D. en V.: 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. en V.
Largest movements
- Receivables within one year +€56,640
up €56,640 (+14.4%), from €393,025 to €449,665
of which Trade receivables: +€43,269
- Other debts +€35,267
up €35,267 (+5.2%), from €682,216 to €717,482
- Profit (loss) carried forward +€10,814
up €10,814 (+2.4%), from -€455,868 to -€445,054
- Trade debts +€10,684
up €10,684 (+30.5%), from €35,000 to €45,684
- Gross operating margin -€52,555
down €52,555 (-74.7%), from €70,349 to €17,794
- Other operating charges -€3,514
down €3,514 (-84.5%), from €4,160 to €646
- Financial charges +€866
up €866 (+6.6%), from €13,137 to €14,003
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 | €394,282 | €450,497 | +€56,215 | +14.3% |
| Fixed assets | 21/28 | €1,000 | €800 | -€200 | -20.0% |
| Tangible fixed assets | 22/27 | €1,000 | €800 | -€200 | -20.0% |
| Plant, machinery and equipment | 23 | €1,000 | €800 | -€200 | -20.0% |
| Current assets | 29/58 | €393,282 | €449,697 | +€56,415 | +14.3% |
| Amounts receivable within one year | 40/41 | €393,025 | €449,665 | +€56,640 | +14.4% |
| Trade receivables | 40 | €263,648 | €306,917 | +€43,269 | +16.4% |
| Other amounts receivable | 41 | €129,376 | €142,748 | +€13,371 | +10.3% |
| Cash at bank and in hand | 54/58 | €215 | €0 | -€215 | -100% |
| Deferred charges and accrued income | 490/1 | €42 | €33 | -€10 | -22.7% |
| Total equity and liabilities | 10/49 | €394,282 | €450,497 | +€56,215 | +14.3% |
| Equity | 10/15 | -€323,868 | -€313,054 | +€10,814 | +3.3% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Reserves | 13 | €12,000 | €12,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,000 | €12,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€455,868 | -€445,054 | +€10,814 | +2.4% |
| Amounts payable | 17/49 | €718,150 | €763,551 | +€45,401 | +6.3% |
| Amounts payable within one year | 42/48 | €718,150 | €763,551 | +€45,401 | +6.3% |
| Trade debts | 44 | €35,000 | €45,684 | +€10,684 | +30.5% |
| Suppliers | 440/4 | €35,000 | €45,684 | +€10,684 | +30.5% |
| Taxes, remuneration and social security | 45 | €934 | €385 | -€549 | -58.8% |
| Taxes | 450/3 | €934 | €385 | -€549 | -58.8% |
| Other amounts payable | 47/48 | €682,216 | €717,482 | +€35,267 | +5.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €200 | €200 | = | 0.0% |
| Other operating charges | 640/8 | €4,160 | €646 | -€3,514 | -84.5% |
| Gross operating margin | 9900 | €70,349 | €17,794 | -€52,555 | -74.7% |
| Operating profit (loss) | 9901 | €65,989 | €16,948 | -€49,041 | -74.3% |
| Financial income | 75/76B | €7,386 | €7,869 | +€483 | +6.5% |
| Recurring financial income | 75 | €7,386 | €7,869 | +€483 | +6.5% |
| Financial charges | 65/66B | €13,137 | €14,003 | +€866 | +6.6% |
| Recurring financial charges | 65 | €13,137 | €14,003 | +€866 | +6.6% |
| Profit (loss) for the period before taxes | 9903 | €60,238 | €10,814 | -€49,424 | -82.0% |
| Profit (loss) for the period | 9904 | €60,238 | €10,814 | -€49,424 | -82.0% |
| Profit (loss) for the period to be appropriated | 9905 | €60,238 | €10,814 | -€49,424 | -82.0% |
Source: filed annual accounts (NBB), financial years ended 30 November 2023 and 30 November 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.