DETOURNAY JOSE: 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.
DETOURNAY JOSE
Largest movements
- Tangible fixed assets -€4,230
down €4,230 (-21.3%), from €19,887 to €15,657
- Receivables within one year +€869
up €869 (+25.9%), from €3,352 to €4,221
of which Trade receivables: +€1,137
- Cash -€668
down €668 (-4.5%), from €14,701 to €14,033
mainly Net result for the year (-€5,909) and Receivables within one year (-€869)
- Profit (loss) carried forward -€5,909
down €5,909 (-70.9%), from -€8,331 to -€14,240
- Other debts +€1,386
up €1,386 (+4.0%), from €34,738 to €36,124
- Gross operating margin -€5,574
down €5,574, from €4,500 to -€1,074
- Depreciation +€2,967
up €2,967 (+235%), from €1,263 to €4,230
- Other operating charges +€56
up €56 (+11.2%), from €501 to €557
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 | €39,168 | €34,904 | -€4,264 | -10.9% |
| Fixed assets | 21/28 | €19,887 | €15,657 | -€4,230 | -21.3% |
| Tangible fixed assets | 22/27 | €19,887 | €15,657 | -€4,230 | -21.3% |
| Furniture and vehicles | 24 | €19,887 | €15,657 | -€4,230 | -21.3% |
| Current assets | 29/58 | €19,281 | €19,247 | -€34 | -0.2% |
| Stocks and contracts in progress | 3 | €1,228 | €993 | -€235 | -19.1% |
| Stocks | 30/36 | €1,228 | €993 | -€235 | -19.1% |
| Amounts receivable within one year | 40/41 | €3,352 | €4,221 | +€869 | +25.9% |
| Trade receivables | 40 | - | €1,137 | +€1,137 | |
| Other amounts receivable | 41 | €3,352 | €3,084 | -€268 | -8.0% |
| Cash at bank and in hand | 54/58 | €14,701 | €14,033 | -€668 | -4.5% |
| Total equity and liabilities | 10/49 | €39,168 | €34,904 | -€4,264 | -10.9% |
| Equity | 10/15 | €3,729 | -€2,180 | -€5,909 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €5,860 | €5,860 | = | 0.0% |
| Distributable reserves | 133 | €5,860 | €5,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,331 | -€14,240 | -€5,909 | -70.9% |
| Amounts payable | 17/49 | €35,439 | €37,084 | +€1,645 | +4.6% |
| Amounts payable within one year | 42/48 | €35,439 | €37,084 | +€1,645 | +4.6% |
| Trade debts | 44 | €701 | €960 | +€259 | +36.9% |
| Suppliers | 440/4 | €701 | €960 | +€259 | +36.9% |
| Other amounts payable | 47/48 | €34,738 | €36,124 | +€1,386 | +4.0% |
| Non-recurring operating income | 76A | €9,200 | - | -€9,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,263 | €4,230 | +€2,967 | +235% |
| Other operating charges | 640/8 | €501 | €557 | +€56 | +11.2% |
| Gross operating margin | 9900 | €4,500 | -€1,074 | -€5,574 | |
| Operating profit (loss) | 9901 | €2,736 | -€5,861 | -€8,597 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Non-recurring financial income | 76B | - | €1 | +€1 | |
| Financial charges | 65/66B | €41 | €49 | +€8 | +19.5% |
| Recurring financial charges | 65 | €41 | €49 | +€8 | +19.5% |
| Profit (loss) for the period before taxes | 9903 | €2,695 | -€5,909 | -€8,604 | |
| Profit (loss) for the period | 9904 | €2,695 | -€5,909 | -€8,604 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,695 | -€5,909 | -€8,604 |
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 19 October 2026 via checked.be.