D.G.C. - INTERCESSION: 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.G.C. - INTERCESSION
Largest movements
- Cash +€43,808
new in 2024: €43,808
mainly Receivables within one year (+€20,418) and Net result for the year (+€19,415)
- Receivables within one year -€20,418
down €20,418 (-82.6%), from €24,724 to €4,306
of which Trade receivables: -€23,051
- Tangible fixed assets -€5,677
down €5,677 (-50.0%), from €11,353 to €5,676
of which Plant, machinery and equipment: -€11,353
- Stocks and contracts -€2,506
down €2,506 (-94.2%), from €2,661 to €155
- Profit (loss) carried forward +€19,415
up €19,415, from -€2,032 to €17,383
- Other debts -€8,605
down €8,605 (-51.0%), from €16,869 to €8,264
- Tax, wage and social debts +€4,959
up €4,959 (+1010.0%), from €491 to €5,450
- Short-term financial debts -€1,448
no longer reported in 2024 (was €1,448)
- Trade debts +€886
up €886 (+55.9%), from €1,585 to €2,471
- Gross operating margin +€25,601
up €25,601 (+276.9%), from €9,244 to €34,845
- Taxes +€5,501
up €5,501 (+1122.7%), from €490 to €5,991
- Other operating charges +€2,560
up €2,560 (+294.3%), from €870 to €3,430
- Depreciation -€1,778
down €1,778 (-23.9%), from €7,454 to €5,676
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 | €38,812 | €54,019 | +€15,207 | +39.2% |
| Fixed assets | 21/28 | €11,427 | €5,750 | -€5,677 | -49.7% |
| Tangible fixed assets | 22/27 | €11,353 | €5,676 | -€5,677 | -50.0% |
| Plant, machinery and equipment | 23 | €11,353 | - | -€11,353 | |
| Furniture and vehicles | 24 | - | €5,676 | +€5,676 | |
| Financial fixed assets | 28 | €74 | €74 | = | 0.0% |
| Current assets | 29/58 | €27,385 | €48,269 | +€20,884 | +76.3% |
| Stocks and contracts in progress | 3 | €2,661 | €155 | -€2,506 | -94.2% |
| Stocks | 30/36 | €2,661 | €155 | -€2,506 | -94.2% |
| Amounts receivable within one year | 40/41 | €24,724 | €4,306 | -€20,418 | -82.6% |
| Trade receivables | 40 | €23,999 | €948 | -€23,051 | -96.0% |
| Other amounts receivable | 41 | €725 | €3,358 | +€2,633 | +363.2% |
| Cash at bank and in hand | 54/58 | - | €43,808 | +€43,808 | |
| Total equity and liabilities | 10/49 | €38,812 | €54,019 | +€15,207 | +39.2% |
| Equity | 10/15 | €18,419 | €37,834 | +€19,415 | +105.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,032 | €17,383 | +€19,415 | |
| Amounts payable | 17/49 | €20,393 | €16,185 | -€4,208 | -20.6% |
| Amounts payable within one year | 42/48 | €20,393 | €16,185 | -€4,208 | -20.6% |
| Financial debts | 43 | €1,448 | - | -€1,448 | |
| Credit institutions | 430/8 | €1,448 | - | -€1,448 | |
| Trade debts | 44 | €1,585 | €2,471 | +€886 | +55.9% |
| Suppliers | 440/4 | €1,585 | €2,471 | +€886 | +55.9% |
| Taxes, remuneration and social security | 45 | €491 | €5,450 | +€4,959 | +1010.0% |
| Taxes | 450/3 | €491 | €5,450 | +€4,959 | +1010.0% |
| Other amounts payable | 47/48 | €16,869 | €8,264 | -€8,605 | -51.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,454 | €5,676 | -€1,778 | -23.9% |
| Other operating charges | 640/8 | €870 | €3,430 | +€2,560 | +294.3% |
| Non-recurring operating charges | 66A | €50 | - | -€50 | |
| Gross operating margin | 9900 | €9,244 | €34,845 | +€25,601 | +276.9% |
| Operating profit (loss) | 9901 | €870 | €25,739 | +€24,869 | +2858.5% |
| Financial charges | 65/66B | €544 | €333 | -€211 | -38.8% |
| Recurring financial charges | 65 | €544 | €333 | -€211 | -38.8% |
| Non-recurring financial charges | 66B | - | €0 | = | |
| Profit (loss) for the period before taxes | 9903 | €326 | €25,406 | +€25,080 | +7693.3% |
| Income taxes | 67/77 | €490 | €5,991 | +€5,501 | +1122.7% |
| Profit (loss) for the period | 9904 | -€164 | €19,415 | +€19,579 | |
| Profit (loss) for the period to be appropriated | 9905 | -€164 | €19,415 | +€19,579 |
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.