34 DS: 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.
34 DS
Largest movements
- Receivables within one year -€34,452
down €34,452 (-70.0%), from €49,213 to €14,760
of which Trade receivables: -€33,589
- Cash -€3,621
down €3,621 (-56.3%), from €6,429 to €2,808
mainly Trade debts (-€43,665) and Net result for the year (-€259)
- Deferred charges and accrued income -€710
down €710 (-61.0%), from €1,163 to €453
- Trade debts -€43,665
down €43,665 (-85.1%), from €51,302 to €7,637
- Other debts +€2,927
up €2,927 (+45.3%), from €6,454 to €9,381
- Tax, wage and social debts +€1,882
up €1,882 (+72.8%), from €2,584 to €4,466
of which Taxes: +€4,408
- Gross operating margin +€7,381
up €7,381, from -€6,821 to €559
- Other operating charges -€532
down €532 (-74.3%), from €715 to €184
- Financial charges +€301
up €301 (+200860.0%), from €0 to €301
- Depreciation +€242
up €242 (+266.0%), from €91 to €333
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €57,712 | €18,597 | -€39,116 | -67.8% |
| Fixed assets | 21/28 | €908 | €575 | -€333 | -36.7% |
| Tangible fixed assets | 22/27 | €908 | €575 | -€333 | -36.7% |
| Furniture and vehicles | 24 | €908 | €575 | -€333 | -36.7% |
| Current assets | 29/58 | €56,804 | €18,021 | -€38,783 | -68.3% |
| Amounts receivable within one year | 40/41 | €49,213 | €14,760 | -€34,452 | -70.0% |
| Trade receivables | 40 | €47,049 | €13,460 | -€33,589 | -71.4% |
| Other amounts receivable | 41 | €2,163 | €1,300 | -€863 | -39.9% |
| Cash at bank and in hand | 54/58 | €6,429 | €2,808 | -€3,621 | -56.3% |
| Deferred charges and accrued income | 490/1 | €1,163 | €453 | -€710 | -61.0% |
| Total equity and liabilities | 10/49 | €57,712 | €18,597 | -€39,116 | -67.8% |
| Equity | 10/15 | -€2,628 | -€2,887 | -€259 | -9.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,628 | -€7,887 | -€259 | -3.4% |
| Amounts payable | 17/49 | €60,340 | €21,483 | -€38,857 | -64.4% |
| Amounts payable within one year | 42/48 | €60,340 | €21,483 | -€38,857 | -64.4% |
| Trade debts | 44 | €51,302 | €7,637 | -€43,665 | -85.1% |
| Suppliers | 440/4 | €51,302 | €7,637 | -€43,665 | -85.1% |
| Taxes, remuneration and social security | 45 | €2,584 | €4,466 | +€1,882 | +72.8% |
| Taxes | 450/3 | €58 | €4,466 | +€4,408 | +7565.5% |
| Remuneration and social security | 454/9 | €2,526 | - | -€2,526 | |
| Other amounts payable | 47/48 | €6,454 | €9,381 | +€2,927 | +45.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €91 | €333 | +€242 | +266.0% |
| Other operating charges | 640/8 | €715 | €184 | -€532 | -74.3% |
| Gross operating margin | 9900 | -€6,821 | €559 | +€7,381 | |
| Operating profit (loss) | 9901 | -€7,628 | €43 | +€7,670 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €0 | €301 | +€301 | +200860.0% |
| Recurring financial charges | 65 | €0 | €301 | +€301 | +200860.0% |
| Profit (loss) for the period before taxes | 9903 | -€7,628 | -€259 | +€7,369 | +96.6% |
| Profit (loss) for the period | 9904 | -€7,628 | -€259 | +€7,369 | +96.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,628 | -€259 | +€7,369 | +96.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.