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Degomme Development: 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

Degomme Development

BE 0767.434.504
NACE 62.100, Computer programming
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€11,238
2023 · €301+€10,937
Equity
€7,050
2023 · €5,812+€1,238
Cash
€25,209
2023 · €51,432-€26,223
Balance sheet total
€25,289
2023 · €51,696-€26,407

Largest movements

2023 to 2024
Assets
  • Cash -€26,223

    down €26,223 (-51.0%), from €51,432 to €25,209

    mainly Other debts (-€31,779) and Contributions, distributions and other (-€10,000)

Equity and liabilities
  • Other debts -€31,779

    down €31,779 (-69.5%), from €45,754 to €13,974

  • Tax, wage and social debts +€3,714

    up €3,714 (+4937.9%), from €75 to €3,790

  • Profit (loss) carried forward +€1,238

    up €1,238 (+152.6%), from €812 to €2,050

Income statement
  • Gross operating margin +€13,298

    up €13,298 (+1130.5%), from €1,176 to €14,474

  • Taxes +€2,773

    up €2,773 (+3686.9%), from €75 to €2,848

  • Other operating charges -€413

    down €413 (-51.6%), from €800 to €387

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 €301
Gross operating margin +€13,298
Other operating charges +€413
Taxes -€2,773
Result 2024 €11,238

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 -€16,223
Investment €0
Financing -€10,000
Cash 2023 €51,432
Net result for the year +€11,238
Receivables within one year +€184
Trade debts +€32
Tax, wage and social debts +€3,714
Other debts -€31,779
Accrued charges and deferred income +€387
Contributions, distributions and other -€10,000
Cash 2024 €25,209
Every line side by side 26 lines
Line Code 2023 2024 Change %
Total assets 20/58 €51,696 €25,289 -€26,407 -51.1%
Fixed assets 21/28 €80 €80 = 0.0%
Financial fixed assets 28 €80 €80 = 0.0%
Current assets 29/58 €51,616 €25,209 -€26,407 -51.2%
Amounts receivable within one year 40/41 €184 - -€184
Other amounts receivable 41 €184 - -€184
Cash at bank and in hand 54/58 €51,432 €25,209 -€26,223 -51.0%
Total equity and liabilities 10/49 €51,696 €25,289 -€26,407 -51.1%
Equity 10/15 €5,812 €7,050 +€1,238 +21.3%
Contributions 10/11 €5,000 €5,000 = 0.0%
Profit (loss) carried forward 14 €812 €2,050 +€1,238 +152.6%
Amounts payable 17/49 €45,885 €18,239 -€27,646 -60.2%
Amounts payable within one year 42/48 €45,885 €17,852 -€28,033 -61.1%
Trade debts 44 €56 €88 +€32 +57.2%
Suppliers 440/4 €56 €88 +€32 +57.2%
Taxes, remuneration and social security 45 €75 €3,790 +€3,714 +4937.9%
Taxes 450/3 €75 €3,790 +€3,714 +4937.9%
Other amounts payable 47/48 €45,754 €13,974 -€31,779 -69.5%
Accrued charges and deferred income 492/3 - €387 +€387
Other operating charges 640/8 €800 €387 -€413 -51.6%
Gross operating margin 9900 €1,176 €14,474 +€13,298 +1130.5%
Operating profit (loss) 9901 €376 €14,087 +€13,711 +3645.5%
Profit (loss) for the period before taxes 9903 €376 €14,087 +€13,711 +3645.5%
Income taxes 67/77 €75 €2,848 +€2,773 +3686.9%
Profit (loss) for the period 9904 €301 €11,238 +€10,937 +3635.1%
Profit (loss) for the period to be appropriated 9905 €301 €11,238 +€10,937 +3635.1%

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 29 September 2026 via checked.be.