DEWALQUE VINCENT: 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.
DEWALQUE VINCENT
Largest movements
- Tangible fixed assets -€5,575
down €5,575 (-52.0%), from €10,722 to €5,147
- Deferred charges and accrued income -€641
no longer reported in 2023 (was €641)
- Receivables within one year -€419
down €419 (-12.3%), from €3,405 to €2,986
of which Other amounts receivable: -€1,454
- Profit (loss) carried forward -€6,798
down €6,798 (-17.2%), from -€39,431 to -€46,229
- Other debts +€6,513
up €6,513 (+57.1%), from €11,403 to €17,916
- Trade debts -€5,348
down €5,348 (-66.6%), from €8,026 to €2,678
- Debts after one year -€2,392
down €2,392 (-60.0%), from €3,984 to €1,592
- Short-term financial debts +€1,219
up €1,219 (+7.7%), from €15,860 to €17,079
- Gross operating margin -€14,314
down €14,314 (-91.9%), from €15,568 to €1,254
- Taxes -€2,448
no longer reported in 2023 (was €2,448)
- Financial charges -€1,267
down €1,267 (-33.8%), from €3,744 to €2,477
- Other operating charges -€765
no longer reported in 2023 (was €765)
- Financial income -€745
no longer reported in 2023 (was €745)
From the 2022 result to the 2023 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 | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,768 | €8,133 | -€6,635 | -44.9% |
| Fixed assets | 21/28 | €10,722 | €5,147 | -€5,575 | -52.0% |
| Tangible fixed assets | 22/27 | €10,722 | €5,147 | -€5,575 | -52.0% |
| Furniture and vehicles | 24 | €10,722 | €5,147 | -€5,575 | -52.0% |
| Current assets | 29/58 | €4,046 | €2,986 | -€1,060 | -26.2% |
| Amounts receivable within one year | 40/41 | €3,405 | €2,986 | -€419 | -12.3% |
| Trade receivables | 40 | €1,753 | €2,788 | +€1,035 | +59.0% |
| Other amounts receivable | 41 | €1,652 | €198 | -€1,454 | -88.0% |
| Deferred charges and accrued income | 490/1 | €641 | - | -€641 | |
| Total equity and liabilities | 10/49 | €14,768 | €8,133 | -€6,635 | -44.9% |
| Equity | 10/15 | -€29,431 | -€36,229 | -€6,798 | -23.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,431 | -€46,229 | -€6,798 | -17.2% |
| Amounts payable | 17/49 | €44,199 | €44,362 | +€163 | +0.4% |
| Amounts payable after more than one year | 17 | €3,984 | €1,592 | -€2,392 | -60.0% |
| Financial debts | 170/4 | €3,984 | €1,592 | -€2,392 | -60.0% |
| Amounts payable within one year | 42/48 | €40,215 | €42,770 | +€2,555 | +6.4% |
| Current portion of amounts payable after more than one year | 42 | €2,046 | €2,046 | = | 0.0% |
| Financial debts | 43 | €15,860 | €17,079 | +€1,219 | +7.7% |
| Credit institutions | 430/8 | €15,860 | €17,079 | +€1,219 | +7.7% |
| Trade debts | 44 | €8,026 | €2,678 | -€5,348 | -66.6% |
| Suppliers | 440/4 | €8,026 | €2,678 | -€5,348 | -66.6% |
| Taxes, remuneration and social security | 45 | €2,880 | €3,051 | +€171 | +5.9% |
| Taxes | 450/3 | €2,880 | €3,051 | +€171 | +5.9% |
| Other amounts payable | 47/48 | €11,403 | €17,916 | +€6,513 | +57.1% |
| Non-recurring operating income | 76A | €6,423 | - | -€6,423 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,032 | €5,575 | -€457 | -7.6% |
| Other operating charges | 640/8 | €765 | - | -€765 | |
| Non-recurring operating charges | 66A | €22 | - | -€22 | |
| Gross operating margin | 9900 | €15,568 | €1,254 | -€14,314 | -91.9% |
| Operating profit (loss) | 9901 | €8,749 | -€4,321 | -€13,070 | |
| Financial income | 75/76B | €745 | - | -€745 | |
| Recurring financial income | 75 | €745 | - | -€745 | |
| Financial charges | 65/66B | €3,744 | €2,477 | -€1,267 | -33.8% |
| Recurring financial charges | 65 | €3,744 | €2,477 | -€1,267 | -33.8% |
| Profit (loss) for the period before taxes | 9903 | €5,750 | -€6,798 | -€12,548 | |
| Income taxes | 67/77 | €2,448 | - | -€2,448 | |
| Profit (loss) for the period | 9904 | €3,302 | -€6,798 | -€10,100 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,302 | -€6,798 | -€10,100 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.