GILBERT DERYCKE: 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.
GILBERT DERYCKE
Largest movements
- Receivables within one year +€2,261
up €2,261 (+2.0%), from €114,607 to €116,868
- Tax, wage and social debts -€39,494
down €39,494 (-54.4%), from €72,578 to €33,084
- Profit (loss) carried forward +€36,355
up €36,355 (+68.0%), from -€53,495 to -€17,140
- Other debts +€8,929
up €8,929 (+13.1%), from €68,414 to €77,342
- Trade debts -€3,529
down €3,529 (-18.7%), from €18,899 to €15,370
- Taxes -€112,072
down €112,072, from €72,578 to -€39,494
- Gross operating margin -€51,451
down €51,451, from €48,204 to -€3,247
- Financial income +€541
up €541 (+30.9%), from €1,751 to €2,292
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
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €114,607 | €116,868 | +€2,261 | +2.0% |
| Current assets | 29/58 | €114,607 | €116,868 | +€2,261 | +2.0% |
| Amounts receivable within one year | 40/41 | €114,607 | €116,868 | +€2,261 | +2.0% |
| Other amounts receivable | 41 | €114,607 | €116,868 | +€2,261 | +2.0% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €114,607 | €116,868 | +€2,261 | +2.0% |
| Equity | 10/15 | -€45,300 | -€8,945 | +€36,355 | +80.3% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,998 | €1,998 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €138 | €138 | = | 0.0% |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€53,495 | -€17,140 | +€36,355 | +68.0% |
| Amounts payable | 17/49 | €159,907 | €125,813 | -€34,094 | -21.3% |
| Amounts payable within one year | 42/48 | €159,907 | €125,813 | -€34,094 | -21.3% |
| Financial debts | 43 | €16 | €17 | +€1 | +6.7% |
| Credit institutions | 430/8 | €16 | €17 | +€1 | +6.7% |
| Trade debts | 44 | €18,899 | €15,370 | -€3,529 | -18.7% |
| Suppliers | 440/4 | €18,899 | €15,370 | -€3,529 | -18.7% |
| Taxes, remuneration and social security | 45 | €72,578 | €33,084 | -€39,494 | -54.4% |
| Taxes | 450/3 | €72,578 | €33,084 | -€39,494 | -54.4% |
| Other amounts payable | 47/48 | €68,414 | €77,342 | +€8,929 | +13.1% |
| Other operating charges | 640/8 | €1,804 | €1,634 | -€170 | -9.4% |
| Gross operating margin | 9900 | €48,204 | -€3,247 | -€51,451 | |
| Operating profit (loss) | 9901 | €46,400 | -€4,881 | -€51,281 | |
| Financial income | 75/76B | €1,751 | €2,292 | +€541 | +30.9% |
| Recurring financial income | 75 | €1,751 | €2,292 | +€541 | +30.9% |
| Financial charges | 65/66B | €521 | €549 | +€28 | +5.5% |
| Recurring financial charges | 65 | €521 | €549 | +€28 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | €47,630 | -€3,139 | -€50,768 | |
| Income taxes | 67/77 | €72,578 | -€39,494 | -€112,072 | |
| Profit (loss) for the period | 9904 | -€24,949 | €36,355 | +€61,304 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,949 | €36,355 | +€61,304 |
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 10 October 2026 via checked.be.