CENTRE DAILLY: 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.
CENTRE DAILLY
Largest movements
- Tangible fixed assets -€15,450
down €15,450 (-4.1%), from €379,375 to €363,925
of which Land and buildings: -€14,450
- Cash -€6,539
down €6,539 (-24.0%), from €27,244 to €20,704
mainly Debts after one year (-€21,901) and Receivables within one year (-€5,431)
- Receivables within one year +€5,431
new in 2024: €5,431
- Debts after one year -€21,901
down €21,901 (-8.6%), from €254,783 to €232,882
- Other operating charges +€9,083
up €9,083 (+120.3%), from €7,552 to €16,635
- Gross operating margin -€6,586
down €6,586 (-13.8%), from €47,570 to €40,985
- Taxes -€1,279
down €1,279 (-44.9%), from €2,847 to €1,569
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 | €460,618 | €444,060 | -€16,558 | -3.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €379,375 | €363,925 | -€15,450 | -4.1% |
| Tangible fixed assets | 22/27 | €379,375 | €363,925 | -€15,450 | -4.1% |
| Land and buildings | 22 | €377,652 | €363,202 | -€14,450 | -3.8% |
| Furniture and vehicles | 24 | €1,723 | €723 | -€1,000 | -58.0% |
| Current assets | 29/58 | €81,244 | €80,136 | -€1,108 | -1.4% |
| Amounts receivable within one year | 40/41 | - | €5,431 | +€5,431 | |
| Other amounts receivable | 41 | - | €5,431 | +€5,431 | |
| Cash at bank and in hand | 54/58 | €27,244 | €20,704 | -€6,539 | -24.0% |
| Deferred charges and accrued income | 490/1 | €54,000 | €54,000 | = | 0.0% |
| Total equity and liabilities | 10/49 | €460,618 | €444,060 | -€16,558 | -3.6% |
| Equity | 10/15 | €37,494 | €41,676 | +€4,183 | +11.2% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €7,494 | €11,676 | +€4,183 | +55.8% |
| Distributable reserves | 133 | €7,494 | €11,676 | +€4,183 | +55.8% |
| Amounts payable | 17/49 | €423,125 | €402,384 | -€20,741 | -4.9% |
| Amounts payable after more than one year | 17 | €254,783 | €232,882 | -€21,901 | -8.6% |
| Financial debts | 170/4 | €254,783 | €232,882 | -€21,901 | -8.6% |
| Amounts payable within one year | 42/48 | €167,836 | €168,544 | +€707 | +0.4% |
| Current portion of amounts payable after more than one year | 42 | €21,659 | €21,901 | +€241 | +1.1% |
| Trade debts | 44 | €762 | €1,228 | +€466 | +61.1% |
| Suppliers | 440/4 | €762 | €1,228 | +€466 | +61.1% |
| Taxes, remuneration and social security | 45 | €2,847 | €2,847 | = | 0.0% |
| Taxes | 450/3 | €2,847 | €2,847 | = | 0.0% |
| Other amounts payable | 47/48 | €142,567 | €142,567 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €505 | €958 | +€453 | +89.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,450 | €15,450 | = | 0.0% |
| Other operating charges | 640/8 | €7,552 | €16,635 | +€9,083 | +120.3% |
| Gross operating margin | 9900 | €47,570 | €40,985 | -€6,586 | -13.8% |
| Operating profit (loss) | 9901 | €24,568 | €8,900 | -€15,668 | -63.8% |
| Financial charges | 65/66B | €3,342 | €3,149 | -€194 | -5.8% |
| Recurring financial charges | 65 | €3,342 | €3,149 | -€194 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | €21,226 | €5,751 | -€15,475 | -72.9% |
| Income taxes | 67/77 | €2,847 | €1,569 | -€1,279 | -44.9% |
| Profit (loss) for the period | 9904 | €18,378 | €4,183 | -€14,196 | -77.2% |
| Profit (loss) for the period to be appropriated | 9905 | €18,378 | €4,183 | -€14,196 | -77.2% |
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 5 October 2026 via checked.be.