DEBRIKMAN PROJECTS: 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.
DEBRIKMAN PROJECTS
Largest movements
- Cash -€22,548
down €22,548 (-94.8%), from €23,775 to €1,227
mainly Investment in fixed assets (net) (-€16,060) and Tax, wage and social debts (-€12,214)
- Financial fixed assets +€16,060
new in 2023: €16,060
- Tangible fixed assets -€1,333
down €1,333 (-50.0%), from €2,667 to €1,333
- Receivables within one year +€707
up €707 (+16.8%), from €4,211 to €4,918
of which Other amounts receivable: +€2,671
- Tax, wage and social debts -€12,214
down €12,214 (-84.0%), from €14,540 to €2,326
- Reserves +€4,088
up €4,088 (+36.4%), from €11,246 to €15,334
- Advances received +€1,815
new in 2023: €1,815
- Other debts -€800
no longer reported in 2023 (was €800)
- Other operating charges -€34,843
down €34,843 (-98.6%), from €35,348 to €504
- Gross operating margin -€33,552
down €33,552 (-79.3%), from €42,313 to €8,761
- Taxes +€1,306
up €1,306 (+128.1%), from €1,020 to €2,326
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 | €30,653 | €23,538 | -€7,115 | -23.2% |
| Fixed assets | 21/28 | €2,667 | €17,393 | +€14,727 | +552.2% |
| Tangible fixed assets | 22/27 | €2,667 | €1,333 | -€1,333 | -50.0% |
| Furniture and vehicles | 24 | €2,667 | €1,333 | -€1,333 | -50.0% |
| Financial fixed assets | 28 | - | €16,060 | +€16,060 | |
| Current assets | 29/58 | €27,986 | €6,145 | -€21,841 | -78.0% |
| Amounts receivable within one year | 40/41 | €4,211 | €4,918 | +€707 | +16.8% |
| Trade receivables | 40 | €3,521 | €1,557 | -€1,964 | -55.8% |
| Other amounts receivable | 41 | €690 | €3,361 | +€2,671 | +387.1% |
| Cash at bank and in hand | 54/58 | €23,775 | €1,227 | -€22,548 | -94.8% |
| Total equity and liabilities | 10/49 | €30,653 | €23,538 | -€7,115 | -23.2% |
| Equity | 10/15 | €13,246 | €17,334 | +€4,088 | +30.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €11,246 | €15,334 | +€4,088 | +36.4% |
| Distributable reserves | 133 | €11,246 | €15,334 | +€4,088 | +36.4% |
| Amounts payable | 17/49 | €17,407 | €6,204 | -€11,203 | -64.4% |
| Amounts payable within one year | 42/48 | €17,407 | €6,204 | -€11,203 | -64.4% |
| Trade debts | 44 | €2,067 | €2,063 | -€4 | -0.2% |
| Suppliers | 440/4 | €2,067 | €2,063 | -€4 | -0.2% |
| Advances received on contracts in progress | 46 | - | €1,815 | +€1,815 | |
| Taxes, remuneration and social security | 45 | €14,540 | €2,326 | -€12,214 | -84.0% |
| Taxes | 450/3 | €14,540 | €2,326 | -€12,214 | -84.0% |
| Other amounts payable | 47/48 | €800 | - | -€800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,333 | €1,333 | = | 0.0% |
| Other operating charges | 640/8 | €35,348 | €504 | -€34,843 | -98.6% |
| Gross operating margin | 9900 | €42,313 | €8,761 | -€33,552 | -79.3% |
| Operating profit (loss) | 9901 | €5,632 | €6,923 | +€1,291 | +22.9% |
| Financial income | 75/76B | €142 | - | -€142 | |
| Recurring financial income | 75 | €142 | - | -€142 | |
| Financial charges | 65/66B | €546 | €509 | -€36 | -6.6% |
| Recurring financial charges | 65 | €546 | €509 | -€36 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €5,229 | €6,414 | +€1,185 | +22.7% |
| Income taxes | 67/77 | €1,020 | €2,326 | +€1,306 | +128.1% |
| Profit (loss) for the period | 9904 | €4,209 | €4,088 | -€121 | -2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,209 | €4,088 | -€121 | -2.9% |
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 1 October 2026 via checked.be.