DEAB: 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.
DEAB
Largest movements
- Tangible fixed assets -€22,445
down €22,445 (-31.1%), from €72,260 to €49,815
- Receivables within one year +€3,586
up €3,586 (+23.6%), from €15,222 to €18,807
- Cash -€2,868
down €2,868 (-31.5%), from €9,116 to €6,247
mainly Debts after one year (-€13,633) and Net result for the year (-€4,820)
- Debts after one year -€13,633
down €13,633 (-23.3%), from €58,464 to €44,831
- Profit (loss) carried forward -€4,820
down €4,820 (-282.1%), from -€1,709 to -€6,529
- Trade debts -€3,510
down €3,510 (-29.2%), from €12,001 to €8,491
- Gross operating margin -€17,969
down €17,969 (-43.9%), from €40,913 to €22,944
- Taxes -€4,176
down €4,176 (-56.3%), from €7,416 to €3,240
- Depreciation +€2,281
up €2,281 (+11.3%), from €20,164 to €22,445
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €96,699 | €74,870 | -€21,830 | -22.6% |
| Fixed assets | 21/28 | €72,260 | €49,815 | -€22,445 | -31.1% |
| Tangible fixed assets | 22/27 | €72,260 | €49,815 | -€22,445 | -31.1% |
| Furniture and vehicles | 24 | €72,260 | €49,815 | -€22,445 | -31.1% |
| Current assets | 29/58 | €24,440 | €25,055 | +€615 | +2.5% |
| Amounts receivable within one year | 40/41 | €15,222 | €18,807 | +€3,586 | +23.6% |
| Trade receivables | 40 | €15,222 | €18,807 | +€3,586 | +23.6% |
| Cash at bank and in hand | 54/58 | €9,116 | €6,247 | -€2,868 | -31.5% |
| Deferred charges and accrued income | 490/1 | €102 | - | -€102 | |
| Total equity and liabilities | 10/49 | €96,699 | €74,870 | -€21,830 | -22.6% |
| Equity | 10/15 | €12,431 | €7,611 | -€4,820 | -38.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €7,940 | €7,940 | = | 0.0% |
| Distributable reserves | 133 | €7,940 | €7,940 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,709 | -€6,529 | -€4,820 | -282.1% |
| Amounts payable | 17/49 | €84,268 | €67,259 | -€17,010 | -20.2% |
| Amounts payable after more than one year | 17 | €58,464 | €44,831 | -€13,633 | -23.3% |
| Financial debts | 170/4 | €58,464 | €44,831 | -€13,633 | -23.3% |
| Amounts payable within one year | 42/48 | €25,804 | €22,428 | -€3,376 | -13.1% |
| Current portion of amounts payable after more than one year | 42 | €700 | - | -€700 | |
| Trade debts | 44 | €12,001 | €8,491 | -€3,510 | -29.2% |
| Suppliers | 440/4 | €12,001 | €8,491 | -€3,510 | -29.2% |
| Taxes, remuneration and social security | 45 | €12,265 | €13,041 | +€776 | +6.3% |
| Taxes | 450/3 | €12,265 | €13,041 | +€776 | +6.3% |
| Other amounts payable | 47/48 | €838 | €896 | +€58 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,164 | €22,445 | +€2,281 | +11.3% |
| Other operating charges | 640/8 | €1,176 | €918 | -€258 | -21.9% |
| Gross operating margin | 9900 | €40,913 | €22,944 | -€17,969 | -43.9% |
| Operating profit (loss) | 9901 | €19,574 | -€418 | -€19,992 | |
| Financial income | 75/76B | €0 | €96 | +€96 | +240250.0% |
| Recurring financial income | 75 | €0 | €96 | +€96 | +240250.0% |
| Financial charges | 65/66B | €1,466 | €1,259 | -€208 | -14.2% |
| Recurring financial charges | 65 | €1,466 | €1,259 | -€208 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | €18,108 | -€1,581 | -€19,689 | |
| Income taxes | 67/77 | €7,416 | €3,240 | -€4,176 | -56.3% |
| Profit (loss) for the period | 9904 | €10,692 | -€4,820 | -€15,512 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,692 | -€4,820 | -€15,512 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.