Deracab: 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.
Deracab
Largest movements
- Receivables within one year +€18,429
up €18,429 (+123.4%), from €14,937 to €33,367
of which Trade receivables: +€18,801
- Cash -€7,555
down €7,555 (-65.2%), from €11,583 to €4,028
mainly Receivables within one year (-€18,429) and Other debts (-€2,448)
- Deferred charges and accrued income +€1,565
new in 2024: €1,565
- Tangible fixed assets -€1,109
down €1,109 (-14.8%), from €7,470 to €6,361
of which Furniture and vehicles: -€1,844
- Stocks and contracts -€840
down €840 (-54.7%), from €1,535 to €695
- Reserves +€6,125
up €6,125 (+82.1%), from €7,460 to €13,585
- Trade debts +€4,386
up €4,386 (+238.6%), from €1,839 to €6,225
- Other debts -€2,448
down €2,448 (-12.9%), from €18,990 to €16,543
- Tax, wage and social debts +€2,426
up €2,426 (+51.2%), from €4,737 to €7,163
- Gross operating margin -€9,657
down €9,657 (-44.2%), from €21,829 to €12,172
- Taxes -€2,311
down €2,311 (-48.8%), from €4,737 to €2,426
- Other operating charges +€886
new in 2024: €886
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 | €35,526 | €46,016 | +€10,490 | +29.5% |
| Fixed assets | 21/28 | €7,470 | €6,361 | -€1,109 | -14.8% |
| Tangible fixed assets | 22/27 | €7,470 | €6,361 | -€1,109 | -14.8% |
| Plant, machinery and equipment | 23 | €2,555 | €3,290 | +€735 | +28.8% |
| Furniture and vehicles | 24 | €4,915 | €3,071 | -€1,844 | -37.5% |
| Current assets | 29/58 | €28,056 | €39,655 | +€11,599 | +41.3% |
| Stocks and contracts in progress | 3 | €1,535 | €695 | -€840 | -54.7% |
| Stocks | 30/36 | €1,535 | €695 | -€840 | -54.7% |
| Amounts receivable within one year | 40/41 | €14,937 | €33,367 | +€18,429 | +123.4% |
| Trade receivables | 40 | €10,752 | €29,554 | +€18,801 | +174.9% |
| Other amounts receivable | 41 | €4,185 | €3,813 | -€372 | -8.9% |
| Cash at bank and in hand | 54/58 | €11,583 | €4,028 | -€7,555 | -65.2% |
| Deferred charges and accrued income | 490/1 | - | €1,565 | +€1,565 | |
| Total equity and liabilities | 10/49 | €35,526 | €46,016 | +€10,490 | +29.5% |
| Equity | 10/15 | €9,960 | €16,085 | +€6,125 | +61.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €7,460 | €13,585 | +€6,125 | +82.1% |
| Distributable reserves | 133 | €7,460 | €13,585 | +€6,125 | +82.1% |
| Amounts payable | 17/49 | €25,566 | €29,931 | +€4,365 | +17.1% |
| Amounts payable within one year | 42/48 | €25,566 | €29,931 | +€4,365 | +17.1% |
| Trade debts | 44 | €1,839 | €6,225 | +€4,386 | +238.6% |
| Suppliers | 440/4 | €1,839 | €6,225 | +€4,386 | +238.6% |
| Taxes, remuneration and social security | 45 | €4,737 | €7,163 | +€2,426 | +51.2% |
| Taxes | 450/3 | €4,737 | €7,163 | +€2,426 | +51.2% |
| Other amounts payable | 47/48 | €18,990 | €16,543 | -€2,448 | -12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,593 | €2,663 | +€70 | +2.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €62 | - | -€62 | |
| Other operating charges | 640/8 | - | €886 | +€886 | |
| Gross operating margin | 9900 | €21,829 | €12,172 | -€9,657 | -44.2% |
| Operating profit (loss) | 9901 | €19,175 | €8,624 | -€10,551 | -55.0% |
| Financial income | 75/76B | €104 | - | -€104 | |
| Recurring financial income | 75 | €104 | - | -€104 | |
| Financial charges | 65/66B | €51 | €72 | +€21 | +41.0% |
| Recurring financial charges | 65 | €51 | €72 | +€21 | +41.0% |
| Profit (loss) for the period before taxes | 9903 | €19,228 | €8,552 | -€10,676 | -55.5% |
| Income taxes | 67/77 | €4,737 | €2,426 | -€2,311 | -48.8% |
| Profit (loss) for the period | 9904 | €14,491 | €6,125 | -€8,366 | -57.7% |
| Profit (loss) for the period to be appropriated | 9905 | €14,491 | €6,125 | -€8,366 | -57.7% |
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 1 October 2026 via checked.be.