DE VUYST CONCEPTS: 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 VUYST CONCEPTS
Largest movements
- Financial fixed assets -€591,081
no longer reported in 2024 (was €591,081)
- Current investments +€195,000
new in 2024: €195,000
- Cash +€33,101
up €33,101 (+889%), from €3,721 to €36,822
mainly Investment in fixed assets (net) (+€585,238) and Receivables within one year (+€12,003)
- Receivables within one year -€12,003
down €12,003 (-91.3%), from €13,150 to €1,147
of which Trade receivables: -€13,150
- Profit (loss) carried forward -€301,216
new in 2024: -€301,216
- Debts after one year -€36,458
no longer reported in 2024 (was €36,458)
- Other debts -€32,389
down €32,389 (-7.7%), from €421,977 to €389,588
- Financial charges +€466,995
up €466,995 (+22,775%), from €2,051 to €469,045
of which Non-recurring financial charges: +€468,626
- Financial income +€192,772
up €192,772 (+3,671,854%), from €5 to €192,778
of which Non-recurring financial income: +€189,824
- Gross operating margin -€47,537
down €47,537, from €34,562 to -€12,975
- Taxes -€8,883
down €8,883 (-95.4%), from €9,315 to €432
- Depreciation +€2,115
up €2,115 (+30.5%), from €6,940 to €9,056
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 | €616,966 | €238,770 | -€378,195 | -61.3% |
| Fixed assets | 21/28 | €600,094 | €5,800 | -€594,294 | -99.0% |
| Tangible fixed assets | 22/27 | €9,013 | €5,800 | -€3,213 | -35.6% |
| Furniture and vehicles | 24 | €9,013 | €5,800 | -€3,213 | -35.6% |
| Financial fixed assets | 28 | €591,081 | - | -€591,081 | |
| Current assets | 29/58 | €16,871 | €232,970 | +€216,098 | +1,281% |
| Amounts receivable within one year | 40/41 | €13,150 | €1,147 | -€12,003 | -91.3% |
| Trade receivables | 40 | €13,150 | - | -€13,150 | |
| Other amounts receivable | 41 | - | €1,147 | +€1,147 | |
| Current investments | 50/53 | - | €195,000 | +€195,000 | |
| Cash at bank and in hand | 54/58 | €3,721 | €36,822 | +€33,101 | +889% |
| Total equity and liabilities | 10/49 | €616,966 | €238,770 | -€378,195 | -61.3% |
| Equity | 10/15 | €133,000 | -€168,216 | -€301,216 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €114,400 | €114,400 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €112,540 | €114,400 | +€1,860 | +1.7% |
| Profit (loss) carried forward | 14 | - | -€301,216 | -€301,216 | |
| Amounts payable | 17/49 | €483,966 | €406,986 | -€76,980 | -15.9% |
| Amounts payable after more than one year | 17 | €36,458 | - | -€36,458 | |
| Other amounts payable | 178/9 | €36,458 | - | -€36,458 | |
| Amounts payable within one year | 42/48 | €446,208 | €405,686 | -€40,521 | -9.1% |
| Current portion of amounts payable after more than one year | 42 | €2,441 | - | -€2,441 | |
| Trade debts | 44 | €6,065 | €5,547 | -€518 | -8.5% |
| Suppliers | 440/4 | €6,065 | €5,547 | -€518 | -8.5% |
| Taxes, remuneration and social security | 45 | €15,725 | €10,551 | -€5,174 | -32.9% |
| Taxes | 450/3 | €15,725 | €10,551 | -€5,174 | -32.9% |
| Other amounts payable | 47/48 | €421,977 | €389,588 | -€32,389 | -7.7% |
| Accrued charges and deferred income | 492/3 | €1,300 | €1,300 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,940 | €9,056 | +€2,115 | +30.5% |
| Other operating charges | 640/8 | €2,774 | €2,485 | -€289 | -10.4% |
| Gross operating margin | 9900 | €34,562 | -€12,975 | -€47,537 | |
| Operating profit (loss) | 9901 | €24,847 | -€24,516 | -€49,363 | |
| Financial income | 75/76B | €5 | €192,778 | +€192,772 | +3,671,854% |
| Recurring financial income | 75 | €5 | €2,953 | +€2,948 | +56,156% |
| Non-recurring financial income | 76B | - | €189,824 | +€189,824 | |
| Financial charges | 65/66B | €2,051 | €469,045 | +€466,995 | +22,775% |
| Recurring financial charges | 65 | €2,051 | €420 | -€1,631 | -79.5% |
| Non-recurring financial charges | 66B | - | €468,626 | +€468,626 | |
| Profit (loss) for the period before taxes | 9903 | €22,802 | -€300,784 | -€323,586 | |
| Income taxes | 67/77 | €9,315 | €432 | -€8,883 | -95.4% |
| Profit (loss) for the period | 9904 | €13,487 | -€301,216 | -€314,703 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,487 | -€301,216 | -€314,703 |
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 18 October 2026 via checked.be.