PARQUETS DROUVEN: 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.
PARQUETS DROUVEN
Largest movements
- Tangible fixed assets -€36,329
down €36,329 (-9.7%), from €374,935 to €338,606
of which Land and buildings: -€22,827
- Receivables within one year -€28,334
down €28,334 (-27.2%), from €104,010 to €75,677
of which Trade receivables: -€14,684
- Deferred charges and accrued income +€11,895
up €11,895 (+4,242%), from €280 to €12,175
- Cash -€9,639
down €9,639 (-97.0%), from €9,935 to €295
mainly Debts after one year (-€35,467) and Net result for the year (-€17,159)
- Debts after one year -€35,467
down €35,467 (-16.0%), from €221,736 to €186,268
of which Financial debts: -€33,737
- Short-term financial debts +€20,343
up €20,343 (+143%), from €14,183 to €34,527
- Profit (loss) carried forward -€17,159
down €17,159 (-28.3%), from €60,546 to €43,387
- Current portion of long-term debt -€14,310
down €14,310 (-28.7%), from €49,778 to €35,468
- Tax, wage and social debts -€11,776
down €11,776 (-33.5%), from €35,188 to €23,412
of which Remuneration and social security: -€17,430
- Staff costs +€8,605
up €8,605 (+11.5%), from €74,934 to €83,539
- Depreciation -€4,058
down €4,058 (-8.0%), from €50,740 to €46,683
- Gross operating margin +€3,679
up €3,679 (+3.0%), from €122,297 to €125,976
- Financial charges -€3,124
down €3,124 (-24.1%), from €12,959 to €9,835
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 | €507,046 | €441,276 | -€65,770 | -13.0% |
| Fixed assets | 21/28 | €374,935 | €338,606 | -€36,329 | -9.7% |
| Tangible fixed assets | 22/27 | €374,935 | €338,606 | -€36,329 | -9.7% |
| Land and buildings | 22 | €324,647 | €301,820 | -€22,827 | -7.0% |
| Plant, machinery and equipment | 23 | €16,514 | €13,227 | -€3,287 | -19.9% |
| Furniture and vehicles | 24 | €33,773 | €23,559 | -€10,215 | -30.2% |
| Other tangible fixed assets | 26 | €0 | €0 | -€0 | -100% |
| Current assets | 29/58 | €132,111 | €102,670 | -€29,441 | -22.3% |
| Stocks and contracts in progress | 3 | €17,886 | €14,523 | -€3,363 | -18.8% |
| Stocks | 30/36 | €17,886 | €14,523 | -€3,363 | -18.8% |
| Amounts receivable within one year | 40/41 | €104,010 | €75,677 | -€28,334 | -27.2% |
| Trade receivables | 40 | €84,633 | €69,949 | -€14,684 | -17.4% |
| Other amounts receivable | 41 | €19,377 | €5,727 | -€13,649 | -70.4% |
| Cash at bank and in hand | 54/58 | €9,935 | €295 | -€9,639 | -97.0% |
| Deferred charges and accrued income | 490/1 | €280 | €12,175 | +€11,895 | +4,242% |
| Total equity and liabilities | 10/49 | €507,046 | €441,276 | -€65,770 | -13.0% |
| Equity | 10/15 | €94,046 | €76,887 | -€17,159 | -18.2% |
| Contributions | 10/11 | €14,100 | €14,100 | = | 0.0% |
| Reserves | 13 | €19,400 | €19,400 | = | 0.0% |
| Distributable reserves | 133 | €19,400 | €19,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,546 | €43,387 | -€17,159 | -28.3% |
| Amounts payable | 17/49 | €413,000 | €364,389 | -€48,611 | -11.8% |
| Amounts payable after more than one year | 17 | €221,736 | €186,268 | -€35,467 | -16.0% |
| Financial debts | 170/4 | €220,006 | €186,268 | -€33,737 | -15.3% |
| Other amounts payable | 178/9 | €1,730 | €0 | -€1,730 | -100% |
| Amounts payable within one year | 42/48 | €190,897 | €177,788 | -€13,109 | -6.9% |
| Current portion of amounts payable after more than one year | 42 | €49,778 | €35,468 | -€14,310 | -28.7% |
| Financial debts | 43 | €14,183 | €34,527 | +€20,343 | +143% |
| Credit institutions | 430/8 | €14,183 | €34,527 | +€20,343 | +143% |
| Trade debts | 44 | €89,836 | €81,782 | -€8,054 | -9.0% |
| Suppliers | 440/4 | €89,836 | €81,782 | -€8,054 | -9.0% |
| Taxes, remuneration and social security | 45 | €35,188 | €23,412 | -€11,776 | -33.5% |
| Taxes | 450/3 | €11,935 | €17,589 | +€5,654 | +47.4% |
| Remuneration and social security | 454/9 | €23,253 | €5,824 | -€17,430 | -75.0% |
| Other amounts payable | 47/48 | €1,912 | €2,599 | +€687 | +35.9% |
| Accrued charges and deferred income | 492/3 | €367 | €333 | -€35 | -9.5% |
| Remuneration, social security and pensions | 62 | €74,934 | €83,539 | +€8,605 | +11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,740 | €46,683 | -€4,058 | -8.0% |
| Other operating charges | 640/8 | €2,448 | €2,821 | +€372 | +15.2% |
| Gross operating margin | 9900 | €122,297 | €125,976 | +€3,679 | +3.0% |
| Operating profit (loss) | 9901 | -€5,826 | -€7,066 | -€1,241 | -21.3% |
| Financial income | 75/76B | €38 | €45 | +€6 | +16.2% |
| Recurring financial income | 75 | €38 | €45 | +€6 | +16.2% |
| Financial charges | 65/66B | €12,959 | €9,835 | -€3,124 | -24.1% |
| Recurring financial charges | 65 | €12,959 | €9,835 | -€3,124 | -24.1% |
| Profit (loss) for the period before taxes | 9903 | -€18,746 | -€16,857 | +€1,890 | +10.1% |
| Income taxes | 67/77 | €283 | €302 | +€19 | +6.7% |
| Profit (loss) for the period | 9904 | -€19,030 | -€17,159 | +€1,871 | +9.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,030 | -€17,159 | +€1,871 | +9.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.