D & D: 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 & D
Largest movements
- Receivables within one year +€18,150
up €18,150 (+500.0%), from €3,630 to €21,780
of which Trade receivables: +€18,150
- Profit (loss) carried forward +€13,098
up €13,098 (+11.0%), from -€118,603 to -€105,504
- Other debts +€6,155
up €6,155 (+13.1%), from €46,905 to €53,061
- Tax, wage and social debts -€1,525
down €1,525 (-100.0%), from €1,525 to €0
- Trade debts +€458
up €458 (+42.6%), from €1,075 to €1,533
- Gross operating margin -€19,765
down €19,765 (-58.8%), from €33,624 to €13,860
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 | €3,638 | €21,825 | +€18,186 | +499.9% |
| Current assets | 29/58 | €3,638 | €21,825 | +€18,186 | +499.9% |
| Amounts receivable within one year | 40/41 | €3,630 | €21,780 | +€18,150 | +500.0% |
| Trade receivables | 40 | €3,630 | €21,780 | +€18,150 | +500.0% |
| Other amounts receivable | 41 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €8 | €45 | +€36 | +435.8% |
| Total equity and liabilities | 10/49 | €3,638 | €21,825 | +€18,186 | +499.9% |
| Equity | 10/15 | -€45,867 | -€32,769 | +€13,098 | +28.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €10,736 | €10,736 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €4,536 | €4,536 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€118,603 | -€105,504 | +€13,098 | +11.0% |
| Amounts payable | 17/49 | €49,506 | €54,594 | +€5,088 | +10.3% |
| Amounts payable within one year | 42/48 | €49,506 | €54,594 | +€5,088 | +10.3% |
| Trade debts | 44 | €1,075 | €1,533 | +€458 | +42.6% |
| Suppliers | 440/4 | €1,075 | €1,533 | +€458 | +42.6% |
| Taxes, remuneration and social security | 45 | €1,525 | €0 | -€1,525 | -100.0% |
| Taxes | 450/3 | €1,525 | €0 | -€1,525 | -100.0% |
| Other amounts payable | 47/48 | €46,905 | €53,061 | +€6,155 | +13.1% |
| Other operating charges | 640/8 | €384 | €658 | +€273 | +71.1% |
| Gross operating margin | 9900 | €33,624 | €13,860 | -€19,765 | -58.8% |
| Operating profit (loss) | 9901 | €33,240 | €13,202 | -€20,038 | -60.3% |
| Financial charges | 65/66B | €47 | €103 | +€57 | +121.5% |
| Recurring financial charges | 65 | €47 | €103 | +€57 | +121.5% |
| Profit (loss) for the period before taxes | 9903 | €33,193 | €13,098 | -€20,095 | -60.5% |
| Profit (loss) for the period | 9904 | €33,193 | €13,098 | -€20,095 | -60.5% |
| Profit (loss) for the period to be appropriated | 9905 | €33,193 | €13,098 | -€20,095 | -60.5% |
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 28 September 2026 via checked.be.