DEGRYSE: 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.
DEGRYSE
Largest movements
- Receivables within one year -€21,641
down €21,641 (-76.5%), from €28,289 to €6,648
of which Trade receivables: -€21,630
- Tangible fixed assets -€6,150
down €6,150 (-91.4%), from €6,730 to €580
of which Furniture and vehicles: -€4,900
- Stocks and contracts -€1,008
no longer reported in 2023 (was €1,008)
- Cash -€733
down €733 (-92.4%), from €794 to €61
mainly Trade debts (-€58,822) and Net result for the year (-€9,031)
- Trade debts -€58,822
down €58,822 (-25.7%), from €229,225 to €170,403
- Tax, wage and social debts +€43,300
up €43,300 (+710.8%), from €6,092 to €49,392
- Profit (loss) carried forward -€9,031
down €9,031 (-1.2%), from -€769,861 to -€778,892
- Other debts -€4,710
down €4,710 (-1.0%), from €489,176 to €484,466
- Gross operating margin +€113,831
up €113,831, from -€64,130 to €49,701
- Taxes +€48,982
up €48,982 (+35847.3%), from €137 to €49,118
- Financial charges -€8,124
down €8,124 (-82.8%), from €9,817 to €1,693
- Other operating charges -€1,139
down €1,139 (-39.1%), from €2,911 to €1,772
From the 2022 result to the 2023 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.
Cash bridge derived
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €50,919 | €21,387 | -€29,531 | -58.0% |
| Fixed assets | 21/28 | €20,828 | €14,678 | -€6,150 | -29.5% |
| Tangible fixed assets | 22/27 | €6,730 | €580 | -€6,150 | -91.4% |
| Plant, machinery and equipment | 23 | €1,830 | €580 | -€1,250 | -68.3% |
| Furniture and vehicles | 24 | €4,900 | - | -€4,900 | |
| Financial fixed assets | 28 | €14,098 | €14,098 | = | 0.0% |
| Current assets | 29/58 | €30,091 | €6,709 | -€23,382 | -77.7% |
| Stocks and contracts in progress | 3 | €1,008 | - | -€1,008 | |
| Stocks | 30/36 | €1,008 | - | -€1,008 | |
| Amounts receivable within one year | 40/41 | €28,289 | €6,648 | -€21,641 | -76.5% |
| Trade receivables | 40 | €21,630 | - | -€21,630 | |
| Other amounts receivable | 41 | €6,659 | €6,648 | -€10 | -0.2% |
| Cash at bank and in hand | 54/58 | €794 | €61 | -€733 | -92.4% |
| Total equity and liabilities | 10/49 | €50,919 | €21,387 | -€29,531 | -58.0% |
| Equity | 10/15 | -€674,520 | -€683,551 | -€9,031 | -1.3% |
| Contributions | 10/11 | €49,579 | €49,579 | = | 0.0% |
| Outside capital | 11 | €49,579 | €49,579 | = | 0.0% |
| Other | 1109/19 | €49,579 | €49,579 | = | 0.0% |
| Reserves | 13 | €45,763 | €45,763 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,958 | €4,958 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,958 | €4,958 | = | 0.0% |
| Distributable reserves | 133 | €40,805 | €40,805 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€769,861 | -€778,892 | -€9,031 | -1.2% |
| Amounts payable | 17/49 | €725,438 | €704,938 | -€20,500 | -2.8% |
| Amounts payable within one year | 42/48 | €724,523 | €704,261 | -€20,263 | -2.8% |
| Financial debts | 43 | €31 | - | -€31 | |
| Credit institutions | 430/8 | €31 | - | -€31 | |
| Trade debts | 44 | €229,225 | €170,403 | -€58,822 | -25.7% |
| Suppliers | 440/4 | €229,225 | €170,403 | -€58,822 | -25.7% |
| Taxes, remuneration and social security | 45 | €6,092 | €49,392 | +€43,300 | +710.8% |
| Taxes | 450/3 | €6,092 | €49,392 | +€43,300 | +710.8% |
| Other amounts payable | 47/48 | €489,176 | €484,466 | -€4,710 | -1.0% |
| Accrued charges and deferred income | 492/3 | €915 | €677 | -€238 | -26.0% |
| Non-recurring operating income | 76A | €8,099 | - | -€8,099 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,150 | €6,150 | -€0 | 0.0% |
| Other operating charges | 640/8 | €2,911 | €1,772 | -€1,139 | -39.1% |
| Gross operating margin | 9900 | -€64,130 | €49,701 | +€113,831 | |
| Operating profit (loss) | 9901 | -€73,190 | €41,780 | +€114,970 | |
| Financial charges | 65/66B | €9,817 | €1,693 | -€8,124 | -82.8% |
| Recurring financial charges | 65 | €9,817 | €1,693 | -€8,124 | -82.8% |
| Profit (loss) for the period before taxes | 9903 | -€83,007 | €40,087 | +€123,094 | |
| Income taxes | 67/77 | €137 | €49,118 | +€48,982 | +35847.3% |
| Profit (loss) for the period | 9904 | -€83,144 | -€9,031 | +€74,113 | +89.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€83,144 | -€9,031 | +€74,113 | +89.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.