DESCHOEMAEKER: 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.
DESCHOEMAEKER
Largest movements
- Stocks and contracts -€2,014
down €2,014 (-12.3%), from €16,378 to €14,363
- Profit (loss) carried forward -€2,224
down €2,224 (-7.7%), from -€29,030 to -€31,254
- Other debts +€2,129
up €2,129 (+9.2%), from €23,069 to €25,198
- Trade debts -€1,017
down €1,017 (-18.7%), from €5,445 to €4,428
- Gross operating margin +€6,515
up €6,515, from -€3,512 to €3,003
- Other operating charges -€344
down €344 (-6.5%), from €5,297 to €4,953
- Staff costs -€180
down €180 (-47.9%), from €377 to €196
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 | €60,395 | €59,283 | -€1,112 | -1.8% |
| Fixed assets | 21/28 | €5,124 | €5,074 | -€50 | -1.0% |
| Intangible fixed assets | 21 | €250 | €200 | -€50 | -20.0% |
| Financial fixed assets | 28 | €4,874 | €4,874 | = | 0.0% |
| Current assets | 29/58 | €55,271 | €54,209 | -€1,062 | -1.9% |
| Stocks and contracts in progress | 3 | €16,378 | €14,363 | -€2,014 | -12.3% |
| Stocks | 30/36 | €16,378 | €14,363 | -€2,014 | -12.3% |
| Amounts receivable within one year | 40/41 | €3,847 | €4,431 | +€583 | +15.2% |
| Trade receivables | 40 | €1,829 | €2,150 | +€320 | +17.5% |
| Other amounts receivable | 41 | €2,018 | €2,281 | +€263 | +13.1% |
| Cash at bank and in hand | 54/58 | €32,674 | €33,140 | +€466 | +1.4% |
| Deferred charges and accrued income | 490/1 | €2,373 | €2,276 | -€97 | -4.1% |
| Total equity and liabilities | 10/49 | €60,395 | €59,283 | -€1,112 | -1.8% |
| Equity | 10/15 | €26,881 | €24,658 | -€2,224 | -8.3% |
| Contributions | 10/11 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €43,517 | €43,517 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,108 | €2,108 | = | 0.0% |
| Distributable reserves | 133 | €39,550 | €39,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,030 | -€31,254 | -€2,224 | -7.7% |
| Amounts payable | 17/49 | €33,514 | €34,625 | +€1,112 | +3.3% |
| Amounts payable after more than one year | 17 | €5,000 | €5,000 | = | 0.0% |
| Financial debts | 170/4 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €28,514 | €29,625 | +€1,112 | +3.9% |
| Trade debts | 44 | €5,445 | €4,428 | -€1,017 | -18.7% |
| Suppliers | 440/4 | €5,445 | €4,428 | -€1,017 | -18.7% |
| Other amounts payable | 47/48 | €23,069 | €25,198 | +€2,129 | +9.2% |
| Remuneration, social security and pensions | 62 | €377 | €196 | -€180 | -47.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50 | €50 | = | 0.0% |
| Other operating charges | 640/8 | €5,297 | €4,953 | -€344 | -6.5% |
| Gross operating margin | 9900 | -€3,512 | €3,003 | +€6,515 | |
| Operating profit (loss) | 9901 | -€9,236 | -€2,197 | +€7,039 | +76.2% |
| Financial income | 75/76B | €26 | €23 | -€3 | -11.3% |
| Recurring financial income | 75 | €26 | €23 | -€3 | -11.3% |
| Financial charges | 65/66B | €45 | €44 | -€1 | -2.5% |
| Recurring financial charges | 65 | €45 | €44 | -€1 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | -€9,255 | -€2,217 | +€7,038 | +76.0% |
| Income taxes | 67/77 | €6 | €6 | +€0 | +5.0% |
| Profit (loss) for the period | 9904 | -€9,261 | -€2,224 | +€7,037 | +76.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,261 | -€2,224 | +€7,037 | +76.0% |
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 27 October 2026 via checked.be.