B. DARDENNE: 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.
B. DARDENNE
Largest movements
- Cash +€3,243
up €3,243 (+1.4%), from €232,723 to €235,966
mainly Net result for the year (+€3,374) and Receivables within one year (+€2,164)
- Trade debts -€4,193
no longer reported in 2024 (was €4,193)
- Reserves +€3,000
up €3,000 (+4.8%), from €62,633 to €65,633
of which Distributable reserves: +€3,000
- Gross operating margin -€19,616
down €19,616 (-84.2%), from €23,306 to €3,691
- Write-downs -€8,334
no longer reported in 2024 (was €8,334)
- Taxes -€3,693
down €3,693 (-75.4%), from €4,895 to €1,202
- Other operating charges -€1,997
no longer reported in 2024 (was €1,997)
- Financial income +€683
up €683 (+157%), from €436 to €1,119
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 | €253,373 | €254,452 | +€1,079 | +0.4% |
| Current assets | 29/58 | €253,373 | €254,452 | +€1,079 | +0.4% |
| Amounts receivable within one year | 40/41 | €19,462 | €17,298 | -€2,164 | -11.1% |
| Trade receivables | 40 | €5,042 | €31 | -€5,011 | -99.4% |
| Other amounts receivable | 41 | €14,420 | €17,267 | +€2,847 | +19.7% |
| Cash at bank and in hand | 54/58 | €232,723 | €235,966 | +€3,243 | +1.4% |
| Deferred charges and accrued income | 490/1 | €1,188 | €1,188 | = | 0.0% |
| Total equity and liabilities | 10/49 | €253,373 | €254,452 | +€1,079 | +0.4% |
| Equity | 10/15 | €249,180 | €252,554 | +€3,374 | +1.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €62,633 | €65,633 | +€3,000 | +4.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €60,773 | €63,773 | +€3,000 | +4.9% |
| Profit (loss) carried forward | 14 | €180,347 | €180,721 | +€374 | +0.2% |
| Amounts payable | 17/49 | €4,193 | €1,898 | -€2,295 | -54.7% |
| Amounts payable within one year | 42/48 | €4,193 | €1,898 | -€2,295 | -54.7% |
| Trade debts | 44 | €4,193 | - | -€4,193 | |
| Suppliers | 440/4 | €4,193 | - | -€4,193 | |
| Taxes, remuneration and social security | 45 | - | €1,898 | +€1,898 | |
| Taxes | 450/3 | - | €1,898 | +€1,898 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €514 | - | -€514 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €8,334 | - | -€8,334 | |
| Other operating charges | 640/8 | €1,997 | - | -€1,997 | |
| Gross operating margin | 9900 | €23,306 | €3,691 | -€19,616 | -84.2% |
| Operating profit (loss) | 9901 | €12,462 | €3,691 | -€8,771 | -70.4% |
| Financial income | 75/76B | €436 | €1,119 | +€683 | +157% |
| Recurring financial income | 75 | €436 | €1,119 | +€683 | +157% |
| Financial charges | 65/66B | €242 | €234 | -€7 | -3.1% |
| Recurring financial charges | 65 | €242 | €234 | -€7 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €12,656 | €4,576 | -€8,080 | -63.8% |
| Income taxes | 67/77 | €4,895 | €1,202 | -€3,693 | -75.4% |
| Profit (loss) for the period | 9904 | €7,761 | €3,374 | -€4,387 | -56.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,761 | €3,374 | -€4,387 | -56.5% |
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 15 October 2026 via checked.be.