10/15 | €81,459 | €54,236 | -€27,224 | -33.4% |
| Contributions | 10/11 | - | €6,200 | +€6,200 | |
| Reserves | 13 | €1,860 | €3,476 | +€1,616 | +86.9% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | - | €1,616 | +€1,616 | |
| Profit (loss) carried forward | 14 | €73,399 | €44,560 | -€28,839 | -39.3% |
| Amounts payable | 17/49 | €3,322 | €32,518 | +€29,196 | +878.8% |
| Amounts payable within one year | 42/48 | €3,322 | €32,518 | +€29,196 | +878.8% |
| Trade debts | 44 | €950 | €2,657 | +€1,707 | +179.7% |
| Suppliers | 440/4 | - | €2,657 | +€2,657 | |
| Taxes, remuneration and social security | 45 | - | €29,861 | +€29,861 | |
| Taxes | 450/3 | - | €29,861 | +€29,861 | |
| Other operating charges | 640/8 | - | €1,059 | +€1,059 | |
| Gross operating margin | 9900 | -€1,221 | -€1,800 | -€579 | -47.5% |
| Operating profit (loss) | 9901 | -€1,221 | -€2,859 | -€1,639 | -134.3% |
| Financial income | 75/76B | - | €3,340 | +€3,340 | |
| Recurring financial income | 75 | €2,050 | €3,340 | +€1,290 | +62.9% |
| Financial charges | 65/66B | - | €316 | +€316 | |
| Recurring financial charges | 65 | €186 | €316 | +€130 | +69.7% |
| Profit (loss) for the period before taxes | 9903 | €643 | €165 | -€479 | -74.4% |
| Income taxes | 67/77 | €172 | €29,004 | +€28,832 | +16793.2% |
| Profit (loss) for the period | 9904 | €472 | -€28,839 | -€29,311 | |
| Profit (loss) for the period to be appropriated | 9905 | €472 | -€28,839 | -€29,311 |
Source: filed annual accounts (NBB), financial years ended 31 December 2020 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.