SLEUTELS DECABOOTER: 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.
SLEUTELS DECABOOTER
Largest movements
- Tangible fixed assets +€51,656
up €51,656 (+85.7%), from €60,296 to €111,952
of which Furniture and vehicles: +€59,024
- Receivables within one year -€39,798
down €39,798 (-12.7%), from €314,022 to €274,224
of which Trade receivables: -€34,192
- Cash -€24,930
down €24,930 (-8.9%), from €278,887 to €253,957
mainly Investment in fixed assets (net) (-€70,905) and Trade debts (-€70,206)
- Current investments +€12,000
up €12,000 (+63.8%), from €18,796 to €30,796
- Reserves +€83,369
up €83,369 (+22.2%), from €375,140 to €458,509
of which Distributable reserves: +€83,369
- Trade debts -€70,206
down €70,206 (-34.3%), from €204,413 to €134,207
- Debts after one year +€30,812
up €30,812 (+117%), from €26,419 to €57,231
- Current portion of long-term debt -€21,159
down €21,159 (-37.0%), from €57,168 to €36,008
- Other debts -€17,477
down €17,477 (-50.8%), from €34,399 to €16,922
- Gross operating margin +€50,212
up €50,212 (+9.3%), from €537,440 to €587,652
- Staff costs +€30,720
up €30,720 (+7.4%), from €413,729 to €444,449
- Depreciation +€6,992
up €6,992 (+82.5%), from €8,473 to €15,465
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 | €787,655 | €796,965 | +€9,310 | +1.2% |
| Fixed assets | 21/28 | €61,802 | €117,243 | +€55,440 | +89.7% |
| Intangible fixed assets | 21 | €1,432 | €1,126 | -€306 | -21.4% |
| Tangible fixed assets | 22/27 | €60,296 | €111,952 | +€51,656 | +85.7% |
| Plant, machinery and equipment | 23 | €32,048 | €24,680 | -€7,368 | -23.0% |
| Furniture and vehicles | 24 | €28,247 | €87,271 | +€59,024 | +209% |
| Financial fixed assets | 28 | €75 | €4,165 | +€4,090 | +5,453% |
| Current assets | 29/58 | €725,852 | €679,723 | -€46,130 | -6.4% |
| Stocks and contracts in progress | 3 | €110,500 | €111,750 | +€1,250 | +1.1% |
| Stocks | 30/36 | €110,500 | €111,750 | +€1,250 | +1.1% |
| Amounts receivable within one year | 40/41 | €314,022 | €274,224 | -€39,798 | -12.7% |
| Trade receivables | 40 | €308,416 | €274,224 | -€34,192 | -11.1% |
| Other amounts receivable | 41 | €5,607 | €0 | -€5,607 | -100% |
| Current investments | 50/53 | €18,796 | €30,796 | +€12,000 | +63.8% |
| Cash at bank and in hand | 54/58 | €278,887 | €253,957 | -€24,930 | -8.9% |
| Deferred charges and accrued income | 490/1 | €3,647 | €8,995 | +€5,349 | +147% |
| Total equity and liabilities | 10/49 | €787,655 | €796,965 | +€9,310 | +1.2% |
| Equity | 10/15 | €387,540 | €470,909 | +€83,369 | +21.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €375,140 | €458,509 | +€83,369 | +22.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €375,140 | €458,509 | +€83,369 | +22.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €400,115 | €326,056 | -€74,059 | -18.5% |
| Amounts payable after more than one year | 17 | €26,419 | €57,231 | +€30,812 | +117% |
| Financial debts | 170/4 | €26,419 | €57,231 | +€30,812 | +117% |
| Amounts payable within one year | 42/48 | €373,695 | €268,825 | -€104,871 | -28.1% |
| Current portion of amounts payable after more than one year | 42 | €57,168 | €36,008 | -€21,159 | -37.0% |
| Trade debts | 44 | €204,413 | €134,207 | -€70,206 | -34.3% |
| Suppliers | 440/4 | €204,413 | €134,207 | -€70,206 | -34.3% |
| Taxes, remuneration and social security | 45 | €77,717 | €81,688 | +€3,971 | +5.1% |
| Taxes | 450/3 | €22,504 | €28,562 | +€6,057 | +26.9% |
| Remuneration and social security | 454/9 | €55,212 | €53,127 | -€2,086 | -3.8% |
| Other amounts payable | 47/48 | €34,399 | €16,922 | -€17,477 | -50.8% |
| Remuneration, social security and pensions | 62 | €413,729 | €444,449 | +€30,720 | +7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,473 | €15,465 | +€6,992 | +82.5% |
| Other operating charges | 640/8 | €5,212 | €4,461 | -€751 | -14.4% |
| Non-recurring operating charges | 66A | €1,894 | €895 | -€999 | -52.7% |
| Gross operating margin | 9900 | €537,440 | €587,652 | +€50,212 | +9.3% |
| Operating profit (loss) | 9901 | €108,132 | €122,382 | +€14,250 | +13.2% |
| Financial income | 75/76B | €1,726 | €1,181 | -€545 | -31.6% |
| Recurring financial income | 75 | €1,726 | €1,181 | -€545 | -31.6% |
| Financial charges | 65/66B | €6,495 | €6,448 | -€47 | -0.7% |
| Recurring financial charges | 65 | €6,495 | €6,448 | -€47 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | €103,362 | €117,115 | +€13,753 | +13.3% |
| Income taxes | 67/77 | €29,311 | €33,746 | +€4,435 | +15.1% |
| Profit (loss) for the period | 9904 | €74,051 | €83,369 | +€9,317 | +12.6% |
| Profit (loss) for the period to be appropriated | 9905 | €74,051 | €83,369 | +€9,317 | +12.6% |
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.