D & C°: 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 & C°
Largest movements
- Current investments +€256,394
new in 2024: €256,394
- Cash -€179,244
down €179,244 (-90.1%), from €198,917 to €19,673
mainly Current investments (-€256,394) and Tax, wage and social debts (-€24,605)
- Receivables within one year +€3,523
up €3,523 (+137%), from €2,565 to €6,088
of which Other amounts receivable: +€3,523
- Reserves +€103,000
up €103,000 (+47.2%), from €218,000 to €321,000
- Tax, wage and social debts -€24,605
down €24,605 (-72.2%), from €34,080 to €9,475
- Gross operating margin +€12,504
up €12,504 (+7.9%), from €158,733 to €171,237
- Taxes +€7,345
up €7,345 (+18.5%), from €39,632 to €46,976
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 | €266,033 | €348,193 | +€82,160 | +30.9% |
| Fixed assets | 21/28 | €64,551 | €66,038 | +€1,487 | +2.3% |
| Tangible fixed assets | 22/27 | €64,551 | €66,038 | +€1,487 | +2.3% |
| Furniture and vehicles | 24 | €64,551 | €66,038 | +€1,487 | +2.3% |
| Current assets | 29/58 | €201,482 | €282,155 | +€80,673 | +40.0% |
| Amounts receivable within one year | 40/41 | €2,565 | €6,088 | +€3,523 | +137% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €2,565 | €6,088 | +€3,523 | +137% |
| Current investments | 50/53 | - | €256,394 | +€256,394 | |
| Cash at bank and in hand | 54/58 | €198,917 | €19,673 | -€179,244 | -90.1% |
| Total equity and liabilities | 10/49 | €266,033 | €348,193 | +€82,160 | +30.9% |
| Equity | 10/15 | €231,117 | €334,864 | +€103,747 | +44.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €218,000 | €321,000 | +€103,000 | +47.2% |
| Distributable reserves | 133 | €218,000 | €321,000 | +€103,000 | +47.2% |
| Profit (loss) carried forward | 14 | €3,117 | €3,864 | +€747 | +24.0% |
| Amounts payable | 17/49 | €34,916 | €13,329 | -€21,587 | -61.8% |
| Amounts payable within one year | 42/48 | €34,916 | €13,329 | -€21,587 | -61.8% |
| Trade debts | 44 | €836 | €3,854 | +€3,018 | +361% |
| Suppliers | 440/4 | €836 | €3,854 | +€3,018 | +361% |
| Taxes, remuneration and social security | 45 | €34,080 | €9,475 | -€24,605 | -72.2% |
| Taxes | 450/3 | €34,080 | €9,475 | -€24,605 | -72.2% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,414 | €20,239 | -€176 | -0.9% |
| Other operating charges | 640/8 | €56 | €153 | +€98 | +176% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €158,733 | €171,237 | +€12,504 | +7.9% |
| Operating profit (loss) | 9901 | €138,263 | €150,845 | +€12,582 | +9.1% |
| Financial charges | 65/66B | €38 | €122 | +€83 | +217% |
| Recurring financial charges | 65 | €38 | €122 | +€83 | +217% |
| Profit (loss) for the period before taxes | 9903 | €138,224 | €150,723 | +€12,499 | +9.0% |
| Income taxes | 67/77 | €39,632 | €46,976 | +€7,345 | +18.5% |
| Profit (loss) for the period | 9904 | €98,593 | €103,747 | +€5,154 | +5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €98,593 | €103,747 | +€5,154 | +5.2% |
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 25 October 2026 via checked.be.