DEER BEHAEGHE: what changed
What changed
DEER BEHAEGHE
NACE 46.720, Wholesale of motor vehicle parts and accessories
filed annual accounts (NBB)
Net result for the year
-€325,344
2023 · -€141,562-€183,782
Equity
-€224,509
2023 · €100,835-€325,344
Cash
-
2023 · €32,403-€32,403
Balance sheet total
€1.5m
2023 · €2.0m-€535,710
Largest movements
Assets
- Receivables within one year -€234,009
down €234,009 (-54.6%), from €428,837 to €194,829
of which Trade receivables: -€224,397
- Tangible fixed assets -€176,817
down €176,817 (-17.4%), from €1.0m to €839,598
of which Leasing and similar rights: -€158,483
- Stocks and contracts -€93,450
down €93,450 (-17.9%), from €521,562 to €428,112
- Cash -€32,403
no longer reported in 2024 (was €32,403)
mainly Net result for the year (-€325,344) and Debts after one year (-€178,659)
Equity and liabilities
- Profit (loss) carried forward -€325,344
down €325,344 (-230%), from -€141,562 to -€466,906
- Debts after one year -€178,659
down €178,659 (-16.9%), from €1.1m to €877,257
- Short-term financial debts -€36,873
down €36,873 (-17.7%), from €207,740 to €170,867
Income statement
- Turnover -€2.4m
no longer reported in 2024 (was €2.4m)
- Purchases and services -€2.0m
no longer reported in 2024 (was €2.0m)
- Gross operating margin -€202,223
down €202,223 (-31.9%), from €634,668 to €432,446
- Staff costs -€43,421
down €43,421 (-8.7%), from €501,406 to €457,985
- Other operating charges +€34,240
up €34,240 (+138%), from €24,745 to €58,985
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
-€141,562
Gross operating margin
-€202,223
Staff costs
+€43,421
Depreciation
+€1,884
Other operating charges
-€34,240
Financial income
-€300
Financial charges
+€7,774
Taxes
-€98
Result 2024
-€325,344
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€186,024
Investment
-€12,825
Financing
-€205,602
Cash 2023
€32,403
From operations (derived)
+€186,024
Net result for the year
-€325,344
Depreciation
+€189,642
Stocks and contracts
+€93,450
Receivables within one year
+€234,009
Deferred charges and accrued income
-€967
Trade debts
-€1,569
Tax, wage and social debts
-€2,779
Accrued charges and deferred income
-€416
Investment (derived)
-€12,825
Investment in fixed assets (net)
-€12,825
Financing
-€205,602
Debts after one year
-€178,659
Current portion of long-term debt
+€9,930
Short-term financial debts
-€36,873
Cash 2024
€0
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,014,946 | €1,479,236 | -€535,710 | -26.6% |
| Fixed assets | 21/28 | €1,016,415 | €839,598 | -€176,817 | -17.4% |
| Tangible fixed assets | 22/27 | €1,016,415 | €839,598 | -€176,817 | -17.4% |
| Plant, machinery and equipment | 23 | €11,507 | €4,236 | -€7,271 | -63.2% |
| Furniture and vehicles | 24 | €15,297 | €9,776 | -€5,522 | -36.1% |
| Leasing and similar rights | 25 | €950,900 | €792,417 | -€158,483 | -16.7% |
| Other tangible fixed assets | 26 | €38,710 | €33,170 | -€5,541 | -14.3% |
| Current assets | 29/58 | €998,531 | €639,638 | -€358,893 | -35.9% |
| Stocks and contracts in progress | 3 | €521,562 | €428,112 | -€93,450 | -17.9% |
| Stocks | 30/36 | €521,562 | €428,112 | -€93,450 | -17.9% |
| Amounts receivable within one year | 40/41 | €428,837 | €194,829 | -€234,009 | -54.6% |
| Trade receivables | 40 | €419,008 | €194,611 | -€224,397 | -53.6% |
| Other amounts receivable | 41 | €9,829 | €218 | -€9,612 | -97.8% |
| Cash at bank and in hand | 54/58 | €32,403 | - | -€32,403 | |
| Deferred charges and accrued income | 490/1 | €15,729 | €16,697 | +€967 | +6.2% |
| Total equity and liabilities | 10/49 | €2,014,946 | €1,479,236 | -€535,710 | -26.6% |
| Equity | 10/15 | €100,835 | -€224,509 | -€325,344 | |
| Contributions | 10/11 | €185,422 | €185,422 | = | 0.0% |
| Capital | 10 | €78,900 | €78,900 | = | 0.0% |
| Issued capital | 100 | €78,900 | €78,900 | = | 0.0% |
| Contributions outside capital | 11 | €106,522 | €106,522 | = | 0.0% |
| Share premium | 1100/10 | €106,522 | €106,522 | = | 0.0% |
| Reserves | 13 | €56,975 | €56,975 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,890 | €7,890 | = | 0.0% |
| Legal reserve | 130 | €7,890 | €7,890 | = | 0.0% |
| Distributable reserves | 133 | €49,085 | €49,085 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€141,562 | -€466,906 | -€325,344 | -230% |
| Amounts payable | 17/49 | €1,914,111 | €1,703,745 | -€210,366 | -11.0% |
| Amounts payable after more than one year | 17 | €1,055,915 | €877,257 | -€178,659 | -16.9% |
| Financial debts | 170/4 | €1,055,915 | €877,257 | -€178,659 | -16.9% |
| Amounts payable within one year | 42/48 | €857,780 | €826,489 | -€31,291 | -3.6% |
| Current portion of amounts payable after more than one year | 42 | €277,614 | €287,544 | +€9,930 | +3.6% |
| Financial debts | 43 | €207,740 | €170,867 | -€36,873 | -17.7% |
| Credit institutions | 430/8 | €207,740 | €170,867 | -€36,873 | -17.7% |
| Trade debts | 44 | €322,814 | €321,245 | -€1,569 | -0.5% |
| Suppliers | 440/4 | €322,814 | €321,245 | -€1,569 | -0.5% |
| Taxes, remuneration and social security | 45 | €49,390 | €46,611 | -€2,779 | -5.6% |
| Taxes | 450/3 | €10,109 | €9,649 | -€460 | -4.6% |
| Remuneration and social security | 454/9 | €39,281 | €36,962 | -€2,319 | -5.9% |
| Other amounts payable | 47/48 | €222 | €222 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €416 | - | -€416 | |
| Turnover | 70 | €2,449,555 | - | -€2.4m | |
| Non-recurring operating income | 76A | €139,610 | - | -€139,610 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,999,332 | - | -€2.0m | |
| Remuneration, social security and pensions | 62 | €501,406 | €457,985 | -€43,421 | -8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €191,526 | €189,642 | -€1,884 | -1.0% |
| Other operating charges | 640/8 | €24,745 | €58,985 | +€34,240 | +138% |
| Gross operating margin | 9900 | €634,668 | €432,446 | -€202,223 | -31.9% |
| Operating profit (loss) | 9901 | -€83,009 | -€274,167 | -€191,157 | -230% |
| Financial income | 75/76B | €300 | - | -€300 | |
| Recurring financial income | 75 | €300 | - | -€300 | |
| Financial charges | 65/66B | €58,418 | €50,644 | -€7,774 | -13.3% |
| Recurring financial charges | 65 | €58,418 | €50,644 | -€7,774 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | -€141,127 | -€324,811 | -€183,684 | -130% |
| Income taxes | 67/77 | €435 | €533 | +€98 | +22.6% |
| Profit (loss) for the period | 9904 | -€141,562 | -€325,344 | -€183,782 | -130% |
| Profit (loss) for the period to be appropriated | 9905 | -€141,562 | -€325,344 | -€183,782 | -130% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.