DESPECHT: 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.
DESPECHT
Largest movements
- Receivables within one year +€34,249
up €34,249 (+12.4%), from €276,669 to €310,918
of which Other amounts receivable: +€160,349
- Profit (loss) carried forward +€38,010
up €38,010 (+3.4%), from -€1.1m to -€1.1m
- Other debts -€4,336
down €4,336 (-0.3%), from €1.4m to €1.4m
- Gross operating margin -€70,229
down €70,229 (-64.5%), from €108,806 to €38,576
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €276,669 | €310,918 | +€34,249 | +12.4% |
| Current assets | 29/58 | €276,669 | €310,918 | +€34,249 | +12.4% |
| Amounts receivable within one year | 40/41 | €276,669 | €310,918 | +€34,249 | +12.4% |
| Trade receivables | 40 | €126,100 | - | -€126,100 | |
| Other amounts receivable | 41 | €150,569 | €310,918 | +€160,349 | +106.5% |
| Total equity and liabilities | 10/49 | €276,669 | €310,918 | +€34,249 | +12.4% |
| Equity | 10/15 | -€1,087,057 | -€1,049,047 | +€38,010 | +3.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,105,657 | -€1,067,647 | +€38,010 | +3.4% |
| Amounts payable | 17/49 | €1,363,725 | €1,359,965 | -€3,761 | -0.3% |
| Amounts payable within one year | 42/48 | €1,363,725 | €1,359,965 | -€3,761 | -0.3% |
| Financial debts | 43 | €1,001 | €1,555 | +€554 | +55.3% |
| Credit institutions | 430/8 | €1,001 | €1,555 | +€554 | +55.3% |
| Trade debts | 44 | €30 | €52 | +€22 | +72.3% |
| Suppliers | 440/4 | €30 | €52 | +€22 | +72.3% |
| Other amounts payable | 47/48 | €1,362,694 | €1,358,358 | -€4,336 | -0.3% |
| Other operating charges | 640/8 | €493 | €505 | +€12 | +2.4% |
| Gross operating margin | 9900 | €108,806 | €38,576 | -€70,229 | -64.5% |
| Operating profit (loss) | 9901 | €108,312 | €38,071 | -€70,241 | -64.9% |
| Financial charges | 65/66B | €125 | €61 | -€64 | -51.2% |
| Recurring financial charges | 65 | €125 | €61 | -€64 | -51.2% |
| Profit (loss) for the period before taxes | 9903 | €108,187 | €38,010 | -€70,177 | -64.9% |
| Profit (loss) for the period | 9904 | €108,187 | €38,010 | -€70,177 | -64.9% |
| Profit (loss) for the period to be appropriated | 9905 | €108,187 | €38,010 | -€70,177 | -64.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 November 2023 and 30 November 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.