D'ATH: 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'ATH
Largest movements
- Cash -€5,714
down €5,714 (-95.1%), from €6,011 to €297
mainly Other debts (-€9,352) and Trade debts (-€5,247)
- Receivables within one year +€795
new in 2024: €795
- Deferred charges and accrued income -€492
no longer reported in 2024 (was €492)
- Profit (loss) carried forward +€11,240
up €11,240 (+6.4%), from -€176,129 to -€164,889
- Other debts -€9,352
down €9,352 (-6.1%), from €153,583 to €144,231
- Trade debts -€5,247
down €5,247 (-75.0%), from €6,997 to €1,750
- Reserves -€2,000
no longer reported in 2024 (was €2,000)
- Gross operating margin +€10,220
up €10,220, from -€332 to €9,888
- Other operating charges -€2,627
down €2,627 (-87.2%), from €3,014 to €387
- Financial income -€389
no longer reported in 2024 (was €389)
- Financial charges -€167
down €167 (-39.0%), from €428 to €261
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 | €6,503 | €1,092 | -€5,411 | -83.2% |
| Current assets | 29/58 | €6,503 | €1,092 | -€5,411 | -83.2% |
| Amounts receivable within one year | 40/41 | - | €795 | +€795 | |
| Trade receivables | 40 | - | €795 | +€795 | |
| Cash at bank and in hand | 54/58 | €6,011 | €297 | -€5,714 | -95.1% |
| Deferred charges and accrued income | 490/1 | €492 | - | -€492 | |
| Total equity and liabilities | 10/49 | €6,503 | €1,092 | -€5,411 | -83.2% |
| Equity | 10/15 | -€154,129 | -€144,889 | +€9,240 | +6.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | - | -€2,000 | |
| Non-distributable reserves | 130/1 | €2,000 | - | -€2,000 | |
| Reserves not available under the articles | 1311 | €2,000 | - | -€2,000 | |
| Profit (loss) carried forward | 14 | -€176,129 | -€164,889 | +€11,240 | +6.4% |
| Amounts payable | 17/49 | €160,632 | €145,981 | -€14,651 | -9.1% |
| Amounts payable within one year | 42/48 | €160,580 | €145,981 | -€14,599 | -9.1% |
| Trade debts | 44 | €6,997 | €1,750 | -€5,247 | -75.0% |
| Suppliers | 440/4 | €6,997 | €1,750 | -€5,247 | -75.0% |
| Other amounts payable | 47/48 | €153,583 | €144,231 | -€9,352 | -6.1% |
| Accrued charges and deferred income | 492/3 | €52 | - | -€52 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44 | - | -€44 | |
| Other operating charges | 640/8 | €3,014 | €387 | -€2,627 | -87.2% |
| Gross operating margin | 9900 | -€332 | €9,888 | +€10,220 | |
| Operating profit (loss) | 9901 | -€3,390 | €9,501 | +€12,891 | |
| Financial income | 75/76B | €389 | - | -€389 | |
| Recurring financial income | 75 | €389 | - | -€389 | |
| Financial charges | 65/66B | €428 | €261 | -€167 | -39.0% |
| Recurring financial charges | 65 | €428 | €261 | -€167 | -39.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,429 | €9,240 | +€12,669 | |
| Profit (loss) for the period | 9904 | -€3,429 | €9,240 | +€12,669 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,429 | €9,240 | +€12,669 |
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 1 October 2026 via checked.be.