D-Luyten: 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-Luyten
Largest movements
- Stocks and contracts +€543,074
up €543,074 (+2,003%), from €27,115 to €570,189
of which Stocks: +€543,074
- Tangible fixed assets +€61,576
up €61,576 (+6.6%), from €927,659 to €989,234
of which Leasing and similar rights: +€40,000
- Cash +€18,067
up €18,067 (+130%), from €13,908 to €31,975
mainly Debts after one year (+€338,751) and Net result for the year (+€172,945)
- Receivables within one year +€16,381
up €16,381 (+149%), from €10,962 to €27,342
of which Other amounts receivable: +€12,836
- Debts after one year +€338,751
up €338,751 (+57.6%), from €588,259 to €927,010
- Reserves +€267,928
up €267,928 (+3,786%), from €7,077 to €275,005
of which Tax-exempt reserves: +€267,928
- Profit (loss) carried forward -€94,984
down €94,984, from €23,558 to -€71,426
- Provisions +€89,309
new in 2024: €89,309
- Trade debts -€56,449
no longer reported in 2024 (was €56,449)
- Gross operating margin +€312,023
up €312,023 (+432%), from €72,165 to €384,189
- Depreciation +€32,394
up €32,394 (+89.8%), from €36,082 to €68,476
- Financial charges +€29,650
up €29,650 (+191%), from €15,512 to €45,162
- Taxes +€6,012
new in 2024: €6,012
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 | €979,643 | €1,618,741 | +€639,098 | +65.2% |
| Fixed assets | 21/28 | €927,659 | €989,234 | +€61,576 | +6.6% |
| Tangible fixed assets | 22/27 | €927,659 | €989,234 | +€61,576 | +6.6% |
| Land and buildings | 22 | €927,659 | €949,234 | +€21,576 | +2.3% |
| Leasing and similar rights | 25 | - | €40,000 | +€40,000 | |
| Current assets | 29/58 | €51,985 | €629,507 | +€577,522 | +1,111% |
| Stocks and contracts in progress | 3 | €27,115 | €570,189 | +€543,074 | +2,003% |
| Stocks | 30/36 | - | €543,074 | +€543,074 | |
| Contracts in progress | 37 | €27,115 | €27,115 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,962 | €27,342 | +€16,381 | +149% |
| Trade receivables | 40 | €9,084 | €12,629 | +€3,545 | +39.0% |
| Other amounts receivable | 41 | €1,878 | €14,713 | +€12,836 | +684% |
| Cash at bank and in hand | 54/58 | €13,908 | €31,975 | +€18,067 | +130% |
| Total equity and liabilities | 10/49 | €979,643 | €1,618,741 | +€639,098 | +65.2% |
| Equity | 10/15 | €49,185 | €222,130 | +€172,945 | +352% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €7,077 | €275,005 | +€267,928 | +3,786% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €267,928 | +€267,928 | |
| Distributable reserves | 133 | €5,222 | €5,222 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,558 | -€71,426 | -€94,984 | |
| Provisions and deferred taxes | 16 | - | €89,309 | +€89,309 | |
| Deferred taxes | 168 | - | €89,309 | +€89,309 | |
| Amounts payable | 17/49 | €930,458 | €1,307,302 | +€376,844 | +40.5% |
| Amounts payable after more than one year | 17 | €588,259 | €927,010 | +€338,751 | +57.6% |
| Financial debts | 170/4 | €588,259 | €927,010 | +€338,751 | +57.6% |
| Amounts payable within one year | 42/48 | €341,384 | €380,292 | +€38,908 | +11.4% |
| Current portion of amounts payable after more than one year | 42 | €33,303 | €39,625 | +€6,322 | +19.0% |
| Financial debts | 43 | - | €49,701 | +€49,701 | |
| Credit institutions | 430/8 | - | €49,701 | +€49,701 | |
| Trade debts | 44 | €56,449 | - | -€56,449 | |
| Suppliers | 440/4 | €56,449 | - | -€56,449 | |
| Taxes, remuneration and social security | 45 | €9,376 | €8,561 | -€815 | -8.7% |
| Taxes | 450/3 | €9,376 | €8,561 | -€815 | -8.7% |
| Other amounts payable | 47/48 | €242,256 | €282,404 | +€40,148 | +16.6% |
| Accrued charges and deferred income | 492/3 | €815 | - | -€815 | |
| Non-recurring operating income | 76A | - | €357,238 | +€357,238 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,082 | €68,476 | +€32,394 | +89.8% |
| Other operating charges | 640/8 | €2,502 | €2,294 | -€208 | -8.3% |
| Gross operating margin | 9900 | €72,165 | €384,189 | +€312,023 | +432% |
| Operating profit (loss) | 9901 | €33,581 | €313,419 | +€279,837 | +833% |
| Financial income | 75/76B | €0 | €10 | +€9 | +2,925% |
| Recurring financial income | 75 | €0 | €10 | +€9 | +2,925% |
| Financial charges | 65/66B | €15,512 | €45,162 | +€29,650 | +191% |
| Recurring financial charges | 65 | €15,512 | €45,162 | +€29,650 | +191% |
| Profit (loss) for the period before taxes | 9903 | €18,070 | €268,266 | +€250,197 | +1,385% |
| Transfer to deferred taxes | 680 | - | €89,309 | +€89,309 | |
| Income taxes | 67/77 | - | €6,012 | +€6,012 | |
| Profit (loss) for the period | 9904 | €18,070 | €172,945 | +€154,875 | +857% |
| Transfer to tax-exempt reserves | 689 | - | €267,928 | +€267,928 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,070 | -€94,984 | -€113,053 |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.