DES SKASSIS: 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.
DES SKASSIS
Largest movements
- Tangible fixed assets +€5,061
up €5,061 (+9.9%), from €51,036 to €56,097
of which Furniture and vehicles: +€5,220
- Receivables within one year -€4,260
no longer reported in 2024 (was €4,260)
- Cash -€2,300
down €2,300 (-66.4%), from €3,462 to €1,163
mainly Investment in fixed assets (net) (-€6,119) and Other debts (-€1,390)
- Other debts -€1,390
down €1,390 (-3.9%), from €35,700 to €34,309
- Turnover +€11,417
new in 2024: €11,417
- Purchases and services +€11,381
new in 2024: €11,381
- Gross operating margin -€4,075
down €4,075 (-63.7%), from €6,393 to €2,318
- Depreciation +€899
up €899 (+161%), from €560 to €1,458
- Taxes -€407
no longer reported in 2024 (was €407)
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.
Derived cash bridge
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 | €60,759 | €58,859 | -€1,899 | -3.1% |
| Fixed assets | 21/28 | €53,036 | €57,697 | +€4,661 | +8.8% |
| Intangible fixed assets | 21 | €2,000 | €1,600 | -€400 | -20.0% |
| Tangible fixed assets | 22/27 | €51,036 | €56,097 | +€5,061 | +9.9% |
| Land and buildings | 22 | €50,000 | €50,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,036 | €877 | -€160 | -15.4% |
| Furniture and vehicles | 24 | - | €5,220 | +€5,220 | |
| Current assets | 29/58 | €7,722 | €1,163 | -€6,560 | -84.9% |
| Amounts receivable within one year | 40/41 | €4,260 | - | -€4,260 | |
| Trade receivables | 40 | €4,260 | - | -€4,260 | |
| Cash at bank and in hand | 54/58 | €3,462 | €1,163 | -€2,300 | -66.4% |
| Total equity and liabilities | 10/49 | €60,759 | €58,859 | -€1,899 | -3.1% |
| Equity | 10/15 | €24,370 | €23,905 | -€465 | -1.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,820 | €5,355 | -€465 | -8.0% |
| Amounts payable | 17/49 | €36,388 | €34,954 | -€1,434 | -3.9% |
| Amounts payable within one year | 42/48 | €36,388 | €34,954 | -€1,434 | -3.9% |
| Trade debts | 44 | €282 | €238 | -€44 | -15.4% |
| Suppliers | 440/4 | €282 | €238 | -€44 | -15.4% |
| Taxes, remuneration and social security | 45 | €407 | €407 | = | 0.0% |
| Taxes | 450/3 | €407 | €407 | = | 0.0% |
| Other amounts payable | 47/48 | €35,700 | €34,309 | -€1,390 | -3.9% |
| Turnover | 70 | - | €11,417 | +€11,417 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €11,381 | +€11,381 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €560 | €1,458 | +€899 | +161% |
| Other operating charges | 640/8 | €1,296 | €1,280 | -€17 | -1.3% |
| Gross operating margin | 9900 | €6,393 | €2,318 | -€4,075 | -63.7% |
| Operating profit (loss) | 9901 | €4,537 | -€420 | -€4,957 | |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €109 | €45 | -€64 | -58.7% |
| Recurring financial charges | 65 | €109 | €45 | -€64 | -58.7% |
| Profit (loss) for the period before taxes | 9903 | €4,434 | -€465 | -€4,900 | |
| Income taxes | 67/77 | €407 | - | -€407 | |
| Profit (loss) for the period | 9904 | €4,028 | -€465 | -€4,493 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,028 | -€465 | -€4,493 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.