DE MOSTHOEVE: 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 MOSTHOEVE
Largest movements
- Cash -€39,519
no longer reported in 2024 (was €39,519)
mainly Provisions (-€287,912) and Net result for the year (-€98,702)
- Reserves -€863,735
down €863,735 (-93.8%), from €921,187 to €57,453
of which Tax-exempt reserves: -€863,735
- Profit (loss) carried forward +€765,032
up €765,032, from -€136,744 to €628,288
- Tax, wage and social debts +€371,316
new in 2024: €371,316
- Provisions -€287,912
no longer reported in 2024 (was €287,912)
- Other debts -€19,684
down €19,684 (-28.1%), from €69,998 to €50,313
- Taxes +€371,316
new in 2024: €371,316
- Other operating charges +€14,627
up €14,627 (+2180.1%), from €671 to €15,298
- Gross operating margin +€10,105
no longer reported in 2024 (was -€10,105)
- Financial charges -€339
no longer reported in 2024 (was €339)
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 | €1,268,585 | €1,229,066 | -€39,519 | -3.1% |
| Fixed assets | 21/28 | €27,200 | €27,200 | = | 0.0% |
| Tangible fixed assets | 22/27 | €27,200 | €27,200 | = | 0.0% |
| Land and buildings | 22 | €27,200 | €27,200 | = | 0.0% |
| Current assets | 29/58 | €1,241,385 | €1,201,866 | -€39,519 | -3.2% |
| Amounts receivable within one year | 40/41 | €1,866 | €1,866 | = | 0.0% |
| Other amounts receivable | 41 | €1,866 | €1,866 | = | 0.0% |
| Current investments | 50/53 | €1,200,000 | €1,200,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €39,519 | - | -€39,519 | |
| Total equity and liabilities | 10/49 | €1,268,585 | €1,229,066 | -€39,519 | -3.1% |
| Equity | 10/15 | €805,514 | €706,812 | -€98,702 | -12.3% |
| Contributions | 10/11 | €21,071 | €21,071 | = | 0.0% |
| Reserves | 13 | €921,187 | €57,453 | -€863,735 | -93.8% |
| Non-distributable reserves | 130/1 | €2,107 | €2,107 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,107 | €2,107 | = | 0.0% |
| Tax-exempt reserves | 132 | €863,735 | - | -€863,735 | |
| Distributable reserves | 133 | €55,345 | €55,345 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€136,744 | €628,288 | +€765,032 | |
| Provisions and deferred taxes | 16 | €287,912 | - | -€287,912 | |
| Deferred taxes | 168 | €287,912 | - | -€287,912 | |
| Amounts payable | 17/49 | €175,160 | €522,254 | +€347,094 | +198.2% |
| Amounts payable after more than one year | 17 | €100,000 | €100,000 | = | 0.0% |
| Financial debts | 170/4 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €69,998 | €421,629 | +€351,632 | +502.3% |
| Taxes, remuneration and social security | 45 | - | €371,316 | +€371,316 | |
| Taxes | 450/3 | - | €371,316 | +€371,316 | |
| Other amounts payable | 47/48 | €69,998 | €50,313 | -€19,684 | -28.1% |
| Accrued charges and deferred income | 492/3 | €5,163 | €625 | -€4,538 | -87.9% |
| Other operating charges | 640/8 | €671 | €15,298 | +€14,627 | +2180.1% |
| Gross operating margin | 9900 | -€10,105 | - | +€10,105 | |
| Operating profit (loss) | 9901 | -€10,776 | -€15,298 | -€4,521 | -42.0% |
| Financial charges | 65/66B | €339 | - | -€339 | |
| Recurring financial charges | 65 | €339 | - | -€339 | |
| Profit (loss) for the period before taxes | 9903 | -€11,115 | -€15,298 | -€4,182 | -37.6% |
| Transfer from deferred taxes | 780 | - | €287,912 | +€287,912 | |
| Income taxes | 67/77 | - | €371,316 | +€371,316 | |
| Profit (loss) for the period | 9904 | -€11,115 | -€98,702 | -€87,587 | -788.0% |
| Transfer from tax-exempt reserves | 789 | - | €863,735 | +€863,735 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,115 | €765,032 | +€776,148 |
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 10 October 2026 via checked.be.