DE PESSEMIER: 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 PESSEMIER
Largest movements
- Receivables within one year +€18,986
up €18,986 (+156%), from €12,196 to €31,182
- Cash -€7,731
down €7,731 (-12.2%), from €63,532 to €55,801
mainly Receivables within one year (-€18,986) and Short-term financial debts (-€16,740)
- Deferred charges and accrued income +€7,118
up €7,118 (+50,843%), from €14 to €7,132
- Profit (loss) carried forward +€26,129
up €26,129 (+62.3%), from -€41,922 to -€15,793
- Short-term financial debts -€16,740
down €16,740 (-8.3%), from €200,783 to €184,043
- Accrued charges and deferred income +€8,580
new in 2024: €8,580
- Other debts -€4,854
down €4,854 (-61.8%), from €7,854 to €3,000
- Purchases and services -€12,171
down €12,171 (-17.2%), from €70,893 to €58,722
- Gross operating margin -€2,292
down €2,292 (-6.2%), from €36,687 to €34,395
- Other operating charges -€754
down €754 (-23.4%), from €3,225 to €2,471
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 | €308,848 | €323,109 | +€14,261 | +4.6% |
| Fixed assets | 21/28 | €46,553 | €43,714 | -€2,839 | -6.1% |
| Tangible fixed assets | 22/27 | €34,479 | €31,640 | -€2,839 | -8.2% |
| Land and buildings | 22 | €33,572 | €29,672 | -€3,900 | -11.6% |
| Plant, machinery and equipment | 23 | €907 | €1,968 | +€1,061 | +117% |
| Financial fixed assets | 28 | €12,074 | €12,074 | = | 0.0% |
| Current assets | 29/58 | €262,295 | €279,395 | +€17,100 | +6.5% |
| Stocks and contracts in progress | 3 | €1,742 | - | -€1,742 | |
| Stocks | 30/36 | €1,742 | - | -€1,742 | |
| Amounts receivable within one year | 40/41 | €12,196 | €31,182 | +€18,986 | +156% |
| Trade receivables | 40 | €12,196 | €31,182 | +€18,986 | +156% |
| Current investments | 50/53 | €184,811 | €185,280 | +€469 | +0.3% |
| Cash at bank and in hand | 54/58 | €63,532 | €55,801 | -€7,731 | -12.2% |
| Deferred charges and accrued income | 490/1 | €14 | €7,132 | +€7,118 | +50,843% |
| Total equity and liabilities | 10/49 | €308,848 | €323,109 | +€14,261 | +4.6% |
| Equity | 10/15 | €97,615 | €123,744 | +€26,129 | +26.8% |
| Contributions | 10/11 | €49,579 | €49,579 | = | 0.0% |
| Capital | 10 | €49,579 | €49,579 | = | 0.0% |
| Issued capital | 100 | €49,579 | €49,579 | = | 0.0% |
| Reserves | 13 | €89,958 | €89,958 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,958 | €4,958 | = | 0.0% |
| Legal reserve | 130 | €4,958 | €4,958 | = | 0.0% |
| Distributable reserves | 133 | €85,000 | €85,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,922 | -€15,793 | +€26,129 | +62.3% |
| Amounts payable | 17/49 | €211,233 | €199,365 | -€11,868 | -5.6% |
| Amounts payable within one year | 42/48 | €211,233 | €190,785 | -€20,448 | -9.7% |
| Financial debts | 43 | €200,783 | €184,043 | -€16,740 | -8.3% |
| Other loans | 439 | €200,783 | €184,043 | -€16,740 | -8.3% |
| Trade debts | 44 | €2,596 | €3,742 | +€1,146 | +44.1% |
| Suppliers | 440/4 | €2,596 | €3,742 | +€1,146 | +44.1% |
| Other amounts payable | 47/48 | €7,854 | €3,000 | -€4,854 | -61.8% |
| Accrued charges and deferred income | 492/3 | - | €8,580 | +€8,580 | |
| Goods, raw materials, services and sundry goods | 60/61 | €70,893 | €58,722 | -€12,171 | -17.2% |
| Remuneration, social security and pensions | 62 | €318 | €325 | +€7 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,157 | €4,914 | -€243 | -4.7% |
| Other operating charges | 640/8 | €3,225 | €2,471 | -€754 | -23.4% |
| Gross operating margin | 9900 | €36,687 | €34,395 | -€2,292 | -6.2% |
| Operating profit (loss) | 9901 | €27,987 | €26,685 | -€1,302 | -4.7% |
| Financial charges | 65/66B | €519 | €527 | +€8 | +1.5% |
| Recurring financial charges | 65 | €519 | €527 | +€8 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | €27,468 | €26,158 | -€1,310 | -4.8% |
| Income taxes | 67/77 | €30 | €29 | -€1 | -3.3% |
| Profit (loss) for the period | 9904 | €27,438 | €26,129 | -€1,309 | -4.8% |
| Profit (loss) for the period to be appropriated | 9905 | €27,438 | €26,129 | -€1,309 | -4.8% |
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 28 October 2026 via checked.be.