DESCLÉ: 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.
DESCLÉ
Largest movements
- Receivables within one year +€32,590
up €32,590 (+57.7%), from €56,493 to €89,082
- Cash -€23,033
down €23,033 (-89.0%), from €25,870 to €2,838
mainly Receivables within one year (-€32,590) and Deferred charges and accrued income (-€6)
- Tangible fixed assets -€5,822
down €5,822 (-10.2%), from €57,301 to €51,479
- Profit (loss) carried forward +€2,997
up €2,997 (+7.0%), from -€42,699 to -€39,702
- Gross operating margin -€272,356
down €272,356 (-96.0%), from €283,741 to €11,385
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 | €253,167 | €256,906 | +€3,740 | +1.5% |
| Fixed assets | 21/28 | €58,157 | €52,335 | -€5,822 | -10.0% |
| Tangible fixed assets | 22/27 | €57,301 | €51,479 | -€5,822 | -10.2% |
| Land and buildings | 22 | €57,301 | €51,479 | -€5,822 | -10.2% |
| Financial fixed assets | 28 | €856 | €856 | = | 0.0% |
| Current assets | 29/58 | €195,009 | €204,572 | +€9,562 | +4.9% |
| Stocks and contracts in progress | 3 | €112,500 | €112,500 | = | 0.0% |
| Stocks | 30/36 | €112,500 | €112,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €56,493 | €89,082 | +€32,590 | +57.7% |
| Other amounts receivable | 41 | €56,493 | €89,082 | +€32,590 | +57.7% |
| Cash at bank and in hand | 54/58 | €25,870 | €2,838 | -€23,033 | -89.0% |
| Deferred charges and accrued income | 490/1 | €146 | €152 | +€6 | +3.8% |
| Total equity and liabilities | 10/49 | €253,167 | €256,906 | +€3,740 | +1.5% |
| Equity | 10/15 | €250,351 | €253,347 | +€2,997 | +1.2% |
| Contributions | 10/11 | €290,600 | €290,600 | = | 0.0% |
| Reserves | 13 | €2,450 | €2,450 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,450 | €2,450 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,450 | €2,450 | = | 0.0% |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€42,699 | -€39,702 | +€2,997 | +7.0% |
| Amounts payable | 17/49 | €2,816 | €3,559 | +€743 | +26.4% |
| Amounts payable within one year | 42/48 | €2,816 | €3,559 | +€743 | +26.4% |
| Trade debts | 44 | €310 | €1,053 | +€743 | +240.1% |
| Suppliers | 440/4 | €310 | €1,053 | +€743 | +240.1% |
| Taxes, remuneration and social security | 45 | €506 | €506 | = | 0.0% |
| Taxes | 450/3 | €506 | €506 | = | 0.0% |
| Other amounts payable | 47/48 | €2,000 | €2,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,381 | €5,822 | -€559 | -8.8% |
| Other operating charges | 640/8 | €3,142 | €2,149 | -€993 | -31.6% |
| Gross operating margin | 9900 | €283,741 | €11,385 | -€272,356 | -96.0% |
| Operating profit (loss) | 9901 | €274,217 | €3,413 | -€270,804 | -98.8% |
| Financial charges | 65/66B | €353 | €417 | +€63 | +17.9% |
| Recurring financial charges | 65 | €353 | €417 | +€63 | +17.9% |
| Profit (loss) for the period before taxes | 9903 | €273,864 | €2,997 | -€270,868 | -98.9% |
| Income taxes | 67/77 | €1,474 | €0 | -€1,474 | -100.0% |
| Profit (loss) for the period | 9904 | €272,391 | €2,997 | -€269,394 | -98.9% |
| Profit (loss) for the period to be appropriated | 9905 | €272,391 | €2,997 | -€269,394 | -98.9% |
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 28 September 2026 via checked.be.