KASSA DEVUYST: 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.
KASSA DEVUYST
Largest movements
- Cash -€895
down €895 (-87.7%), from €1,020 to €125
mainly Receivables within one year (-€545) and Trade debts (-€398)
- Receivables within one year +€545
up €545 (+6.4%), from €8,570 to €9,115
of which Other amounts receivable: +€331
- Trade debts -€398
down €398 (-18.6%), from €2,136 to €1,738
- Tax, wage and social debts +€146
up €146 (+95.8%), from €152 to €297
- Profit (loss) carried forward -€98
down €98 (-0.7%), from -€13,158 to -€13,256
- Gross operating margin -€14,788
down €14,788, from €13,628 to -€1,160
- Other operating charges -€3,139
down €3,139 (-77.0%), from €4,075 to €936
- Write-downs -€2,150
down €2,150, from €0 to -€2,150
- Financial charges -€1,278
down €1,278 (-88.3%), from €1,448 to €169
- Financial income -€382
down €382 (-66.6%), from €575 to €192
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 | €9,590 | €9,240 | -€350 | -3.6% |
| Current assets | 29/58 | €9,590 | €9,240 | -€350 | -3.6% |
| Amounts receivable within one year | 40/41 | €8,570 | €9,115 | +€545 | +6.4% |
| Trade receivables | 40 | €5,232 | €5,446 | +€213 | +4.1% |
| Other amounts receivable | 41 | €3,338 | €3,669 | +€331 | +9.9% |
| Cash at bank and in hand | 54/58 | €1,020 | €125 | -€895 | -87.7% |
| Total equity and liabilities | 10/49 | €9,590 | €9,240 | -€350 | -3.6% |
| Equity | 10/15 | €7,302 | €7,205 | -€98 | -1.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,158 | -€13,256 | -€98 | -0.7% |
| Amounts payable | 17/49 | €2,288 | €2,036 | -€252 | -11.0% |
| Amounts payable within one year | 42/48 | €2,288 | €2,036 | -€252 | -11.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €2,136 | €1,738 | -€398 | -18.6% |
| Suppliers | 440/4 | €2,136 | €1,738 | -€398 | -18.6% |
| Taxes, remuneration and social security | 45 | €152 | €297 | +€146 | +95.8% |
| Taxes | 450/3 | €152 | €297 | +€146 | +95.8% |
| Non-recurring operating income | 76A | €7,524 | €0 | -€7,524 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | -€2,150 | -€2,150 | |
| Other operating charges | 640/8 | €4,075 | €936 | -€3,139 | -77.0% |
| Non-recurring operating charges | 66A | €369 | €0 | -€369 | -100.0% |
| Gross operating margin | 9900 | €13,628 | -€1,160 | -€14,788 | |
| Operating profit (loss) | 9901 | €9,183 | €54 | -€9,130 | -99.4% |
| Financial income | 75/76B | €575 | €192 | -€382 | -66.6% |
| Recurring financial income | 75 | €575 | €192 | -€382 | -66.6% |
| Financial charges | 65/66B | €1,448 | €169 | -€1,278 | -88.3% |
| Recurring financial charges | 65 | €1,448 | €169 | -€1,278 | -88.3% |
| Profit (loss) for the period before taxes | 9903 | €8,310 | €77 | -€8,234 | -99.1% |
| Income taxes | 67/77 | €123 | €175 | +€51 | +41.8% |
| Profit (loss) for the period | 9904 | €8,187 | -€98 | -€8,285 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,187 | -€98 | -€8,285 |
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 29 September 2026 via checked.be.