D.L. BATIMENT: 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.L. BATIMENT
Largest movements
- Tangible fixed assets -€10,761
down €10,761 (-26.7%), from €40,294 to €29,533
of which Furniture and vehicles: -€10,719
- Cash +€9,911
up €9,911 (+42.1%), from €23,566 to €33,477
mainly Depreciation (+€15,119) and Other debts (+€14,495)
- Stocks and contracts +€5,430
up €5,430 (+79.0%), from €6,870 to €12,300
- Receivables within one year -€4,752
down €4,752 (-11.3%), from €41,972 to €37,220
of which Trade receivables: -€8,853
- Deferred charges and accrued income +€1,865
up €1,865 (+138%), from €1,350 to €3,215
- Tax, wage and social debts -€20,830
down €20,830 (-77.1%), from €27,032 to €6,202
of which Remuneration and social security: -€23,045
- Other debts +€14,495
up €14,495 (+8,341%), from €174 to €14,669
- Profit (loss) carried forward +€11,831
up €11,831 (+32.3%), from -€36,611 to -€24,779
- Debts after one year -€5,010
down €5,010 (-45.7%), from €10,952 to €5,942
- Turnover -€232,171
no longer reported in 2024 (was €232,171)
- Purchases and services -€213,375
no longer reported in 2024 (was €213,375)
- Other operating charges -€49,001
down €49,001 (-97.3%), from €50,346 to €1,345
- Gross operating margin -€9,918
down €9,918 (-23.9%), from €41,471 to €31,552
- Depreciation +€2,837
up €2,837 (+23.1%), from €12,282 to €15,119
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 | €114,052 | €115,744 | +€1,693 | +1.5% |
| Fixed assets | 21/28 | €40,294 | €29,533 | -€10,761 | -26.7% |
| Tangible fixed assets | 22/27 | €40,294 | €29,533 | -€10,761 | -26.7% |
| Plant, machinery and equipment | 23 | €9,310 | €9,267 | -€43 | -0.5% |
| Furniture and vehicles | 24 | €30,984 | €20,265 | -€10,719 | -34.6% |
| Current assets | 29/58 | €73,758 | €86,212 | +€12,454 | +16.9% |
| Stocks and contracts in progress | 3 | €6,870 | €12,300 | +€5,430 | +79.0% |
| Stocks | 30/36 | €6,870 | €12,300 | +€5,430 | +79.0% |
| Amounts receivable within one year | 40/41 | €41,972 | €37,220 | -€4,752 | -11.3% |
| Trade receivables | 40 | €24,917 | €16,064 | -€8,853 | -35.5% |
| Other amounts receivable | 41 | €17,055 | €21,156 | +€4,101 | +24.0% |
| Cash at bank and in hand | 54/58 | €23,566 | €33,477 | +€9,911 | +42.1% |
| Deferred charges and accrued income | 490/1 | €1,350 | €3,215 | +€1,865 | +138% |
| Total equity and liabilities | 10/49 | €114,052 | €115,744 | +€1,693 | +1.5% |
| Equity | 10/15 | €63,971 | €75,802 | +€11,831 | +18.5% |
| Contributions | 10/11 | €6,155 | €6,155 | = | 0.0% |
| Contributions outside capital | 11 | €6,155 | - | -€6,155 | |
| Other | 1109/19 | €6,155 | - | -€6,155 | |
| Reserves | 13 | €94,426 | €94,426 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €92,571 | €92,571 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,611 | -€24,779 | +€11,831 | +32.3% |
| Amounts payable | 17/49 | €50,081 | €39,942 | -€10,139 | -20.2% |
| Amounts payable after more than one year | 17 | €10,952 | €5,942 | -€5,010 | -45.7% |
| Financial debts | 170/4 | €10,952 | €5,942 | -€5,010 | -45.7% |
| Amounts payable within one year | 42/48 | €39,129 | €34,000 | -€5,129 | -13.1% |
| Current portion of amounts payable after more than one year | 42 | €4,934 | €5,010 | +€76 | +1.5% |
| Trade debts | 44 | €6,990 | €8,120 | +€1,129 | +16.2% |
| Suppliers | 440/4 | €6,990 | €8,120 | +€1,129 | +16.2% |
| Taxes, remuneration and social security | 45 | €27,032 | €6,202 | -€20,830 | -77.1% |
| Taxes | 450/3 | €3,898 | €6,113 | +€2,215 | +56.8% |
| Remuneration and social security | 454/9 | €23,134 | €88 | -€23,045 | -99.6% |
| Other amounts payable | 47/48 | €174 | €14,669 | +€14,495 | +8,341% |
| Turnover | 70 | €232,171 | - | -€232,171 | |
| Goods, raw materials, services and sundry goods | 60/61 | €213,375 | - | -€213,375 | |
| Remuneration, social security and pensions | 62 | €560 | €2,828 | +€2,268 | +405% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,282 | €15,119 | +€2,837 | +23.1% |
| Other operating charges | 640/8 | €50,346 | €1,345 | -€49,001 | -97.3% |
| Gross operating margin | 9900 | €41,471 | €31,552 | -€9,918 | -23.9% |
| Operating profit (loss) | 9901 | -€21,718 | €12,260 | +€33,977 | |
| Financial income | 75/76B | €0 | €45 | +€45 | +9,911% |
| Recurring financial income | 75 | €0 | €45 | +€45 | +9,911% |
| Financial charges | 65/66B | €2,644 | €473 | -€2,171 | -82.1% |
| Recurring financial charges | 65 | €2,644 | €473 | -€2,171 | -82.1% |
| Profit (loss) for the period before taxes | 9903 | -€24,362 | €11,831 | +€36,193 | |
| Profit (loss) for the period | 9904 | -€24,362 | €11,831 | +€36,193 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,362 | €11,831 | +€36,193 |
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 23 October 2026 via checked.be.