DEBUCK JOHAN: 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.
DEBUCK JOHAN
Largest movements
- Current investments +€200,000
up €200,000 (+614.1%), from €32,566 to €232,566
- Cash -€170,237
down €170,237 (-83.0%), from €205,090 to €34,853
mainly Current investments (-€200,000) and Receivables within one year (-€13,479)
- Tangible fixed assets -€19,874
down €19,874 (-3.4%), from €590,985 to €571,111
of which Land and buildings: -€12,172
- Receivables within one year +€13,479
up €13,479 (+29953.9%), from €45 to €13,524
- Profit (loss) carried forward +€43,333
up €43,333 (+10.2%), from €424,574 to €467,907
- Other debts -€9,600
down €9,600 (-4.2%), from €230,423 to €220,823
- Financial income +€44,754
up €44,754 (+5290.1%), from €846 to €45,600
- Depreciation +€4,725
up €4,725 (+19.7%), from €24,018 to €28,743
- Gross operating margin +€851
up €851 (+4.4%), from €19,369 to €20,220
- Other operating charges -€370
down €370 (-8.8%), from €4,209 to €3,839
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.
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.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €829,249 | €853,620 | +€24,371 | +2.9% |
| Fixed assets | 21/28 | €590,985 | €571,111 | -€19,874 | -3.4% |
| Tangible fixed assets | 22/27 | €590,985 | €571,111 | -€19,874 | -3.4% |
| Land and buildings | 22 | €557,067 | €544,895 | -€12,172 | -2.2% |
| Plant, machinery and equipment | 23 | €8,211 | €6,120 | -€2,091 | -25.5% |
| Furniture and vehicles | 24 | €25,707 | €20,095 | -€5,612 | -21.8% |
| Current assets | 29/58 | €238,264 | €282,509 | +€44,245 | +18.6% |
| Amounts receivable within one year | 40/41 | €45 | €13,524 | +€13,479 | +29953.9% |
| Other amounts receivable | 41 | €45 | €13,524 | +€13,479 | +29953.9% |
| Current investments | 50/53 | €32,566 | €232,566 | +€200,000 | +614.1% |
| Cash at bank and in hand | 54/58 | €205,090 | €34,853 | -€170,237 | -83.0% |
| Deferred charges and accrued income | 490/1 | €563 | €1,566 | +€1,003 | +178.2% |
| Total equity and liabilities | 10/49 | €829,249 | €853,620 | +€24,371 | +2.9% |
| Equity | 10/15 | €559,301 | €594,901 | +€35,600 | +6.4% |
| Contributions | 10/11 | €12,437 | €12,437 | -€0 | 0.0% |
| Reserves | 13 | €122,290 | €114,558 | -€7,732 | -6.3% |
| Tax-exempt reserves | 132 | €118,572 | €110,839 | -€7,733 | -6.5% |
| Distributable reserves | 133 | €3,718 | €3,718 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | €424,574 | €467,907 | +€43,333 | +10.2% |
| Provisions and deferred taxes | 16 | €39,524 | €36,946 | -€2,578 | -6.5% |
| Deferred taxes | 168 | €39,524 | €36,946 | -€2,578 | -6.5% |
| Amounts payable | 17/49 | €230,424 | €221,772 | -€8,652 | -3.8% |
| Amounts payable within one year | 42/48 | €230,423 | €220,823 | -€9,600 | -4.2% |
| Other amounts payable | 47/48 | €230,423 | €220,823 | -€9,600 | -4.2% |
| Accrued charges and deferred income | 492/3 | €1 | €949 | +€948 | +94825.0% |
| Non-recurring operating income | 76A | €4,709 | - | -€4,709 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,018 | €28,743 | +€4,725 | +19.7% |
| Other operating charges | 640/8 | €4,209 | €3,839 | -€370 | -8.8% |
| Gross operating margin | 9900 | €19,369 | €20,220 | +€851 | +4.4% |
| Operating profit (loss) | 9901 | -€8,858 | -€12,362 | -€3,504 | -39.6% |
| Financial income | 75/76B | €846 | €45,600 | +€44,754 | +5290.1% |
| Recurring financial income | 75 | €846 | €45,600 | +€44,754 | +5290.1% |
| Financial charges | 65/66B | €54 | €61 | +€7 | +12.9% |
| Recurring financial charges | 65 | €54 | €61 | +€7 | +12.9% |
| Profit (loss) for the period before taxes | 9903 | -€8,066 | €33,177 | +€41,243 | |
| Transfer from deferred taxes | 780 | €2,578 | €2,578 | -€0 | 0.0% |
| Income taxes | 67/77 | €209 | €156 | -€53 | -25.5% |
| Profit (loss) for the period | 9904 | -€5,697 | €35,599 | +€41,296 | |
| Transfer from tax-exempt reserves | 789 | €7,733 | €7,733 | -€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,036 | €43,332 | +€41,296 | +2028.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.