DEBOUDT H.: 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.
DEBOUDT H.
Largest movements
- Receivables within one year -€1,092
down €1,092 (-2.4%), from €46,276 to €45,184
of which Trade receivables: -€2,703
- Cash +€1,032
up €1,032 (+3.1%), from €33,706 to €34,738
mainly Trade debts (+€2,141) and Receivables within one year (+€1,092)
- Reserves -€2,623
down €2,623 (-3.6%), from €72,515 to €69,892
- Trade debts +€2,141
new in 2024: €2,141
- Gross operating margin -€1,105
down €1,105 (-2,376%), from -€47 to -€1,152
- Depreciation +€240
up €240 (+73.4%), from €327 to €567
- Other operating charges -€143
down €143 (-18.7%), from €767 to €624
- Taxes +€70
up €70 (+93.8%), from €75 to €145
- Financial charges -€54
down €54 (-28.7%), from €189 to €135
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 | €99,929 | €99,301 | -€628 | -0.6% |
| Fixed assets | 21/28 | €1,892 | €1,324 | -€567 | -30.0% |
| Tangible fixed assets | 22/27 | €1,892 | €1,324 | -€567 | -30.0% |
| Plant, machinery and equipment | 23 | €389 | €389 | = | 0.0% |
| Furniture and vehicles | 24 | €1,503 | €936 | -€567 | -37.7% |
| Current assets | 29/58 | €98,037 | €97,977 | -€61 | -0.1% |
| Stocks and contracts in progress | 3 | €18,055 | €18,055 | = | 0.0% |
| Stocks | 30/36 | €18,055 | €18,055 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €46,276 | €45,184 | -€1,092 | -2.4% |
| Trade receivables | 40 | €34,454 | €31,751 | -€2,703 | -7.8% |
| Other amounts receivable | 41 | €11,822 | €13,433 | +€1,611 | +13.6% |
| Cash at bank and in hand | 54/58 | €33,706 | €34,738 | +€1,032 | +3.1% |
| Total equity and liabilities | 10/49 | €99,929 | €99,301 | -€628 | -0.6% |
| Equity | 10/15 | €99,783 | €97,160 | -€2,623 | -2.6% |
| Contributions | 10/11 | €27,268 | €27,268 | = | 0.0% |
| Reserves | 13 | €72,515 | €69,892 | -€2,623 | -3.6% |
| Distributable reserves | 133 | €72,515 | €69,892 | -€2,623 | -3.6% |
| Amounts payable | 17/49 | €145 | €2,141 | +€1,995 | +1,373% |
| Amounts payable within one year | 42/48 | €145 | €2,141 | +€1,995 | +1,373% |
| Trade debts | 44 | - | €2,141 | +€2,141 | |
| Suppliers | 440/4 | - | €2,141 | +€2,141 | |
| Taxes, remuneration and social security | 45 | €145 | - | -€145 | |
| Taxes | 450/3 | €145 | - | -€145 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €327 | €567 | +€240 | +73.4% |
| Other operating charges | 640/8 | €767 | €624 | -€143 | -18.7% |
| Gross operating margin | 9900 | -€47 | -€1,152 | -€1,105 | -2,376% |
| Operating profit (loss) | 9901 | -€1,141 | -€2,343 | -€1,202 | -105% |
| Financial charges | 65/66B | €189 | €135 | -€54 | -28.7% |
| Recurring financial charges | 65 | €189 | €135 | -€54 | -28.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,330 | -€2,478 | -€1,148 | -86.3% |
| Income taxes | 67/77 | €75 | €145 | +€70 | +93.8% |
| Profit (loss) for the period | 9904 | -€1,405 | -€2,623 | -€1,218 | -86.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,405 | -€2,623 | -€1,218 | -86.7% |
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.