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Degetex: 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.

What changed

Degetex

BE 0405.328.356
NACE 46.419, Wholesale trade
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€49,500
2023 · €3,519+€45,981
Equity
€541,522
2023 · €492,023+€49,500
Cash
€61,252
2023 · €56,904+€4,348
Balance sheet total
€1.7m
2023 · €1.7m-€33,093

Largest movements

2023 to 2024
Assets
  • Receivables within one year -€41,694

    down €41,694 (-9.5%), from €439,362 to €397,668

    of which Other amounts receivable: -€126,016

  • Stocks and contracts +€25,683

    up €25,683 (+2.1%), from €1.2m to €1.2m

  • Deferred charges and accrued income -€20,770

    no longer reported in 2024 (was €20,770)

Equity and liabilities
  • Other debts -€122,975

    down €122,975 (-35.4%), from €346,922 to €223,948

  • Trade debts +€70,447

    up €70,447 (+75.6%), from €93,157 to €163,604

  • Short-term financial debts -€50,000

    down €50,000 (-7.8%), from €640,000 to €590,000

  • Reserves +€49,500

    up €49,500 (+10.5%), from €473,023 to €522,522

    of which Distributable reserves: +€49,500

  • Tax, wage and social debts +€31,689

    up €31,689 (+142.7%), from €22,205 to €53,894

    of which Taxes: +€27,437

Income statement
  • Financial charges -€74,714

    down €74,714 (-47.7%), from €156,648 to €81,934

  • Taxes -€50,133

    down €50,133 (-72.9%), from €68,799 to €18,665

  • Gross operating margin -€39,386

    down €39,386 (-15.8%), from €248,547 to €209,161

  • Financial income -€21,803

    down €21,803 (-79.1%), from €27,561 to €5,758

  • Staff costs +€19,355

    up €19,355 (+45.4%), from €42,640 to €61,996

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 €3,519
Gross operating margin -€39,386
Staff costs -€19,355
Depreciation +€693
Other operating charges +€985
Financial income -€21,803
Financial charges +€74,714
Taxes +€50,133
Result 2024 €49,500

Cash bridge derived

cash 2023 to 2024

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.

From operations +€58,052
Investment €0
Financing -€53,704
Cash 2023 €56,904
Net result for the year +€49,500
Depreciation +€660
Stocks and contracts -€25,683
Receivables within one year +€41,694
Deferred charges and accrued income +€20,770
Trade debts +€70,447
Tax, wage and social debts +€31,689
Other debts -€122,975
Accrued charges and deferred income -€8,050
Debts after one year -€28,790
Current portion of long-term debt +€25,086
Short-term financial debts -€50,000
Cash 2024 €61,252
Every line side by side 52 lines
Line Code 2023 2024 Change %
Total assets 20/58 €1,722,919 €1,689,826 -€33,093 -1.9%
Fixed assets 21/28 €4,492 €3,832 -€660 -14.7%
Tangible fixed assets 22/27 €4,492 €3,832 -€660 -14.7%
Plant, machinery and equipment 23 €4,492 €3,832 -€660 -14.7%
Furniture and vehicles 24 €0 - =
Current assets 29/58 €1,718,428 €1,685,994 -€32,434 -1.9%
Stocks and contracts in progress 3 €1,201,392 €1,227,074 +€25,683 +2.1%
Stocks 30/36 €1,201,392 €1,227,074 +€25,683 +2.1%
Amounts receivable within one year 40/41 €439,362 €397,668 -€41,694 -9.5%
Trade receivables 40 €50,155 €134,477 +€84,322 +168.1%
Other amounts receivable 41 €389,207 €263,191 -€126,016 -32.4%
Cash at bank and in hand 54/58 €56,904 €61,252 +€4,348 +7.6%
Deferred charges and accrued income 490/1 €20,770 - -€20,770
Total equity and liabilities 10/49 €1,722,919 €1,689,826 -€33,093 -1.9%
Equity 10/15 €492,023 €541,522 +€49,500 +10.1%
Contributions 10/11 €19,000 €19,000 = 0.0%
Reserves 13 €473,023 €522,522 +€49,500 +10.5%
Non-distributable reserves 130/1 €193 €193 = 0.0%
Reserves not available under the articles 1311 €0 €193 +€193
Own shares acquired 1312 €193 - -€193
Tax-exempt reserves 132 €6,082 €6,082 = 0.0%
Distributable reserves 133 €466,748 €516,247 +€49,500 +10.6%
Profit (loss) carried forward 14 €0 - =
Amounts payable 17/49 €1,230,897 €1,148,304 -€82,593 -6.7%
Amounts payable after more than one year 17 €80,420 €51,629 -€28,790 -35.8%
Financial debts 170/4 €80,420 €51,629 -€28,790 -35.8%
Amounts payable within one year 42/48 €1,142,427 €1,096,674 -€45,753 -4.0%
Current portion of amounts payable after more than one year 42 €40,143 €65,229 +€25,086 +62.5%
Financial debts 43 €640,000 €590,000 -€50,000 -7.8%
Credit institutions 430/8 €640,000 €590,000 -€50,000 -7.8%
Trade debts 44 €93,157 €163,604 +€70,447 +75.6%
Suppliers 440/4 €93,157 €163,604 +€70,447 +75.6%
Taxes, remuneration and social security 45 €22,205 €53,894 +€31,689 +142.7%
Taxes 450/3 €20,289 €47,726 +€27,437 +135.2%
Remuneration and social security 454/9 €1,916 €6,168 +€4,252 +222.0%
Other amounts payable 47/48 €346,922 €223,948 -€122,975 -35.4%
Accrued charges and deferred income 492/3 €8,050 - -€8,050
Non-recurring operating income 76A €0 - =
Remuneration, social security and pensions 62 €42,640 €61,996 +€19,355 +45.4%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €1,353 €660 -€693 -51.2%
Provisions for liabilities and charges: additions (uses and reversals) 635/8 €0 - =
Other operating charges 640/8 €3,150 €2,165 -€985 -31.3%
Gross operating margin 9900 €248,547 €209,161 -€39,386 -15.8%
Operating profit (loss) 9901 €201,404 €144,340 -€57,064 -28.3%
Financial income 75/76B €27,561 €5,758 -€21,803 -79.1%
Recurring financial income 75 €27,561 €5,758 -€21,803 -79.1%
Financial charges 65/66B €156,648 €81,934 -€74,714 -47.7%
Recurring financial charges 65 €156,648 €81,934 -€74,714 -47.7%
Profit (loss) for the period before taxes 9903 €72,318 €68,165 -€4,153 -5.7%
Income taxes 67/77 €68,799 €18,665 -€50,133 -72.9%
Profit (loss) for the period 9904 €3,519 €49,500 +€45,981 +1306.7%
Profit (loss) for the period to be appropriated 9905 €3,519 €49,500 +€45,981 +1306.7%

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 28 September 2026 via checked.be.