DEPUTTER TIM: 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.
DEPUTTER TIM
Largest movements
- Cash -€11,671
down €11,671 (-60.0%), from €19,444 to €7,773
mainly Receivables within one year (-€8,102) and Trade debts (-€6,493)
- Tangible fixed assets -€10,000
down €10,000 (-14.8%), from €67,573 to €57,573
- Receivables within one year +€8,102
up €8,102 (+47.4%), from €17,103 to €25,205
of which Trade receivables: +€7,661
- Trade debts -€6,493
down €6,493 (-30.8%), from €21,069 to €14,577
- Debts after one year -€5,164
down €5,164 (-10.1%), from €51,151 to €45,986
- Other debts -€4,654
down €4,654 (-27.5%), from €16,898 to €12,244
- Profit (loss) carried forward +€4,311
up €4,311 (+61.7%), from -€6,985 to -€2,674
- Current portion of long-term debt -€3,166
down €3,166 (-38.0%), from €8,330 to €5,164
- Gross operating margin +€27,751
up €27,751, from -€11,539 to €16,212
- Depreciation -€1,481
down €1,481 (-12.9%), from €11,482 to €10,000
- Other operating charges +€275
up €275 (+95.6%), from €287 to €562
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.
Derived cash bridge
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 | €104,934 | €91,397 | -€13,538 | -12.9% |
| Fixed assets | 21/28 | €67,573 | €57,573 | -€10,000 | -14.8% |
| Tangible fixed assets | 22/27 | €67,573 | €57,573 | -€10,000 | -14.8% |
| Land and buildings | 22 | €60,483 | €57,199 | -€3,284 | -5.4% |
| Plant, machinery and equipment | 23 | €1,423 | €50 | -€1,373 | -96.5% |
| Furniture and vehicles | 24 | €909 | €324 | -€585 | -64.4% |
| Leasing and similar rights | 25 | €4,758 | - | -€4,758 | |
| Current assets | 29/58 | €37,361 | €33,824 | -€3,537 | -9.5% |
| Amounts receivable within one year | 40/41 | €17,103 | €25,205 | +€8,102 | +47.4% |
| Trade receivables | 40 | €16,946 | €24,606 | +€7,661 | +45.2% |
| Other amounts receivable | 41 | €157 | €599 | +€442 | +281% |
| Cash at bank and in hand | 54/58 | €19,444 | €7,773 | -€11,671 | -60.0% |
| Deferred charges and accrued income | 490/1 | €814 | €846 | +€32 | +3.9% |
| Total equity and liabilities | 10/49 | €104,934 | €91,397 | -€13,538 | -12.9% |
| Equity | 10/15 | -€785 | €3,526 | +€4,311 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,985 | -€2,674 | +€4,311 | +61.7% |
| Amounts payable | 17/49 | €105,719 | €87,870 | -€17,848 | -16.9% |
| Amounts payable after more than one year | 17 | €51,151 | €45,986 | -€5,164 | -10.1% |
| Financial debts | 170/4 | €51,151 | €45,986 | -€5,164 | -10.1% |
| Amounts payable within one year | 42/48 | €54,568 | €41,884 | -€12,684 | -23.2% |
| Current portion of amounts payable after more than one year | 42 | €8,330 | €5,164 | -€3,166 | -38.0% |
| Trade debts | 44 | €21,069 | €14,577 | -€6,493 | -30.8% |
| Suppliers | 440/4 | €21,069 | €14,577 | -€6,493 | -30.8% |
| Taxes, remuneration and social security | 45 | €8,271 | €9,899 | +€1,629 | +19.7% |
| Taxes | 450/3 | €2,771 | €799 | -€1,971 | -71.2% |
| Remuneration and social security | 454/9 | €5,500 | €9,100 | +€3,600 | +65.5% |
| Other amounts payable | 47/48 | €16,898 | €12,244 | -€4,654 | -27.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,482 | €10,000 | -€1,481 | -12.9% |
| Other operating charges | 640/8 | €287 | €562 | +€275 | +95.6% |
| Gross operating margin | 9900 | -€11,539 | €16,212 | +€27,751 | |
| Operating profit (loss) | 9901 | -€23,308 | €5,650 | +€28,958 | |
| Financial income | 75/76B | €13 | €0 | -€13 | -97.5% |
| Recurring financial income | 75 | €13 | €0 | -€13 | -97.5% |
| Financial charges | 65/66B | €1,487 | €1,339 | -€148 | -9.9% |
| Recurring financial charges | 65 | €1,487 | €1,339 | -€148 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | -€24,782 | €4,311 | +€29,093 | |
| Profit (loss) for the period | 9904 | -€24,782 | €4,311 | +€29,093 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,782 | €4,311 | +€29,093 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.