D.R. Bab: 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.R. Bab
Largest movements
- Receivables within one year +€15,765
up €15,765 (+65.6%), from €24,021 to €39,785
of which Other amounts receivable: +€15,341
- Cash +€5,753
up €5,753 (+412.7%), from €1,394 to €7,147
mainly Tax, wage and social debts (+€20,721) and Net result for the year (+€19,378)
- Tangible fixed assets -€4,565
down €4,565 (-3.4%), from €135,954 to €131,389
of which Other tangible fixed assets: -€12,722
- Current investments +€4,084
up €4,084 (+15.1%), from €27,000 to €31,084
- Tax, wage and social debts +€20,721
up €20,721 (+312.1%), from €6,640 to €27,361
of which Remuneration and social security: +€20,721
- Reserves +€18,000
up €18,000 (+10.3%), from €175,000 to €193,000
- Trade debts -€12,656
down €12,656 (-64.0%), from €19,790 to €7,134
- Debts after one year -€7,837
down €7,837 (-10.1%), from €77,385 to €69,547
- Gross operating margin -€9,712
down €9,712 (-16.8%), from €57,965 to €48,254
- Depreciation +€7,176
up €7,176 (+66.9%), from €10,723 to €17,899
- Taxes -€4,762
down €4,762 (-37.7%), from €12,640 to €7,878
- Financial charges +€2,250
up €2,250 (+245.2%), from €917 to €3,167
- Other operating charges -€909
down €909 (-91.1%), from €997 to €88
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 | €349,873 | €367,248 | +€17,376 | +5.0% |
| Fixed assets | 21/28 | €135,984 | €131,419 | -€4,565 | -3.4% |
| Tangible fixed assets | 22/27 | €135,954 | €131,389 | -€4,565 | -3.4% |
| Plant, machinery and equipment | 23 | €2,446 | €1,380 | -€1,066 | -43.6% |
| Furniture and vehicles | 24 | €808 | €10,032 | +€9,224 | +1141.3% |
| Other tangible fixed assets | 26 | €132,700 | €119,977 | -€12,722 | -9.6% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €213,889 | €235,829 | +€21,940 | +10.3% |
| Amounts receivable after more than one year | 29 | €143,730 | €143,730 | = | 0.0% |
| Trade receivables | 290 | €143,730 | €143,730 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €24,021 | €39,785 | +€15,765 | +65.6% |
| Trade receivables | 40 | €1,239 | €1,663 | +€424 | +34.2% |
| Other amounts receivable | 41 | €22,781 | €38,122 | +€15,341 | +67.3% |
| Current investments | 50/53 | €27,000 | €31,084 | +€4,084 | +15.1% |
| Cash at bank and in hand | 54/58 | €1,394 | €7,147 | +€5,753 | +412.7% |
| Deferred charges and accrued income | 490/1 | €17,744 | €14,082 | -€3,662 | -20.6% |
| Total equity and liabilities | 10/49 | €349,873 | €367,248 | +€17,376 | +5.0% |
| Equity | 10/15 | €212,409 | €231,787 | +€19,378 | +9.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €175,000 | €193,000 | +€18,000 | +10.3% |
| Distributable reserves | 133 | €175,000 | €193,000 | +€18,000 | +10.3% |
| Profit (loss) carried forward | 14 | €32,409 | €33,787 | +€1,378 | +4.3% |
| Amounts payable | 17/49 | €137,463 | €135,461 | -€2,003 | -1.5% |
| Amounts payable after more than one year | 17 | €77,385 | €69,547 | -€7,837 | -10.1% |
| Financial debts | 170/4 | €77,385 | €69,547 | -€7,837 | -10.1% |
| Amounts payable within one year | 42/48 | €60,079 | €65,914 | +€5,835 | +9.7% |
| Current portion of amounts payable after more than one year | 42 | €7,639 | €7,837 | +€198 | +2.6% |
| Financial debts | 43 | €16 | - | -€16 | |
| Credit institutions | 430/8 | €16 | - | -€16 | |
| Trade debts | 44 | €19,790 | €7,134 | -€12,656 | -64.0% |
| Suppliers | 440/4 | €19,790 | €7,134 | -€12,656 | -64.0% |
| Taxes, remuneration and social security | 45 | €6,640 | €27,361 | +€20,721 | +312.1% |
| Taxes | 450/3 | €6,640 | €6,640 | = | 0.0% |
| Remuneration and social security | 454/9 | - | €20,721 | +€20,721 | |
| Other amounts payable | 47/48 | €25,994 | €23,581 | -€2,413 | -9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,723 | €17,899 | +€7,176 | +66.9% |
| Other operating charges | 640/8 | €997 | €88 | -€909 | -91.1% |
| Gross operating margin | 9900 | €57,965 | €48,254 | -€9,712 | -16.8% |
| Operating profit (loss) | 9901 | €46,245 | €30,267 | -€15,979 | -34.6% |
| Financial income | 75/76B | €70 | €157 | +€87 | +123.4% |
| Recurring financial income | 75 | €70 | €157 | +€87 | +123.4% |
| Financial charges | 65/66B | €917 | €3,167 | +€2,250 | +245.2% |
| Recurring financial charges | 65 | €917 | €3,167 | +€2,250 | +245.2% |
| Profit (loss) for the period before taxes | 9903 | €45,398 | €27,256 | -€18,142 | -40.0% |
| Income taxes | 67/77 | €12,640 | €7,878 | -€4,762 | -37.7% |
| Profit (loss) for the period | 9904 | €32,758 | €19,378 | -€13,380 | -40.8% |
| Profit (loss) for the period to be appropriated | 9905 | €32,758 | €19,378 | -€13,380 | -40.8% |
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 10 October 2026 via checked.be.