DIMITRI DE BECO: 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.
DIMITRI DE BECO
Largest movements
- Tangible fixed assets -€23,254
down €23,254 (-6.2%), from €377,329 to €354,075
of which Land and buildings: -€16,542
- Cash +€19,354
up €19,354 (+384.6%), from €5,033 to €24,387
mainly Depreciation (+€40,050) and Tax, wage and social debts (+€31,789)
- Intangible fixed assets -€12,700
down €12,700 (-19.7%), from €64,558 to €51,858
- Receivables after one year +€9,400
new in 2024: €9,400
- Tax, wage and social debts +€31,789
up €31,789 (+72.6%), from €43,775 to €75,564
of which Taxes: +€31,808
- Debts after one year -€19,212
down €19,212 (-5.6%), from €345,221 to €326,010
- Other debts -€18,571
down €18,571 (-98.7%), from €18,818 to €247
- Trade debts +€16,503
up €16,503 (+1654.4%), from €998 to €17,501
- Advances received -€8,833
no longer reported in 2024 (was €8,833)
- Gross operating margin +€21,317
up €21,317 (+33.0%), from €64,555 to €85,873
- Staff costs +€5,020
up €5,020 (+11.8%), from €42,525 to €47,545
- Depreciation -€3,062
down €3,062 (-7.1%), from €43,112 to €40,050
- Other operating charges -€2,801
down €2,801 (-79.1%), from €3,540 to €739
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 | €459,811 | €454,247 | -€5,564 | -1.2% |
| Fixed assets | 21/28 | €449,887 | €413,933 | -€35,954 | -8.0% |
| Intangible fixed assets | 21 | €64,558 | €51,858 | -€12,700 | -19.7% |
| Tangible fixed assets | 22/27 | €377,329 | €354,075 | -€23,254 | -6.2% |
| Land and buildings | 22 | €332,222 | €315,680 | -€16,542 | -5.0% |
| Plant, machinery and equipment | 23 | €29,808 | €25,675 | -€4,133 | -13.9% |
| Furniture and vehicles | 24 | €10,298 | €7,720 | -€2,578 | -25.0% |
| Other tangible fixed assets | 26 | €5,000 | €5,000 | = | 0.0% |
| Financial fixed assets | 28 | €8,000 | €8,000 | = | 0.0% |
| Current assets | 29/58 | €9,924 | €40,314 | +€30,390 | +306.2% |
| Amounts receivable after more than one year | 29 | - | €9,400 | +€9,400 | |
| Other amounts receivable | 291 | - | €9,400 | +€9,400 | |
| Amounts receivable within one year | 40/41 | €4,891 | €4,891 | = | 0.0% |
| Other amounts receivable | 41 | €4,891 | €4,891 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,033 | €24,387 | +€19,354 | +384.6% |
| Deferred charges and accrued income | 490/1 | - | €1,636 | +€1,636 | |
| Total equity and liabilities | 10/49 | €459,811 | €454,247 | -€5,564 | -1.2% |
| Equity | 10/15 | €36,229 | €28,989 | -€7,240 | -20.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,629 | €10,389 | -€7,240 | -41.1% |
| Amounts payable | 17/49 | €423,582 | €425,258 | +€1,676 | +0.4% |
| Amounts payable after more than one year | 17 | €345,221 | €326,010 | -€19,212 | -5.6% |
| Financial debts | 170/4 | €345,221 | €326,010 | -€19,212 | -5.6% |
| Amounts payable within one year | 42/48 | €72,424 | €93,312 | +€20,888 | +28.8% |
| Trade debts | 44 | €998 | €17,501 | +€16,503 | +1654.4% |
| Suppliers | 440/4 | €998 | €17,501 | +€16,503 | +1654.4% |
| Advances received on contracts in progress | 46 | €8,833 | - | -€8,833 | |
| Taxes, remuneration and social security | 45 | €43,775 | €75,564 | +€31,789 | +72.6% |
| Taxes | 450/3 | €38,371 | €70,179 | +€31,808 | +82.9% |
| Remuneration and social security | 454/9 | €5,404 | €5,385 | -€19 | -0.3% |
| Other amounts payable | 47/48 | €18,818 | €247 | -€18,571 | -98.7% |
| Accrued charges and deferred income | 492/3 | €5,937 | €5,937 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €42,525 | €47,545 | +€5,020 | +11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,112 | €40,050 | -€3,062 | -7.1% |
| Other operating charges | 640/8 | €3,540 | €739 | -€2,801 | -79.1% |
| Gross operating margin | 9900 | €64,555 | €85,873 | +€21,317 | +33.0% |
| Operating profit (loss) | 9901 | -€24,621 | -€2,462 | +€22,160 | +90.0% |
| Financial charges | 65/66B | €5,131 | €4,778 | -€353 | -6.9% |
| Recurring financial charges | 65 | €5,131 | €4,778 | -€353 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | -€29,752 | -€7,240 | +€22,513 | +75.7% |
| Profit (loss) for the period | 9904 | -€29,752 | -€7,240 | +€22,513 | +75.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,752 | -€7,240 | +€22,513 | +75.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2023 and 31 March 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.