D & A: 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.
D & A
Largest movements
- Receivables within one year -€51,538
down €51,538 (-75.1%), from €68,661 to €17,123
of which Other amounts receivable: -€47,908
- Receivables after one year +€48,388
new in 2024: €48,388
- Cash -€16,250
down €16,250 (-94.9%), from €17,132 to €881
mainly Receivables after one year (-€48,388) and Net result for the year (-€19,170)
- Tangible fixed assets -€5,822
down €5,822 (-31.9%), from €18,227 to €12,405
of which Furniture and vehicles: -€5,151
- Profit (loss) carried forward -€19,170
down €19,170 (-20.2%), from €94,998 to €75,828
- Tax, wage and social debts -€6,826
down €6,826 (-56.1%), from €12,166 to €5,340
- Current portion of long-term debt +€4,680
new in 2024: €4,680
- Trade debts -€3,899
down €3,899 (-88.5%), from €4,405 to €506
- Gross operating margin -€29,453
down €29,453, from €23,167 to -€6,286
- Taxes -€1,437
down €1,437 (-94.1%), from €1,527 to €90
- Other operating charges +€1,041
up €1,041 (+30.6%), from €3,409 to €4,450
- Financial charges +€590
up €590 (+83.2%), from €709 to €1,298
- Depreciation +€471
up €471 (+7.2%), from €6,574 to €7,045
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 | €132,020 | €106,806 | -€25,215 | -19.1% |
| Fixed assets | 21/28 | €45,818 | €39,995 | -€5,822 | -12.7% |
| Tangible fixed assets | 22/27 | €18,227 | €12,405 | -€5,822 | -31.9% |
| Furniture and vehicles | 24 | €13,526 | €8,376 | -€5,151 | -38.1% |
| Other tangible fixed assets | 26 | €4,701 | €4,029 | -€672 | -14.3% |
| Financial fixed assets | 28 | €27,591 | €27,591 | = | 0.0% |
| Current assets | 29/58 | €86,203 | €66,810 | -€19,392 | -22.5% |
| Amounts receivable after more than one year | 29 | - | €48,388 | +€48,388 | |
| Other amounts receivable | 291 | - | €48,388 | +€48,388 | |
| Amounts receivable within one year | 40/41 | €68,661 | €17,123 | -€51,538 | -75.1% |
| Trade receivables | 40 | €8,161 | €4,531 | -€3,630 | -44.5% |
| Other amounts receivable | 41 | €60,500 | €12,591 | -€47,908 | -79.2% |
| Cash at bank and in hand | 54/58 | €17,132 | €881 | -€16,250 | -94.9% |
| Deferred charges and accrued income | 490/1 | €410 | €418 | +€8 | +2.0% |
| Total equity and liabilities | 10/49 | €132,020 | €106,806 | -€25,215 | -19.1% |
| Equity | 10/15 | €115,449 | €96,279 | -€19,170 | -16.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €94,998 | €75,828 | -€19,170 | -20.2% |
| Amounts payable | 17/49 | €16,571 | €10,526 | -€6,045 | -36.5% |
| Amounts payable within one year | 42/48 | €16,571 | €10,526 | -€6,045 | -36.5% |
| Current portion of amounts payable after more than one year | 42 | - | €4,680 | +€4,680 | |
| Trade debts | 44 | €4,405 | €506 | -€3,899 | -88.5% |
| Suppliers | 440/4 | €4,405 | €506 | -€3,899 | -88.5% |
| Taxes, remuneration and social security | 45 | €12,166 | €5,340 | -€6,826 | -56.1% |
| Taxes | 450/3 | €12,166 | €5,340 | -€6,826 | -56.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,574 | €7,045 | +€471 | +7.2% |
| Other operating charges | 640/8 | €3,409 | €4,450 | +€1,041 | +30.6% |
| Gross operating margin | 9900 | €23,167 | -€6,286 | -€29,453 | |
| Operating profit (loss) | 9901 | €13,184 | -€17,782 | -€30,966 | |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €709 | €1,298 | +€590 | +83.2% |
| Recurring financial charges | 65 | €709 | €1,298 | +€590 | +83.2% |
| Profit (loss) for the period before taxes | 9903 | €12,476 | -€19,080 | -€31,556 | |
| Income taxes | 67/77 | €1,527 | €90 | -€1,437 | -94.1% |
| Profit (loss) for the period | 9904 | €10,949 | -€19,170 | -€30,119 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,949 | -€19,170 | -€30,119 |
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 29 October 2026 via checked.be.