DeLouach: 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.
DeLouach
Largest movements
- Cash +€22,992
up €22,992 (+1149.6%), from €2,000 to €24,992
mainly Net result for the year (+€17,658) and Tax, wage and social debts (+€5,138)
- Receivables within one year -€1,659
down €1,659 (-2.7%), from €60,588 to €58,929
- Tangible fixed assets +€1,396
new in 2024: €1,396
- Profit (loss) carried forward +€17,658
up €17,658 (+36.8%), from €47,963 to €65,620
- Tax, wage and social debts +€5,138
up €5,138 (+41.8%), from €12,303 to €17,441
- Gross operating margin -€39,455
down €39,455 (-65.5%), from €60,203 to €20,748
- Taxes -€7,364
down €7,364 (-59.9%), from €12,303 to €4,938
- Financial income +€2,565
up €2,565 (+4134.3%), from €62 to €2,627
- Depreciation +€698
new in 2024: €698
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.
Cash bridge derived
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 | €62,650 | €85,378 | +€22,728 | +36.3% |
| Fixed assets | 21/28 | - | €1,396 | +€1,396 | |
| Tangible fixed assets | 22/27 | - | €1,396 | +€1,396 | |
| Furniture and vehicles | 24 | - | €1,396 | +€1,396 | |
| Current assets | 29/58 | €62,650 | €83,982 | +€21,333 | +34.1% |
| Amounts receivable within one year | 40/41 | €60,588 | €58,929 | -€1,659 | -2.7% |
| Other amounts receivable | 41 | €60,588 | €58,929 | -€1,659 | -2.7% |
| Cash at bank and in hand | 54/58 | €2,000 | €24,992 | +€22,992 | +1149.6% |
| Deferred charges and accrued income | 490/1 | €62 | €62 | = | 0.0% |
| Total equity and liabilities | 10/49 | €62,650 | €85,378 | +€22,728 | +36.3% |
| Equity | 10/15 | €49,963 | €67,620 | +€17,658 | +35.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,963 | €65,620 | +€17,658 | +36.8% |
| Amounts payable | 17/49 | €12,687 | €17,758 | +€5,070 | +40.0% |
| Amounts payable within one year | 42/48 | €12,687 | €17,758 | +€5,070 | +40.0% |
| Trade debts | 44 | €384 | €317 | -€68 | -17.7% |
| Suppliers | 440/4 | €384 | €317 | -€68 | -17.7% |
| Taxes, remuneration and social security | 45 | €12,303 | €17,441 | +€5,138 | +41.8% |
| Taxes | 450/3 | €12,303 | €17,441 | +€5,138 | +41.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €698 | +€698 | |
| Gross operating margin | 9900 | €60,203 | €20,748 | -€39,455 | -65.5% |
| Operating profit (loss) | 9901 | €60,203 | €20,050 | -€40,153 | -66.7% |
| Financial income | 75/76B | €62 | €2,627 | +€2,565 | +4134.3% |
| Recurring financial income | 75 | €62 | €2,627 | +€2,565 | +4134.3% |
| Financial charges | 65/66B | - | €81 | +€81 | |
| Recurring financial charges | 65 | - | €81 | +€81 | |
| Profit (loss) for the period before taxes | 9903 | €60,265 | €22,596 | -€37,669 | -62.5% |
| Income taxes | 67/77 | €12,303 | €4,938 | -€7,364 | -59.9% |
| Profit (loss) for the period | 9904 | €47,963 | €17,658 | -€30,305 | -63.2% |
| Profit (loss) for the period to be appropriated | 9905 | €47,963 | €17,658 | -€30,305 | -63.2% |
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 6 October 2026 via checked.be.