DEGUSTAM: 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.
DEGUSTAM
Largest movements
- Tangible fixed assets -€5,026
down €5,026 (-6.5%), from €77,525 to €72,499
of which Land and buildings: -€3,198
- Stocks and contracts -€1,000
no longer reported in 2024 (was €1,000)
- Profit (loss) carried forward -€14,877
down €14,877 (-12.0%), from -€124,256 to -€139,133
- Trade debts +€9,853
up €9,853 (+71.6%), from €13,758 to €23,611
- Tax, wage and social debts -€1,002
down €1,002 (-8.8%), from €11,333 to €10,331
of which Taxes: -€964
- Gross operating margin -€9,425
new in 2024: -€9,425
- Depreciation +€5,026
new in 2024: €5,026
- Other operating charges +€427
new in 2024: €427
From the 2023 result to the 2024 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €82,564 | €76,539 | -€6,026 | -7.3% |
| Fixed assets | 21/28 | €77,525 | €72,499 | -€5,026 | -6.5% |
| Tangible fixed assets | 22/27 | €77,525 | €72,499 | -€5,026 | -6.5% |
| Land and buildings | 22 | €75,697 | €72,499 | -€3,198 | -4.2% |
| Plant, machinery and equipment | 23 | €1,828 | - | -€1,828 | |
| Current assets | 29/58 | €5,039 | €4,039 | -€1,000 | -19.8% |
| Stocks and contracts in progress | 3 | €1,000 | - | -€1,000 | |
| Stocks | 30/36 | €1,000 | - | -€1,000 | |
| Amounts receivable within one year | 40/41 | €4,039 | €4,039 | = | 0.0% |
| Trade receivables | 40 | €4,039 | €4,039 | = | 0.0% |
| Total equity and liabilities | 10/49 | €82,564 | €76,539 | -€6,026 | -7.3% |
| Equity | 10/15 | -€43,495 | -€58,372 | -€14,877 | -34.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €62,170 | €62,170 | = | 0.0% |
| Non-distributable reserves | 130/1 | €731 | €731 | = | 0.0% |
| Legal reserve | 130 | €731 | €731 | = | 0.0% |
| Distributable reserves | 133 | €61,438 | €61,438 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€124,256 | -€139,133 | -€14,877 | -12.0% |
| Amounts payable | 17/49 | €126,059 | €134,910 | +€8,851 | +7.0% |
| Amounts payable after more than one year | 17 | €1,768 | €1,768 | = | 0.0% |
| Financial debts | 170/4 | €1,768 | €1,768 | = | 0.0% |
| Amounts payable within one year | 42/48 | €124,291 | €133,142 | +€8,851 | +7.1% |
| Current portion of amounts payable after more than one year | 42 | €10,233 | €10,233 | = | 0.0% |
| Financial debts | 43 | €8,441 | €8,441 | = | 0.0% |
| Credit institutions | 430/8 | €8,441 | €8,441 | = | 0.0% |
| Trade debts | 44 | €13,758 | €23,611 | +€9,853 | +71.6% |
| Suppliers | 440/4 | €13,758 | €23,611 | +€9,853 | +71.6% |
| Taxes, remuneration and social security | 45 | €11,333 | €10,331 | -€1,002 | -8.8% |
| Taxes | 450/3 | €9,250 | €8,286 | -€964 | -10.4% |
| Remuneration and social security | 454/9 | €2,083 | €2,046 | -€37 | -1.8% |
| Other amounts payable | 47/48 | €80,526 | €80,526 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €5,026 | +€5,026 | |
| Other operating charges | 640/8 | - | €427 | +€427 | |
| Gross operating margin | 9900 | - | -€9,425 | -€9,425 | |
| Operating profit (loss) | 9901 | - | -€14,877 | -€14,877 | |
| Profit (loss) for the period before taxes | 9903 | - | -€14,877 | -€14,877 | |
| Profit (loss) for the period | 9904 | - | -€14,877 | -€14,877 | |
| Profit (loss) for the period to be appropriated | 9905 | - | -€14,877 | -€14,877 |
Source: filed annual accounts (NBB), financial years ended 31 March 2023 and 31 March 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.