DESUTTER MANAGEMENT: 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.
DESUTTER MANAGEMENT
Largest movements
- Cash -€2,242
down €2,242 (-2.6%), from €86,593 to €84,351
mainly Contributions, distributions and other (-€58,824) and Other debts (-€9,500)
- Other debts -€9,500
down €9,500 (-16.0%), from €59,500 to €50,000
- Reserves +€7,366
up €7,366 (+120.4%), from €6,120 to €13,486
of which Distributable reserves: +€7,366
- Gross operating margin +€5,491
up €5,491 (+6.9%), from €79,263 to €84,755
- Taxes +€1,413
up €1,413 (+8.6%), from €16,479 to €17,891
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 | €109,662 | €107,984 | -€1,678 | -1.5% |
| Fixed assets | 21/28 | €1,939 | €2,011 | +€72 | +3.7% |
| Tangible fixed assets | 22/27 | €1,939 | €2,011 | +€72 | +3.7% |
| Furniture and vehicles | 24 | €1,939 | €2,011 | +€72 | +3.7% |
| Current assets | 29/58 | €107,723 | €105,973 | -€1,750 | -1.6% |
| Amounts receivable within one year | 40/41 | €20,956 | €21,218 | +€261 | +1.2% |
| Trade receivables | 40 | €16,117 | €16,356 | +€238 | +1.5% |
| Other amounts receivable | 41 | €4,839 | €4,862 | +€23 | +0.5% |
| Cash at bank and in hand | 54/58 | €86,593 | €84,351 | -€2,242 | -2.6% |
| Deferred charges and accrued income | 490/1 | €174 | €404 | +€230 | +132.3% |
| Total equity and liabilities | 10/49 | €109,662 | €107,984 | -€1,678 | -1.5% |
| Equity | 10/15 | €24,720 | €32,086 | +€7,366 | +29.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,120 | €13,486 | +€7,366 | +120.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €6,120 | €13,486 | +€7,366 | +120.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €84,942 | €75,898 | -€9,044 | -10.6% |
| Amounts payable within one year | 42/48 | €84,942 | €75,898 | -€9,044 | -10.6% |
| Trade debts | 44 | €1,700 | €2,028 | +€328 | +19.3% |
| Suppliers | 440/4 | €1,700 | €2,028 | +€328 | +19.3% |
| Taxes, remuneration and social security | 45 | €23,742 | €23,870 | +€128 | +0.5% |
| Taxes | 450/3 | €23,742 | €23,870 | +€128 | +0.5% |
| Other amounts payable | 47/48 | €59,500 | €50,000 | -€9,500 | -16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €956 | €907 | -€49 | -5.1% |
| Other operating charges | 640/8 | €562 | €621 | +€59 | +10.5% |
| Non-recurring operating charges | 66A | €191 | €0 | -€191 | -100.0% |
| Gross operating margin | 9900 | €79,263 | €84,755 | +€5,491 | +6.9% |
| Operating profit (loss) | 9901 | €77,554 | €83,226 | +€5,672 | +7.3% |
| Financial income | 75/76B | €415 | €968 | +€553 | +133.3% |
| Recurring financial income | 75 | €415 | €968 | +€553 | +133.3% |
| Financial charges | 65/66B | €114 | €114 | -€0 | -0.1% |
| Recurring financial charges | 65 | €114 | €114 | -€0 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €77,855 | €84,080 | +€6,225 | +8.0% |
| Income taxes | 67/77 | €16,479 | €17,891 | +€1,413 | +8.6% |
| Profit (loss) for the period | 9904 | €61,377 | €66,189 | +€4,812 | +7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €61,377 | €66,189 | +€4,812 | +7.8% |
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 29 September 2026 via checked.be.