DIMITRI EVERTS: 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 EVERTS
Largest movements
- Cash -€26,905
down €26,905 (-78.1%), from €34,470 to €7,564
mainly Receivables within one year (-€23,277) and Deferred charges and accrued income (-€10,867)
- Receivables within one year +€23,277
up €23,277 (+221%), from €10,545 to €33,822
of which Trade receivables: +€25,655
- Deferred charges and accrued income +€10,867
new in 2024: €10,867
- Tangible fixed assets -€7,825
down €7,825 (-12.4%), from €63,049 to €55,225
of which Furniture and vehicles: -€7,598
- Stocks and contracts -€2,792
down €2,792 (-24.0%), from €11,638 to €8,846
- Debts after one year -€5,999
down €5,999 (-22.1%), from €27,122 to €21,123
- Other debts +€3,229
up €3,229 (+5.1%), from €63,117 to €66,346
- Trade debts -€3,185
down €3,185 (-57.3%), from €5,561 to €2,376
- Reserves +€1,301
up €1,301 (+9.5%), from €13,644 to €14,945
- Gross operating margin -€3,613
down €3,613 (-18.1%), from €19,911 to €16,298
- Financial charges -€741
down €741 (-28.5%), from €2,600 to €1,859
- Depreciation +€693
up €693 (+7.1%), from €9,721 to €10,414
- Other operating charges -€620
down €620 (-22.5%), from €2,758 to €2,138
- Financial income +€342
up €342 (+80.6%), from €425 to €767
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 | €119,702 | €116,325 | -€3,377 | -2.8% |
| Fixed assets | 21/28 | €63,049 | €55,225 | -€7,825 | -12.4% |
| Tangible fixed assets | 22/27 | €63,049 | €55,225 | -€7,825 | -12.4% |
| Land and buildings | 22 | €21,028 | €19,130 | -€1,897 | -9.0% |
| Plant, machinery and equipment | 23 | €1,933 | €3,603 | +€1,671 | +86.5% |
| Furniture and vehicles | 24 | €40,089 | €32,491 | -€7,598 | -19.0% |
| Current assets | 29/58 | €56,652 | €61,100 | +€4,448 | +7.9% |
| Stocks and contracts in progress | 3 | €11,638 | €8,846 | -€2,792 | -24.0% |
| Contracts in progress | 37 | €11,638 | €8,846 | -€2,792 | -24.0% |
| Amounts receivable within one year | 40/41 | €10,545 | €33,822 | +€23,277 | +221% |
| Trade receivables | 40 | €4,364 | €30,019 | +€25,655 | +588% |
| Other amounts receivable | 41 | €6,181 | €3,803 | -€2,378 | -38.5% |
| Cash at bank and in hand | 54/58 | €34,470 | €7,564 | -€26,905 | -78.1% |
| Deferred charges and accrued income | 490/1 | - | €10,867 | +€10,867 | |
| Total equity and liabilities | 10/49 | €119,702 | €116,325 | -€3,377 | -2.8% |
| Equity | 10/15 | €16,144 | €17,445 | +€1,301 | +8.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €13,644 | €14,945 | +€1,301 | +9.5% |
| Distributable reserves | 133 | €13,644 | €14,945 | +€1,301 | +9.5% |
| Amounts payable | 17/49 | €103,557 | €98,880 | -€4,678 | -4.5% |
| Amounts payable after more than one year | 17 | €27,122 | €21,123 | -€5,999 | -22.1% |
| Financial debts | 170/4 | €27,122 | €21,123 | -€5,999 | -22.1% |
| Amounts payable within one year | 42/48 | €76,435 | €77,757 | +€1,322 | +1.7% |
| Current portion of amounts payable after more than one year | 42 | €5,776 | €5,999 | +€224 | +3.9% |
| Trade debts | 44 | €5,561 | €2,376 | -€3,185 | -57.3% |
| Suppliers | 440/4 | €5,561 | €2,376 | -€3,185 | -57.3% |
| Taxes, remuneration and social security | 45 | €1,981 | €3,035 | +€1,054 | +53.2% |
| Taxes | 450/3 | €1,481 | €3,035 | +€1,554 | +105% |
| Remuneration and social security | 454/9 | €500 | €0 | -€500 | -100% |
| Other amounts payable | 47/48 | €63,117 | €66,346 | +€3,229 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,721 | €10,414 | +€693 | +7.1% |
| Other operating charges | 640/8 | €2,758 | €2,138 | -€620 | -22.5% |
| Gross operating margin | 9900 | €19,911 | €16,298 | -€3,613 | -18.1% |
| Operating profit (loss) | 9901 | €7,432 | €3,747 | -€3,686 | -49.6% |
| Financial income | 75/76B | €425 | €767 | +€342 | +80.6% |
| Recurring financial income | 75 | €425 | €767 | +€342 | +80.6% |
| Financial charges | 65/66B | €2,600 | €1,859 | -€741 | -28.5% |
| Recurring financial charges | 65 | €2,600 | €1,859 | -€741 | -28.5% |
| Profit (loss) for the period before taxes | 9903 | €5,257 | €2,655 | -€2,602 | -49.5% |
| Income taxes | 67/77 | €1,481 | €1,354 | -€127 | -8.6% |
| Profit (loss) for the period | 9904 | €3,776 | €1,301 | -€2,475 | -65.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,776 | €1,301 | -€2,475 | -65.6% |
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 16 October 2026 via checked.be.