D 2 Projects: 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.
D 2 Projects
Largest movements
- Cash -€2,512
down €2,512 (-28.9%), from €8,700 to €6,188
mainly Net result for the year (-€2,337) and Trade debts (-€417)
- Deferred charges and accrued income -€243
down €243 (-18.2%), from €1,336 to €1,093
- Profit (loss) carried forward -€2,337
down €2,337 (-4.4%), from -€53,119 to -€55,457
- Trade debts -€417
down €417 (-22.5%), from €1,853 to €1,436
- Gross operating margin +€1,272
up €1,272 (+38.3%), from -€3,323 to -€2,050
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 | €15,545 | €12,790 | -€2,755 | -17.7% |
| Current assets | 29/58 | €15,545 | €12,790 | -€2,755 | -17.7% |
| Amounts receivable within one year | 40/41 | €5,509 | €5,509 | = | 0.0% |
| Trade receivables | 40 | €5,509 | €5,509 | = | 0.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €8,700 | €6,188 | -€2,512 | -28.9% |
| Deferred charges and accrued income | 490/1 | €1,336 | €1,093 | -€243 | -18.2% |
| Total equity and liabilities | 10/49 | €15,545 | €12,790 | -€2,755 | -17.7% |
| Equity | 10/15 | -€23,119 | -€25,457 | -€2,337 | -10.1% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,119 | -€55,457 | -€2,337 | -4.4% |
| Amounts payable | 17/49 | €38,665 | €38,247 | -€417 | -1.1% |
| Amounts payable within one year | 42/48 | €38,665 | €38,247 | -€417 | -1.1% |
| Trade debts | 44 | €1,853 | €1,436 | -€417 | -22.5% |
| Suppliers | 440/4 | €1,853 | €1,436 | -€417 | -22.5% |
| Other amounts payable | 47/48 | €36,812 | €36,812 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Other operating charges | 640/8 | €115 | €126 | +€11 | +9.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€3,323 | -€2,050 | +€1,272 | +38.3% |
| Operating profit (loss) | 9901 | -€3,438 | -€2,176 | +€1,261 | +36.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €164 | €161 | -€3 | -1.9% |
| Recurring financial charges | 65 | €164 | €161 | -€3 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,602 | -€2,337 | +€1,265 | +35.1% |
| Profit (loss) for the period | 9904 | -€3,602 | -€2,337 | +€1,265 | +35.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,602 | -€2,337 | +€1,265 | +35.1% |
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 30 September 2026 via checked.be.