DEFAUW SRL: 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.
DEFAUW SRL
Largest movements
- Tangible fixed assets +€104,741
up €104,741 (+220%), from €47,700 to €152,441
of which Plant, machinery and equipment: +€73,229
- Cash -€97,065
down €97,065 (-75.9%), from €127,957 to €30,892
mainly Investment in fixed assets (net) (-€121,414) and Net result for the year (-€25,433)
- Stocks and contracts +€6,165
up €6,165 (+11.3%), from €54,542 to €60,707
- Other debts +€39,217
up €39,217 (+95.1%), from €41,253 to €80,469
- Profit (loss) carried forward -€25,433
down €25,433 (-29.1%), from €87,477 to €62,044
- Gross operating margin +€17,316
up €17,316 (+86.4%), from -€20,042 to -€2,726
- Depreciation +€11,467
up €11,467 (+220%), from €5,207 to €16,674
- Other operating charges +€600
up €600 (+14.0%), from €4,285 to €4,885
- Write-downs +€489
up €489 (+376%), from €130 to €619
- Financial income -€266
down €266 (-60.2%), from €442 to €176
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 | €242,024 | €257,518 | +€15,494 | +6.4% |
| Fixed assets | 21/28 | €48,246 | €152,986 | +€104,741 | +217% |
| Tangible fixed assets | 22/27 | €47,700 | €152,441 | +€104,741 | +220% |
| Land and buildings | 22 | €26,115 | €23,956 | -€2,158 | -8.3% |
| Plant, machinery and equipment | 23 | €19,570 | €92,799 | +€73,229 | +374% |
| Furniture and vehicles | 24 | €2,015 | €35,685 | +€33,670 | +1,671% |
| Financial fixed assets | 28 | €545 | €545 | = | 0.0% |
| Current assets | 29/58 | €193,779 | €104,532 | -€89,247 | -46.1% |
| Stocks and contracts in progress | 3 | €54,542 | €60,707 | +€6,165 | +11.3% |
| Stocks | 30/36 | €54,542 | €60,707 | +€6,165 | +11.3% |
| Amounts receivable within one year | 40/41 | €10,866 | €12,492 | +€1,626 | +15.0% |
| Trade receivables | 40 | €2,887 | €952 | -€1,935 | -67.0% |
| Other amounts receivable | 41 | €7,979 | €11,540 | +€3,561 | +44.6% |
| Cash at bank and in hand | 54/58 | €127,957 | €30,892 | -€97,065 | -75.9% |
| Deferred charges and accrued income | 490/1 | €414 | €442 | +€28 | +6.7% |
| Total equity and liabilities | 10/49 | €242,024 | €257,518 | +€15,494 | +6.4% |
| Equity | 10/15 | €198,534 | €173,100 | -€25,433 | -12.8% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €104,859 | €104,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €103,000 | €103,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €87,477 | €62,044 | -€25,433 | -29.1% |
| Amounts payable | 17/49 | €43,490 | €84,418 | +€40,928 | +94.1% |
| Amounts payable within one year | 42/48 | €43,490 | €84,418 | +€40,928 | +94.1% |
| Trade debts | 44 | €2,051 | €3,303 | +€1,252 | +61.1% |
| Suppliers | 440/4 | €2,051 | €3,303 | +€1,252 | +61.1% |
| Taxes, remuneration and social security | 45 | €187 | €645 | +€459 | +246% |
| Taxes | 450/3 | €187 | €645 | +€459 | +246% |
| Other amounts payable | 47/48 | €41,253 | €80,469 | +€39,217 | +95.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,207 | €16,674 | +€11,467 | +220% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €130 | €619 | +€489 | +376% |
| Other operating charges | 640/8 | €4,285 | €4,885 | +€600 | +14.0% |
| Gross operating margin | 9900 | -€20,042 | -€2,726 | +€17,316 | +86.4% |
| Operating profit (loss) | 9901 | -€29,663 | -€24,903 | +€4,760 | +16.0% |
| Financial income | 75/76B | €442 | €176 | -€266 | -60.2% |
| Recurring financial income | 75 | €442 | €176 | -€266 | -60.2% |
| Financial charges | 65/66B | €48 | €60 | +€12 | +25.9% |
| Recurring financial charges | 65 | €48 | €60 | +€12 | +25.9% |
| Profit (loss) for the period before taxes | 9903 | -€29,270 | -€24,788 | +€4,482 | +15.3% |
| Income taxes | 67/77 | €463 | €645 | +€182 | +39.3% |
| Profit (loss) for the period | 9904 | -€29,733 | -€25,433 | +€4,300 | +14.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,733 | -€25,433 | +€4,300 | +14.5% |
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.