KARWEIWERKEN DECKERS BART: 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.
KARWEIWERKEN DECKERS BART
Largest movements
- Tangible fixed assets +€50,934
up €50,934 (+11.1%), from €457,382 to €508,316
of which Plant, machinery and equipment: +€55,834
- Cash +€32,742
up €32,742 (+354%), from €9,250 to €41,992
mainly Depreciation (+€112,393) and Tax, wage and social debts (+€32,676)
- Receivables within one year +€27,246
up €27,246 (+45.2%), from €60,262 to €87,508
of which Trade receivables: +€26,289
- Tax, wage and social debts +€32,676
up €32,676 (+74.7%), from €43,740 to €76,416
of which Remuneration and social security: +€21,144
- Reserves +€30,694
up €30,694 (+51.7%), from €59,374 to €90,068
- Trade debts +€27,057
up €27,057 (+202%), from €13,417 to €40,474
- Debts after one year +€23,856
up €23,856 (+22.3%), from €106,914 to €130,771
- Current portion of long-term debt -€21,658
down €21,658 (-20.9%), from €103,416 to €81,758
- Gross operating margin +€94,623
up €94,623 (+35.8%), from €264,601 to €359,224
- Staff costs +€43,600
up €43,600 (+35.7%), from €122,239 to €165,839
- Depreciation +€43,588
up €43,588 (+63.3%), from €68,805 to €112,393
- Other operating charges +€22,518
up €22,518 (+167%), from €13,519 to €36,038
- Write-downs -€15,933
no longer reported in 2024 (was €15,933)
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 | €549,578 | €655,456 | +€105,878 | +19.3% |
| Fixed assets | 21/28 | €458,002 | €509,136 | +€51,134 | +11.2% |
| Tangible fixed assets | 22/27 | €457,382 | €508,316 | +€50,934 | +11.1% |
| Plant, machinery and equipment | 23 | €54,211 | €110,045 | +€55,834 | +103% |
| Furniture and vehicles | 24 | €379,567 | €388,155 | +€8,588 | +2.3% |
| Leasing and similar rights | 25 | €23,603 | €10,116 | -€13,488 | -57.1% |
| Financial fixed assets | 28 | €620 | €820 | +€200 | +32.3% |
| Current assets | 29/58 | €91,577 | €146,321 | +€54,744 | +59.8% |
| Amounts receivable within one year | 40/41 | €60,262 | €87,508 | +€27,246 | +45.2% |
| Trade receivables | 40 | €50,264 | €76,553 | +€26,289 | +52.3% |
| Other amounts receivable | 41 | €9,998 | €10,954 | +€956 | +9.6% |
| Cash at bank and in hand | 54/58 | €9,250 | €41,992 | +€32,742 | +354% |
| Deferred charges and accrued income | 490/1 | €22,065 | €16,821 | -€5,244 | -23.8% |
| Total equity and liabilities | 10/49 | €549,578 | €655,456 | +€105,878 | +19.3% |
| Equity | 10/15 | €78,258 | €108,952 | +€30,694 | +39.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €59,374 | €90,068 | +€30,694 | +51.7% |
| Distributable reserves | 133 | €59,374 | €90,068 | +€30,694 | +51.7% |
| Profit (loss) carried forward | 14 | €284 | €284 | = | 0.0% |
| Amounts payable | 17/49 | €471,320 | €546,504 | +€75,184 | +16.0% |
| Amounts payable after more than one year | 17 | €106,914 | €130,771 | +€23,856 | +22.3% |
| Financial debts | 170/4 | €106,914 | €130,771 | +€23,856 | +22.3% |
| Amounts payable within one year | 42/48 | €347,540 | €394,188 | +€46,648 | +13.4% |
| Current portion of amounts payable after more than one year | 42 | €103,416 | €81,758 | -€21,658 | -20.9% |
| Financial debts | 43 | €19,140 | €27,192 | +€8,052 | +42.1% |
| Credit institutions | 430/8 | €19,140 | €27,192 | +€8,052 | +42.1% |
| Trade debts | 44 | €13,417 | €40,474 | +€27,057 | +202% |
| Suppliers | 440/4 | €13,417 | €40,474 | +€27,057 | +202% |
| Taxes, remuneration and social security | 45 | €43,740 | €76,416 | +€32,676 | +74.7% |
| Taxes | 450/3 | €16,847 | €28,379 | +€11,532 | +68.5% |
| Remuneration and social security | 454/9 | €26,894 | €48,038 | +€21,144 | +78.6% |
| Other amounts payable | 47/48 | €167,827 | €168,348 | +€521 | +0.3% |
| Accrued charges and deferred income | 492/3 | €16,865 | €21,545 | +€4,680 | +27.7% |
| Non-recurring operating income | 76A | €8,000 | - | -€8,000 | |
| Remuneration, social security and pensions | 62 | €122,239 | €165,839 | +€43,600 | +35.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,805 | €112,393 | +€43,588 | +63.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €15,933 | - | -€15,933 | |
| Other operating charges | 640/8 | €13,519 | €36,038 | +€22,518 | +167% |
| Gross operating margin | 9900 | €264,601 | €359,224 | +€94,623 | +35.8% |
| Operating profit (loss) | 9901 | €44,104 | €44,954 | +€850 | +1.9% |
| Financial income | 75/76B | €66 | €11,142 | +€11,076 | +16,859% |
| Recurring financial income | 75 | €66 | €192 | +€126 | +192% |
| Non-recurring financial income | 76B | - | €10,950 | +€10,950 | |
| Financial charges | 65/66B | €11,348 | €16,194 | +€4,846 | +42.7% |
| Recurring financial charges | 65 | €11,348 | €16,194 | +€4,846 | +42.7% |
| Profit (loss) for the period before taxes | 9903 | €32,822 | €39,902 | +€7,080 | +21.6% |
| Income taxes | 67/77 | €9,317 | €9,208 | -€109 | -1.2% |
| Profit (loss) for the period | 9904 | €23,505 | €30,694 | +€7,189 | +30.6% |
| Profit (loss) for the period to be appropriated | 9905 | €23,505 | €30,694 | +€7,189 | +30.6% |
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 20 October 2026 via checked.be.