D & C: 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 & C
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€387
new in 2024: -€387
- Purchases and services +€387
new in 2024: €387
- Other operating charges +€126
new in 2024: €126
From the 2023 result to the 2024 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €67,310 | €67,310 | = | 0.0% |
| Current assets | 29/58 | €67,310 | €67,310 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €67,310 | €67,310 | = | 0.0% |
| Trade receivables | 40 | €67,310 | €67,310 | = | 0.0% |
| Total equity and liabilities | 10/49 | €67,310 | €67,310 | = | 0.0% |
| Equity | 10/15 | €1,962 | €1,449 | -€513 | -26.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €11,650 | €11,650 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €9,790 | €9,790 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,888 | -€16,401 | -€513 | -3.2% |
| Amounts payable | 17/49 | €65,348 | €65,861 | +€513 | +0.8% |
| Amounts payable within one year | 42/48 | €65,348 | €65,861 | +€513 | +0.8% |
| Trade debts | 44 | €460 | €460 | = | 0.0% |
| Suppliers | 440/4 | €460 | €460 | = | 0.0% |
| Other amounts payable | 47/48 | €64,888 | €65,401 | +€513 | +0.8% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €387 | +€387 | |
| Other operating charges | 640/8 | - | €126 | +€126 | |
| Gross operating margin | 9900 | - | -€387 | -€387 | |
| Operating profit (loss) | 9901 | - | -€513 | -€513 | |
| Profit (loss) for the period before taxes | 9903 | - | -€513 | -€513 | |
| Profit (loss) for the period | 9904 | - | -€513 | -€513 | |
| Profit (loss) for the period to be appropriated | 9905 | - | -€513 | -€513 |
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 8 October 2026 via checked.be.