De Weirt: 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 Weirt
Largest movements
- Cash -€99,438
down €99,438 (-48.4%), from €205,281 to €105,844
mainly Receivables within one year (-€56,738) and Stocks and contracts (-€41,849)
- Receivables within one year +€56,738
up €56,738 (+24.2%), from €234,242 to €290,979
of which Trade receivables: +€51,738
- Tangible fixed assets -€51,691
down €51,691 (-7.0%), from €734,571 to €682,880
of which Land and buildings: -€61,416
- Stocks and contracts +€41,849
up €41,849 (+11.4%), from €368,150 to €409,999
- Debts after one year -€40,522
down €40,522 (-15.7%), from €258,198 to €217,675
- Trade debts -€24,222
down €24,222 (-12.7%), from €190,681 to €166,459
- Accrued charges and deferred income -€18,727
down €18,727 (-8.3%), from €224,405 to €205,679
- Gross operating margin +€76,729
up €76,729 (+11.5%), from €667,357 to €744,086
- Financial income -€28,735
down €28,735 (-99.8%), from €28,803 to €68
- Taxes +€21,720
up €21,720 (+180%), from €12,076 to €33,796
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 | €1,548,665 | €1,491,049 | -€57,616 | -3.7% |
| Fixed assets | 21/28 | €735,167 | €683,476 | -€51,691 | -7.0% |
| Tangible fixed assets | 22/27 | €734,571 | €682,880 | -€51,691 | -7.0% |
| Land and buildings | 22 | €713,559 | €652,143 | -€61,416 | -8.6% |
| Plant, machinery and equipment | 23 | €17,830 | €21,192 | +€3,362 | +18.9% |
| Furniture and vehicles | 24 | €3,182 | €9,546 | +€6,364 | +200% |
| Financial fixed assets | 28 | €595 | €595 | = | 0.0% |
| Current assets | 29/58 | €813,499 | €807,573 | -€5,925 | -0.7% |
| Stocks and contracts in progress | 3 | €368,150 | €409,999 | +€41,849 | +11.4% |
| Stocks | 30/36 | €368,150 | €409,999 | +€41,849 | +11.4% |
| Amounts receivable within one year | 40/41 | €234,242 | €290,979 | +€56,738 | +24.2% |
| Trade receivables | 40 | €232,879 | €284,617 | +€51,738 | +22.2% |
| Other amounts receivable | 41 | €1,363 | €6,363 | +€5,000 | +367% |
| Cash at bank and in hand | 54/58 | €205,281 | €105,844 | -€99,438 | -48.4% |
| Deferred charges and accrued income | 490/1 | €5,826 | €752 | -€5,075 | -87.1% |
| Total equity and liabilities | 10/49 | €1,548,665 | €1,491,049 | -€57,616 | -3.7% |
| Equity | 10/15 | €664,899 | €672,220 | +€7,320 | +1.1% |
| Contributions | 10/11 | €18,600 | €20,460 | +€1,860 | +10.0% |
| Reserves | 13 | €646,299 | €651,760 | +€5,460 | +0.8% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Tax-exempt reserves | 132 | €219,838 | €201,569 | -€18,269 | -8.3% |
| Distributable reserves | 133 | €424,602 | €450,191 | +€25,589 | +6.0% |
| Provisions and deferred taxes | 16 | €54,959 | €50,392 | -€4,567 | -8.3% |
| Deferred taxes | 168 | €54,959 | €50,392 | -€4,567 | -8.3% |
| Amounts payable | 17/49 | €828,807 | €768,437 | -€60,369 | -7.3% |
| Amounts payable after more than one year | 17 | €258,198 | €217,675 | -€40,522 | -15.7% |
| Financial debts | 170/4 | €258,198 | €217,675 | -€40,522 | -15.7% |
| Amounts payable within one year | 42/48 | €346,204 | €345,083 | -€1,121 | -0.3% |
| Current portion of amounts payable after more than one year | 42 | €46,066 | €49,480 | +€3,414 | +7.4% |
| Financial debts | 43 | €28,333 | €30,000 | +€1,667 | +5.9% |
| Credit institutions | 430/8 | €28,333 | €30,000 | +€1,667 | +5.9% |
| Trade debts | 44 | €190,681 | €166,459 | -€24,222 | -12.7% |
| Suppliers | 440/4 | €190,681 | €166,459 | -€24,222 | -12.7% |
| Taxes, remuneration and social security | 45 | €73,429 | €88,757 | +€15,328 | +20.9% |
| Taxes | 450/3 | €40,161 | €54,292 | +€14,131 | +35.2% |
| Remuneration and social security | 454/9 | €33,268 | €34,466 | +€1,198 | +3.6% |
| Other amounts payable | 47/48 | €7,695 | €10,387 | +€2,692 | +35.0% |
| Accrued charges and deferred income | 492/3 | €224,405 | €205,679 | -€18,727 | -8.3% |
| Non-recurring operating income | 76A | - | €8,000 | +€8,000 | |
| Remuneration, social security and pensions | 62 | €605,667 | €608,254 | +€2,587 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,381 | €69,047 | -€1,334 | -1.9% |
| Other operating charges | 640/8 | €13,357 | €19,433 | +€6,077 | +45.5% |
| Gross operating margin | 9900 | €667,357 | €744,086 | +€76,729 | +11.5% |
| Operating profit (loss) | 9901 | -€22,048 | €47,352 | +€69,399 | |
| Financial income | 75/76B | €28,803 | €68 | -€28,735 | -99.8% |
| Recurring financial income | 75 | €28,803 | €68 | -€28,735 | -99.8% |
| Financial charges | 65/66B | €11,036 | €10,870 | -€166 | -1.5% |
| Recurring financial charges | 65 | €11,036 | €10,870 | -€166 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,281 | €36,550 | +€40,830 | |
| Transfer from deferred taxes | 780 | €4,567 | €4,567 | = | 0.0% |
| Income taxes | 67/77 | €12,076 | €33,796 | +€21,720 | +180% |
| Profit (loss) for the period | 9904 | -€11,790 | €7,320 | +€19,110 | |
| Transfer from tax-exempt reserves | 789 | €18,269 | €18,269 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,479 | €25,589 | +€19,110 | +295% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.