deGary: 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.
deGary
Largest movements
- Receivables within one year +€15,165
up €15,165 (+20.3%), from €74,588 to €89,753
of which Trade receivables: +€15,165
- Stocks and contracts -€5,502
down €5,502 (-17.0%), from €32,373 to €26,871
- Tangible fixed assets -€4,162
down €4,162 (-49.3%), from €8,448 to €4,286
of which Furniture and vehicles: -€3,942
- Cash +€4,065
up €4,065 (+145%), from €2,806 to €6,871
mainly Other debts (+€12,123) and Trade debts (+€7,424)
- Other debts +€12,123
up €12,123 (+9.1%), from €132,930 to €145,053
- Profit (loss) carried forward -€7,680
down €7,680 (-8.4%), from -€91,903 to -€99,583
- Trade debts +€7,424
up €7,424 (+10.7%), from €69,439 to €76,863
- Current portion of long-term debt -€2,973
down €2,973 (-73.2%), from €4,062 to €1,089
- Gross operating margin +€17,341
up €17,341, from -€15,968 to €1,373
- Turnover +€13,141
up €13,141 (+28.0%), from €46,851 to €59,992
- Purchases and services -€3,927
down €3,927 (-5.8%), from €67,663 to €63,736
- Other operating charges +€1,151
up €1,151 (+33.3%), from €3,453 to €4,603
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 | €125,715 | €134,381 | +€8,666 | +6.9% |
| Fixed assets | 21/28 | €8,948 | €4,786 | -€4,162 | -46.5% |
| Tangible fixed assets | 22/27 | €8,448 | €4,286 | -€4,162 | -49.3% |
| Plant, machinery and equipment | 23 | €440 | €220 | -€220 | -50.0% |
| Furniture and vehicles | 24 | €8,008 | €4,066 | -€3,942 | -49.2% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €116,767 | €129,595 | +€12,828 | +11.0% |
| Stocks and contracts in progress | 3 | €32,373 | €26,871 | -€5,502 | -17.0% |
| Stocks | 30/36 | €32,373 | €26,871 | -€5,502 | -17.0% |
| Amounts receivable within one year | 40/41 | €74,588 | €89,753 | +€15,165 | +20.3% |
| Trade receivables | 40 | €74,483 | €89,648 | +€15,165 | +20.4% |
| Other amounts receivable | 41 | €105 | €105 | = | 0.0% |
| Current investments | 50/53 | €7,000 | €6,100 | -€900 | -12.9% |
| Cash at bank and in hand | 54/58 | €2,806 | €6,871 | +€4,065 | +145% |
| Total equity and liabilities | 10/49 | €125,715 | €134,381 | +€8,666 | +6.9% |
| Equity | 10/15 | -€83,838 | -€91,518 | -€7,680 | -9.2% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Capital | 10 | €6,205 | - | -€6,205 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,395 | - | -€12,395 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€91,903 | -€99,583 | -€7,680 | -8.4% |
| Amounts payable | 17/49 | €209,553 | €225,899 | +€16,346 | +7.8% |
| Amounts payable within one year | 42/48 | €209,553 | €225,899 | +€16,346 | +7.8% |
| Current portion of amounts payable after more than one year | 42 | €4,062 | €1,089 | -€2,973 | -73.2% |
| Trade debts | 44 | €69,439 | €76,863 | +€7,424 | +10.7% |
| Suppliers | 440/4 | €69,439 | €76,863 | +€7,424 | +10.7% |
| Taxes, remuneration and social security | 45 | €3,121 | €2,894 | -€228 | -7.3% |
| Taxes | 450/3 | €3,121 | €2,894 | -€228 | -7.3% |
| Other amounts payable | 47/48 | €132,930 | €145,053 | +€12,123 | +9.1% |
| Turnover | 70 | €46,851 | €59,992 | +€13,141 | +28.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €67,663 | €63,736 | -€3,927 | -5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,248 | €4,162 | -€86 | -2.0% |
| Other operating charges | 640/8 | €3,453 | €4,603 | +€1,151 | +33.3% |
| Gross operating margin | 9900 | -€15,968 | €1,373 | +€17,341 | |
| Operating profit (loss) | 9901 | -€23,668 | -€7,392 | +€16,276 | +68.8% |
| Financial income | 75/76B | €15 | - | -€15 | |
| Recurring financial income | 75 | €15 | - | -€15 | |
| Financial charges | 65/66B | €648 | €84 | -€564 | -87.0% |
| Recurring financial charges | 65 | €648 | €84 | -€564 | -87.0% |
| Profit (loss) for the period before taxes | 9903 | -€24,302 | -€7,476 | +€16,826 | +69.2% |
| Income taxes | 67/77 | €168 | €204 | +€36 | +21.7% |
| Profit (loss) for the period | 9904 | -€24,469 | -€7,680 | +€16,789 | +68.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,469 | -€7,680 | +€16,789 | +68.6% |
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 13 October 2026 via checked.be.