GUY D'OOSTERLINCK: what changed
Two fiscal 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.
GUY D'OOSTERLINCK
Largest movements
- Receivables within one year +€24,005
up €24,005 (+51.0%), from €47,050 to €71,055
of which Trade receivables: +€28,624
- Tangible fixed assets +€19,557
up €19,557 (+27.1%), from €72,250 to €91,807
of which Furniture and vehicles: +€32,853
- Cash +€18,674
up €18,674 (+542.7%), from €3,441 to €22,116
mainly Trade debts (+€74,494) and Other debts (+€34,435)
- Stocks and contracts +€11,456
up €11,456 (+23.6%), from €48,597 to €60,053
- Deferred charges and accrued income +€4,950
up €4,950 (+64.6%), from €7,662 to €12,612
- Trade debts +€74,494
up €74,494 (+113.8%), from €65,467 to €139,961
- Other debts +€34,435
up €34,435 (+30.5%), from €112,722 to €147,158
- Profit (loss) carried forward -€18,125
down €18,125 (-62.2%), from -€29,152 to -€47,276
- Current portion of long-term debt -€12,000
down €12,000 (-80.0%), from €15,000 to €3,000
- Gross operating margin -€10,799
down €10,799 (-54.4%), from €19,846 to €9,047
- Depreciation +€9,167
up €9,167 (+71.7%), from €12,776 to €21,943
- Other operating charges +€989
up €989 (+27.2%), from €3,641 to €4,630
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 | €179,135 | €257,777 | +€78,642 | +43.9% |
| Fixed assets | 21/28 | €72,385 | €91,942 | +€19,557 | +27.0% |
| Tangible fixed assets | 22/27 | €72,250 | €91,807 | +€19,557 | +27.1% |
| Land and buildings | 22 | €16,379 | €14,708 | -€1,671 | -10.2% |
| Plant, machinery and equipment | 23 | €46,856 | €35,230 | -€11,626 | -24.8% |
| Furniture and vehicles | 24 | €9,015 | €41,868 | +€32,853 | +364.4% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €106,750 | €165,836 | +€59,085 | +55.3% |
| Stocks and contracts in progress | 3 | €48,597 | €60,053 | +€11,456 | +23.6% |
| Stocks | 30/36 | €48,597 | €60,053 | +€11,456 | +23.6% |
| Amounts receivable within one year | 40/41 | €47,050 | €71,055 | +€24,005 | +51.0% |
| Trade receivables | 40 | €39,019 | €67,643 | +€28,624 | +73.4% |
| Other amounts receivable | 41 | €8,031 | €3,412 | -€4,619 | -57.5% |
| Cash at bank and in hand | 54/58 | €3,441 | €22,116 | +€18,674 | +542.7% |
| Deferred charges and accrued income | 490/1 | €7,662 | €12,612 | +€4,950 | +64.6% |
| Total equity and liabilities | 10/49 | €179,135 | €257,777 | +€78,642 | +43.9% |
| Equity | 10/15 | -€20,876 | -€39,000 | -€18,125 | -86.8% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €276 | €276 | = | 0.0% |
| Non-distributable reserves | 130/1 | €276 | €276 | = | 0.0% |
| Reserves not available under the articles | 1311 | €276 | €276 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,152 | -€47,276 | -€18,125 | -62.2% |
| Amounts payable | 17/49 | €200,010 | €296,778 | +€96,767 | +48.4% |
| Amounts payable within one year | 42/48 | €196,599 | €294,760 | +€98,161 | +49.9% |
| Current portion of amounts payable after more than one year | 42 | €15,000 | €3,000 | -€12,000 | -80.0% |
| Trade debts | 44 | €65,467 | €139,961 | +€74,494 | +113.8% |
| Suppliers | 440/4 | €65,467 | €139,961 | +€74,494 | +113.8% |
| Taxes, remuneration and social security | 45 | €3,410 | €4,641 | +€1,231 | +36.1% |
| Taxes | 450/3 | €2,360 | €3,591 | +€1,231 | +52.2% |
| Remuneration and social security | 454/9 | €1,050 | €1,050 | = | 0.0% |
| Other amounts payable | 47/48 | €112,722 | €147,158 | +€34,435 | +30.5% |
| Accrued charges and deferred income | 492/3 | €3,412 | €2,018 | -€1,394 | -40.9% |
| Non-recurring operating income | 76A | - | €1,750 | +€1,750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,776 | €21,943 | +€9,167 | +71.7% |
| Other operating charges | 640/8 | €3,641 | €4,630 | +€989 | +27.2% |
| Non-recurring operating charges | 66A | - | €50 | +€50 | |
| Gross operating margin | 9900 | €19,846 | €9,047 | -€10,799 | -54.4% |
| Operating profit (loss) | 9901 | €3,429 | -€17,576 | -€21,004 | |
| Financial income | 75/76B | €60 | €1 | -€59 | -98.5% |
| Recurring financial income | 75 | €60 | €1 | -€59 | -98.5% |
| Financial charges | 65/66B | €85 | €146 | +€61 | +71.9% |
| Recurring financial charges | 65 | €85 | €146 | +€61 | +71.9% |
| Profit (loss) for the period before taxes | 9903 | €3,403 | -€17,721 | -€21,124 | |
| Income taxes | 67/77 | €396 | €404 | +€8 | +2.1% |
| Profit (loss) for the period | 9904 | €3,008 | -€18,125 | -€21,132 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,008 | -€18,125 | -€21,132 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.