D & N: 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 & N
Largest movements
- Receivables within one year -€2,596
down €2,596 (-5.9%), from €44,086 to €41,491
of which Other amounts receivable: -€2,596
- Cash +€779
up €779 (+41.6%), from €1,871 to €2,650
mainly Receivables within one year (+€2,596) and Other debts (+€1,250)
- Profit (loss) carried forward -€3,067
down €3,067 (-14.5%), from €21,138 to €18,071
- Other debts +€1,250
up €1,250 (+15.2%), from €8,211 to €9,461
- Other operating charges -€9,589
down €9,589 (-94.9%), from €10,108 to €518
- Gross operating margin -€5,483
down €5,483, from €2,969 to -€2,514
- Financial charges -€123
down €123 (-77.9%), from €158 to €35
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 | €46,081 | €44,264 | -€1,817 | -3.9% |
| Fixed assets | 21/28 | €124 | €124 | = | 0.0% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €45,957 | €44,140 | -€1,817 | -4.0% |
| Amounts receivable within one year | 40/41 | €44,086 | €41,491 | -€2,596 | -5.9% |
| Trade receivables | 40 | €968 | €968 | = | 0.0% |
| Other amounts receivable | 41 | €43,118 | €40,523 | -€2,596 | -6.0% |
| Cash at bank and in hand | 54/58 | €1,871 | €2,650 | +€779 | +41.6% |
| Total equity and liabilities | 10/49 | €46,081 | €44,264 | -€1,817 | -3.9% |
| Equity | 10/15 | €37,871 | €34,803 | -€3,067 | -8.1% |
| Contributions | 10/11 | €14,874 | €14,874 | = | 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 | €21,138 | €18,071 | -€3,067 | -14.5% |
| Amounts payable | 17/49 | €8,211 | €9,461 | +€1,250 | +15.2% |
| Amounts payable within one year | 42/48 | €8,211 | €9,461 | +€1,250 | +15.2% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Other amounts payable | 47/48 | €8,211 | €9,461 | +€1,250 | +15.2% |
| Other operating charges | 640/8 | €10,108 | €518 | -€9,589 | -94.9% |
| Gross operating margin | 9900 | €2,969 | -€2,514 | -€5,483 | |
| Operating profit (loss) | 9901 | -€7,139 | -€3,032 | +€4,107 | +57.5% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €158 | €35 | -€123 | -77.9% |
| Recurring financial charges | 65 | €158 | €35 | -€123 | -77.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,296 | -€3,067 | +€4,229 | +58.0% |
| Profit (loss) for the period | 9904 | -€7,296 | -€3,067 | +€4,229 | +58.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,296 | -€3,067 | +€4,229 | +58.0% |
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 16 October 2026 via checked.be.