DEA PLUS: what changed
Two fiscal 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.
What changed
DEA PLUS
NACE 46.431, Wholesale of electrical household appliances and audio-video equipment
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€355,915
2023 · -€599,398+€955,313
Equity
€1.2m
2023 · €867,376+€355,915
Cash
€2,235
2023 · €39,381-€37,146
Balance sheet total
€3.5m
2023 · €3.5m-€51,763
Largest movements
Assets
- Receivables within one year +€441,391
up €441,391 (+17.6%), from €2.5m to €2.9m
of which Trade receivables: +€452,747
- Tangible fixed assets -€325,031
down €325,031 (-64.4%), from €504,572 to €179,541
of which Land and buildings: -€198,004
- Stocks and contracts -€155,387
down €155,387 (-67.4%), from €230,412 to €75,025
- Financial fixed assets +€77,643
up €77,643 (+92.2%), from €84,169 to €161,812
- Intangible fixed assets -€53,233
down €53,233 (-37.0%), from €143,990 to €90,757
Equity and liabilities
- Trade debts -€388,672
down €388,672 (-57.4%), from €677,364 to €288,693
- Profit (loss) carried forward +€355,915
up €355,915 (+30.8%), from -€1.2m to -€799,337
- Other debts +€178,765
up €178,765 (+307.7%), from €58,102 to €236,867
- Debts after one year -€129,073
down €129,073 (-66.4%), from €194,523 to €65,450
- Tax, wage and social debts -€53,830
down €53,830 (-17.9%), from €301,380 to €247,549
of which Remuneration and social security: -€158,080
Income statement
- Turnover -€3.8m
down €3.8m (-64.1%), from €5.9m to €2.1m
- Goods and materials -€3.0m
down €3.0m (-69.2%), from €4.4m to €1.4m
of which Purchases: -€3.0m
- Other operating income +€1.2m
up €1.2m (+381.1%), from €322,381 to €1.6m
- Staff costs -€393,462
down €393,462 (-40.9%), from €961,730 to €568,269
- Services and other goods -€241,669
down €241,669 (-21.9%), from €1.1m to €862,173
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.
Result 2023
-€599,398
Turnover
-€3.8m
Other operating income
+€1.2m
Goods and materials
+€3.0m
Services and other goods
+€241,669
Staff costs
+€393,462
Depreciation
+€214,363
Write-downs
+€145,291
Other operating charges
-€14,145
Other operating items
-€544,808
Financial income
+€14,274
Financial charges
+€16,869
Taxes
+€1,242
Result 2024
€355,915
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.
From operations
-€32,413
Investment
+€141,680
Financing
-€146,414
Cash 2023
€39,381
From operations (derived)
-€32,413
Net result for the year
+€355,915
Depreciation
+€158,940
Stocks and contracts
+€155,387
Receivables within one year
-€441,391
Trade debts
-€388,672
Tax, wage and social debts
-€53,830
Other debts
+€178,765
Accrued charges and deferred income
+€2,474
Investment (derived)
+€141,680
Investment in fixed assets (net)
+€141,680
Financing
-€146,414
Debts after one year
-€129,073
Current portion of long-term debt
-€17,340
Cash 2024
€2,235
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,503,544 | €3,451,781 | -€51,763 | -1.5% |
| Fixed assets | 21/28 | €732,731 | €432,110 | -€300,621 | -41.0% |
| Intangible fixed assets | 21 | €143,990 | €90,757 | -€53,233 | -37.0% |
| Tangible fixed assets | 22/27 | €504,572 | €179,541 | -€325,031 | -64.4% |
| Land and buildings | 22 | €198,004 | €0 | -€198,004 | -100.0% |
| Plant, machinery and equipment | 23 | €90,328 | €9,900 | -€80,427 | -89.0% |
| Furniture and vehicles | 24 | €151,629 | €122,429 | -€29,200 | -19.3% |
| Leasing and similar rights | 25 | €64,612 | €47,212 | -€17,401 | -26.9% |
| Financial fixed assets | 28 | €84,169 | €161,812 | +€77,643 | +92.2% |
| Other financial fixed assets | 284/8 | €84,169 | €161,812 | +€77,643 | +92.2% |
| Amounts receivable and cash guarantees | 285/8 | €84,169 | €161,812 | +€77,643 | +92.2% |
| Current assets | 29/58 | €2,770,813 | €3,019,671 | +€248,858 | +9.0% |
| Stocks and contracts in progress | 3 | €230,412 | €75,025 | -€155,387 | -67.4% |
| Stocks | 30/36 | €230,412 | €75,025 | -€155,387 | -67.4% |
| Goods purchased for resale | 34 | €230,412 | €75,025 | -€155,387 | -67.4% |
| Amounts receivable within one year | 40/41 | €2,501,020 | €2,942,410 | +€441,391 | +17.6% |
| Trade receivables | 40 | €2,345,874 | €2,798,622 | +€452,747 | +19.3% |
| Other amounts receivable | 41 | €155,145 | €143,789 | -€11,356 | -7.3% |
| Cash at bank and in hand | 54/58 | €39,381 | €2,235 | -€37,146 | -94.3% |
| Total equity and liabilities | 10/49 | €3,503,544 | €3,451,781 | -€51,763 | -1.5% |
| Equity | 10/15 | €867,376 | €1,223,291 | +€355,915 | +41.0% |
| Contributions | 10/11 | €1,650,000 | €1,650,000 | = | 0.0% |
| Capital | 10 | €1,650,000 | €1,650,000 | = | 0.0% |
| Issued capital | 100 | €1,650,000 | €1,650,000 | = | 0.0% |
| Reserves | 13 | €372,627 | €372,627 | = | 0.0% |
| Non-distributable reserves | 130/1 | €17,153 | €17,153 | = | 0.0% |
| Legal reserve | 130 | €17,153 | €17,153 | = | 0.0% |
| Distributable reserves | 133 | €355,474 | €355,474 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,155,251 | -€799,337 | +€355,915 | +30.8% |
| Amounts payable | 17/49 | €2,636,168 | €2,228,491 | -€407,677 | -15.5% |
| Amounts payable after more than one year | 17 | €194,523 | €65,450 | -€129,073 | -66.4% |
| Financial debts | 170/4 | €194,523 | €65,450 | -€129,073 | -66.4% |
| Leasing and similar obligations | 172 | €12,455 | €4,884 | -€7,571 | -60.8% |
| Credit institutions | 173 | €132,069 | €60,566 | -€71,502 | -54.1% |
| Other loans | 174 | €50,000 | €0 | -€50,000 | -100.0% |
| Amounts payable within one year | 42/48 | €2,429,925 | €2,148,848 | -€281,078 | -11.6% |
| Current portion of amounts payable after more than one year | 42 | €93,080 | €75,739 | -€17,340 | -18.6% |
| Financial debts | 43 | €1,300,000 | €1,300,000 | = | 0.0% |
| Credit institutions | 430/8 | €1,300,000 | €1,300,000 | = | 0.0% |
| Trade debts | 44 | €677,364 | €288,693 | -€388,672 | -57.4% |
| Suppliers | 440/4 | €677,364 | €288,693 | -€388,672 | -57.4% |
| Taxes, remuneration and social security | 45 | €301,380 | €247,549 | -€53,830 | -17.9% |
| Taxes | 450/3 | €96,610 | €200,860 | +€104,250 | +107.9% |
| Remuneration and social security | 454/9 | €204,770 | €46,689 | -€158,080 | -77.2% |
| Other amounts payable | 47/48 | €58,102 | €236,867 | +€178,765 | +307.7% |
| Accrued charges and deferred income | 492/3 | €11,719 | €14,193 | +€2,474 | +21.1% |
| Operating income | 70/76A | €6,755,253 | €3,666,915 | -€3.1m | -45.7% |
| Turnover | 70 | €5,888,063 | €2,115,953 | -€3.8m | -64.1% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€486,729 | €0 | +€486,729 | |
| Other operating income | 74 | €322,381 | €1,550,962 | +€1.2m | +381.1% |
| Non-recurring operating income | 76A | €1,031,537 | €0 | -€1.0m | -100.0% |
| Operating charges | 60/66A | €7,221,523 | €3,210,258 | -€4.0m | -55.5% |
| Goods for resale, raw materials and consumables | 60 | €4,382,044 | €1,351,418 | -€3.0m | -69.2% |
| Purchases | 600/8 | €4,162,268 | €1,196,032 | -€3.0m | -71.3% |
| Change in stocks: decrease (increase) | 609 | €219,776 | €155,387 | -€64,390 | -29.3% |
| Services and other goods | 61 | €1,103,842 | €862,173 | -€241,669 | -21.9% |
| Remuneration, social security and pensions | 62 | €961,730 | €568,269 | -€393,462 | -40.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €373,303 | €158,940 | -€214,363 | -57.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €286,878 | €141,587 | -€145,291 | -50.6% |
| Other operating charges | 640/8 | €113,725 | €127,870 | +€14,145 | +12.4% |
| Operating profit (loss) | 9901 | -€466,270 | €456,657 | +€922,927 | |
| Financial income | 75/76B | €6,393 | €20,667 | +€14,274 | +223.3% |
| Recurring financial income | 75 | €6,393 | €14,667 | +€8,274 | +129.4% |
| Other financial income | 752/9 | €6,393 | €14,667 | +€8,274 | +129.4% |
| Non-recurring financial income | 76B | - | €6,000 | +€6,000 | |
| Financial charges | 65/66B | €138,279 | €121,409 | -€16,869 | -12.2% |
| Recurring financial charges | 65 | €138,279 | €121,409 | -€16,869 | -12.2% |
| Debt charges | 650 | €23,176 | €121,409 | +€98,233 | +423.9% |
| Other financial charges | 652/9 | €115,103 | €0 | -€115,103 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€598,156 | €355,915 | +€954,071 | |
| Income taxes | 67/77 | €1,242 | €0 | -€1,242 | -100.0% |
| Taxes | 670/3 | €1,242 | €0 | -€1,242 | -100.0% |
| Profit (loss) for the period | 9904 | -€599,398 | €355,915 | +€955,313 | |
| Profit (loss) for the period to be appropriated | 9905 | -€599,398 | €355,915 | +€955,313 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.