D & A CONNECTIONS: 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 CONNECTIONS
Largest movements
- Receivables within one year -€20,482
down €20,482 (-37.5%), from €54,586 to €34,105
of which Trade receivables: -€20,482
- Tangible fixed assets +€4,521
up €4,521 (+171%), from €2,647 to €7,167
of which Furniture and vehicles: +€4,521
- Cash +€3,170
up €3,170 (+448%), from €707 to €3,878
mainly Receivables within one year (+€20,482) and Other debts (+€18,833)
- Other debts +€18,833
up €18,833 (+287%), from €6,554 to €25,386
- Profit (loss) carried forward -€14,695
down €14,695 (-67.5%), from €21,786 to €7,091
- Trade debts -€12,505
down €12,505 (-58.4%), from €21,415 to €8,910
- Tax, wage and social debts -€4,424
down €4,424 (-61.6%), from €7,186 to €2,762
of which Remuneration and social security: -€4,690
- Gross operating margin -€56,380
down €56,380, from €46,793 to -€9,588
- Staff costs -€41,084
no longer reported in 2024 (was €41,084)
- Depreciation -€910
no longer reported in 2024 (was €910)
- Taxes -€769
down €769 (-53.5%), from €1,439 to €670
- Financial income -€733
no longer reported in 2024 (was €733)
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 | €57,940 | €45,149 | -€12,791 | -22.1% |
| Fixed assets | 21/28 | €2,647 | €7,167 | +€4,521 | +171% |
| Tangible fixed assets | 22/27 | €2,647 | €7,167 | +€4,521 | +171% |
| Plant, machinery and equipment | 23 | €1,261 | €1,261 | = | 0.0% |
| Furniture and vehicles | 24 | €1,386 | €5,906 | +€4,521 | +326% |
| Current assets | 29/58 | €55,294 | €37,982 | -€17,311 | -31.3% |
| Amounts receivable within one year | 40/41 | €54,586 | €34,105 | -€20,482 | -37.5% |
| Trade receivables | 40 | €38,345 | €17,863 | -€20,482 | -53.4% |
| Other amounts receivable | 41 | €16,241 | €16,241 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €707 | €3,878 | +€3,170 | +448% |
| Total equity and liabilities | 10/49 | €57,940 | €45,149 | -€12,791 | -22.1% |
| Equity | 10/15 | €22,786 | €8,091 | -€14,695 | -64.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | €1,000 | €1,000 | = | 0.0% |
| Issued capital | 100 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,786 | €7,091 | -€14,695 | -67.5% |
| Amounts payable | 17/49 | €35,154 | €37,058 | +€1,904 | +5.4% |
| Amounts payable within one year | 42/48 | €35,154 | €37,058 | +€1,904 | +5.4% |
| Trade debts | 44 | €21,415 | €8,910 | -€12,505 | -58.4% |
| Suppliers | 440/4 | €21,415 | €8,910 | -€12,505 | -58.4% |
| Taxes, remuneration and social security | 45 | €7,186 | €2,762 | -€4,424 | -61.6% |
| Taxes | 450/3 | €2,496 | €2,762 | +€266 | +10.6% |
| Remuneration and social security | 454/9 | €4,690 | - | -€4,690 | |
| Other amounts payable | 47/48 | €6,554 | €25,386 | +€18,833 | +287% |
| Remuneration, social security and pensions | 62 | €41,084 | - | -€41,084 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €910 | - | -€910 | |
| Other operating charges | 640/8 | €1,979 | €2,464 | +€486 | +24.5% |
| Gross operating margin | 9900 | €46,793 | -€9,588 | -€56,380 | |
| Operating profit (loss) | 9901 | €2,820 | -€12,052 | -€14,872 | |
| Financial income | 75/76B | €733 | - | -€733 | |
| Recurring financial income | 75 | €733 | - | -€733 | |
| Financial charges | 65/66B | €1,582 | €1,973 | +€391 | +24.7% |
| Recurring financial charges | 65 | €1,582 | €1,973 | +€391 | +24.7% |
| Profit (loss) for the period before taxes | 9903 | €1,971 | -€14,025 | -€15,996 | |
| Income taxes | 67/77 | €1,439 | €670 | -€769 | -53.5% |
| Profit (loss) for the period | 9904 | €531 | -€14,695 | -€15,226 | |
| Profit (loss) for the period to be appropriated | 9905 | €531 | -€14,695 | -€15,226 |
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 24 October 2026 via checked.be.