D'NA: 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'NA
Largest movements
- Tangible fixed assets +€6,480
up €6,480 (+28.6%), from €22,628 to €29,107
of which Plant, machinery and equipment: +€5,167
- Financial fixed assets -€3,507
down €3,507 (-58.6%), from €5,985 to €2,478
- Deferred charges and accrued income +€2,826
up €2,826 (+255%), from €1,109 to €3,935
- Cash +€2,277
up €2,277 (+116%), from €1,956 to €4,233
mainly Other debts (+€33,200) and Tax, wage and social debts (+€9,091)
- Other debts +€33,200
up €33,200 (+20.0%), from €165,869 to €199,069
- Trade debts -€27,466
down €27,466 (-70.4%), from €39,004 to €11,538
- Profit (loss) carried forward -€13,270
down €13,270 (-37.5%), from -€35,390 to -€48,660
- Tax, wage and social debts +€9,091
up €9,091 (+129%), from €7,043 to €16,135
of which Remuneration and social security: +€8,554
- Debts after one year +€5,794
new in 2024: €5,794
- Gross operating margin -€16,829
down €16,829 (-50.0%), from €33,688 to €16,860
- Staff costs +€6,026
up €6,026 (+40.4%), from €14,909 to €20,935
- Financial charges -€1,756
down €1,756, from €221 to -€1,535
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 | €191,678 | €201,401 | +€9,723 | +5.1% |
| Fixed assets | 21/28 | €28,613 | €31,585 | +€2,972 | +10.4% |
| Tangible fixed assets | 22/27 | €22,628 | €29,107 | +€6,480 | +28.6% |
| Plant, machinery and equipment | 23 | €19,749 | €24,916 | +€5,167 | +26.2% |
| Furniture and vehicles | 24 | €0 | €2,273 | +€2,273 | |
| Other tangible fixed assets | 26 | €2,879 | €1,919 | -€960 | -33.3% |
| Financial fixed assets | 28 | €5,985 | €2,478 | -€3,507 | -58.6% |
| Current assets | 29/58 | €163,065 | €169,816 | +€6,751 | +4.1% |
| Stocks and contracts in progress | 3 | €160,000 | €160,000 | = | 0.0% |
| Stocks | 30/36 | €160,000 | €160,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €0 | €1,648 | +€1,648 | |
| Trade receivables | 40 | €0 | €1,648 | +€1,648 | |
| Cash at bank and in hand | 54/58 | €1,956 | €4,233 | +€2,277 | +116% |
| Deferred charges and accrued income | 490/1 | €1,109 | €3,935 | +€2,826 | +255% |
| Total equity and liabilities | 10/49 | €191,678 | €201,401 | +€9,723 | +5.1% |
| Equity | 10/15 | -€29,032 | -€42,302 | -€13,270 | -45.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €159 | €159 | = | 0.0% |
| Tax-exempt reserves | 132 | €159 | €159 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,390 | -€48,660 | -€13,270 | -37.5% |
| Amounts payable | 17/49 | €220,709 | €243,702 | +€22,993 | +10.4% |
| Amounts payable after more than one year | 17 | - | €5,794 | +€5,794 | |
| Financial debts | 170/4 | - | €5,794 | +€5,794 | |
| Amounts payable within one year | 42/48 | €220,709 | €237,108 | +€16,399 | +7.4% |
| Current portion of amounts payable after more than one year | 42 | - | €2,367 | +€2,367 | |
| Trade debts | 44 | €39,004 | €11,538 | -€27,466 | -70.4% |
| Suppliers | 440/4 | €39,004 | €11,538 | -€27,466 | -70.4% |
| Advances received on contracts in progress | 46 | €8,793 | €8,000 | -€793 | -9.0% |
| Taxes, remuneration and social security | 45 | €7,043 | €16,135 | +€9,091 | +129% |
| Taxes | 450/3 | €5,741 | €6,278 | +€537 | +9.4% |
| Remuneration and social security | 454/9 | €1,302 | €9,857 | +€8,554 | +657% |
| Other amounts payable | 47/48 | €165,869 | €199,069 | +€33,200 | +20.0% |
| Accrued charges and deferred income | 492/3 | - | €800 | +€800 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €14,909 | €20,935 | +€6,026 | +40.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,263 | €8,322 | +€59 | +0.7% |
| Other operating charges | 640/8 | €2,404 | €2,413 | +€9 | +0.4% |
| Gross operating margin | 9900 | €33,688 | €16,860 | -€16,829 | -50.0% |
| Operating profit (loss) | 9901 | €8,112 | -€14,811 | -€22,923 | |
| Financial income | 75/76B | €19 | €6 | -€12 | -66.2% |
| Recurring financial income | 75 | €19 | €6 | -€12 | -66.2% |
| Financial charges | 65/66B | €221 | -€1,535 | -€1,756 | |
| Recurring financial charges | 65 | €221 | -€1,535 | -€1,756 | |
| Profit (loss) for the period before taxes | 9903 | €7,910 | -€13,270 | -€21,180 | |
| Profit (loss) for the period | 9904 | €7,910 | -€13,270 | -€21,180 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,910 | -€13,270 | -€21,180 |
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 15 October 2026 via checked.be.