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.
DE TEMMERMAN WENDY
Largest movements
- Cash +€83,608
up €83,608 (+162.0%), from €51,605 to €135,213
mainly Net result for the year (+€124,765) and Trade debts (+€31,734)
- Receivables within one year +€70,455
up €70,455 (+108.6%), from €64,856 to €135,311
of which Trade receivables: +€103,993
- Deferred charges and accrued income +€4,592
up €4,592 (+2271.3%), from €202 to €4,794
- Profit (loss) carried forward +€79,003
no longer reported in 2024 (was -€79,003)
- Reserves +€45,762
up €45,762 (+17.0%), from €269,770 to €315,531
of which Distributable reserves: +€45,762
- Trade debts +€31,734
up €31,734 (+480.4%), from €6,606 to €38,340
- Gross operating margin +€138,674
up €138,674 (+800.5%), from €17,324 to €155,997
- Taxes +€31,087
up €31,087 (+19419.5%), from €160 to €31,247
- Other operating charges -€28,855
down €28,855 (-96.2%), from €30,007 to €1,152
- Depreciation -€7,268
down €7,268 (-69.4%), from €10,467 to €3,199
- Financial income +€6,466
up €6,466 (+3693.0%), from €175 to €6,642
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 | €227,372 | €383,872 | +€156,499 | +68.8% |
| Fixed assets | 21/28 | €10,710 | €8,553 | -€2,156 | -20.1% |
| Intangible fixed assets | 21 | - | €1,143 | +€1,143 | |
| Tangible fixed assets | 22/27 | €10,710 | €7,410 | -€3,300 | -30.8% |
| Plant, machinery and equipment | 23 | €10,710 | €7,410 | -€3,300 | -30.8% |
| Current assets | 29/58 | €216,663 | €375,318 | +€158,656 | +73.2% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €64,856 | €135,311 | +€70,455 | +108.6% |
| Trade receivables | 40 | €21,729 | €125,722 | +€103,993 | +478.6% |
| Other amounts receivable | 41 | €43,126 | €9,589 | -€33,537 | -77.8% |
| Cash at bank and in hand | 54/58 | €51,605 | €135,213 | +€83,608 | +162.0% |
| Deferred charges and accrued income | 490/1 | €202 | €4,794 | +€4,592 | +2271.3% |
| Total equity and liabilities | 10/49 | €227,372 | €383,872 | +€156,499 | +68.8% |
| Equity | 10/15 | €220,766 | €345,531 | +€124,765 | +56.5% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €269,770 | €315,531 | +€45,762 | +17.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €266,770 | €312,531 | +€45,762 | +17.2% |
| Profit (loss) carried forward | 14 | -€79,003 | - | +€79,003 | |
| Amounts payable | 17/49 | €6,606 | €38,340 | +€31,734 | +480.4% |
| Amounts payable within one year | 42/48 | €6,606 | €38,340 | +€31,734 | +480.4% |
| Trade debts | 44 | €6,606 | €38,340 | +€31,734 | +480.4% |
| Suppliers | 440/4 | €6,606 | €38,340 | +€31,734 | +480.4% |
| Remuneration, social security and pensions | 62 | - | €891 | +€891 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,467 | €3,199 | -€7,268 | -69.4% |
| Other operating charges | 640/8 | €30,007 | €1,152 | -€28,855 | -96.2% |
| Non-recurring operating charges | 66A | €54,832 | €50 | -€54,781 | -99.9% |
| Gross operating margin | 9900 | €17,324 | €155,997 | +€138,674 | +800.5% |
| Operating profit (loss) | 9901 | -€77,983 | €150,704 | +€228,687 | |
| Financial income | 75/76B | €175 | €6,642 | +€6,466 | +3693.0% |
| Recurring financial income | 75 | €175 | €6,642 | +€6,466 | +3693.0% |
| Financial charges | 65/66B | €1,035 | €1,334 | +€298 | +28.8% |
| Recurring financial charges | 65 | €1,035 | €1,334 | +€298 | +28.8% |
| Profit (loss) for the period before taxes | 9903 | -€78,843 | €156,012 | +€234,855 | |
| Income taxes | 67/77 | €160 | €31,247 | +€31,087 | +19419.5% |
| Profit (loss) for the period | 9904 | -€79,003 | €124,765 | +€203,768 | |
| Profit (loss) for the period to be appropriated | 9905 | -€79,003 | €124,765 | +€203,768 |
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 27 September 2026 via checked.be.