d-roy: what changed
Two fiscal 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-roy
Largest movements
- Cash +€109,530
up €109,530 (+156.9%), from €69,824 to €179,355
mainly Receivables within one year (+€96,986) and Depreciation (+€38,378)
- Receivables within one year -€96,986
down €96,986 (-97.0%), from €100,000 to €3,014
of which Other amounts receivable: -€97,349
- Tangible fixed assets -€25,228
down €25,228 (-7.5%), from €337,878 to €312,650
of which Furniture and vehicles: -€13,866
- Debts after one year -€21,345
down €21,345 (-31.6%), from €67,500 to €46,156
- Other debts +€19,792
up €19,792 (+7.6%), from €259,069 to €278,861
- Current portion of long-term debt -€16,424
down €16,424 (-43.5%), from €37,768 to €21,345
- Financial charges -€20,291
down €20,291 (-25.9%), from €78,460 to €58,169
- Gross operating margin -€14,057
down €14,057 (-11.7%), from €120,055 to €105,998
- Depreciation +€2,462
up €2,462 (+6.9%), from €35,916 to €38,378
- Taxes +€2,103
up €2,103 (+381.9%), from €551 to €2,654
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 | €510,108 | €496,249 | -€13,859 | -2.7% |
| Fixed assets | 21/28 | €337,878 | €312,650 | -€25,228 | -7.5% |
| Tangible fixed assets | 22/27 | €337,878 | €312,650 | -€25,228 | -7.5% |
| Land and buildings | 22 | €238,784 | €227,421 | -€11,362 | -4.8% |
| Furniture and vehicles | 24 | €99,094 | €85,228 | -€13,866 | -14.0% |
| Current assets | 29/58 | €172,230 | €183,599 | +€11,370 | +6.6% |
| Amounts receivable within one year | 40/41 | €100,000 | €3,014 | -€96,986 | -97.0% |
| Trade receivables | 40 | - | €363 | +€363 | |
| Other amounts receivable | 41 | €100,000 | €2,651 | -€97,349 | -97.3% |
| Current investments | 50/53 | €55 | €55 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €69,824 | €179,355 | +€109,530 | +156.9% |
| Deferred charges and accrued income | 490/1 | €2,350 | €1,175 | -€1,175 | -50.0% |
| Total equity and liabilities | 10/49 | €510,108 | €496,249 | -€13,859 | -2.7% |
| Equity | 10/15 | €131,265 | €132,598 | +€1,333 | +1.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €118,865 | €120,198 | +€1,333 | +1.1% |
| Distributable reserves | 133 | €118,865 | €120,198 | +€1,333 | +1.1% |
| Amounts payable | 17/49 | €378,843 | €363,651 | -€15,192 | -4.0% |
| Amounts payable after more than one year | 17 | €67,500 | €46,156 | -€21,345 | -31.6% |
| Financial debts | 170/4 | €67,500 | €46,156 | -€21,345 | -31.6% |
| Amounts payable within one year | 42/48 | €311,343 | €317,496 | +€6,153 | +2.0% |
| Current portion of amounts payable after more than one year | 42 | €37,768 | €21,345 | -€16,424 | -43.5% |
| Trade debts | 44 | - | €1,659 | +€1,659 | |
| Suppliers | 440/4 | - | €1,659 | +€1,659 | |
| Taxes, remuneration and social security | 45 | €14,506 | €15,631 | +€1,125 | +7.8% |
| Taxes | 450/3 | €14,506 | €15,631 | +€1,125 | +7.8% |
| Other amounts payable | 47/48 | €259,069 | €278,861 | +€19,792 | +7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,916 | €38,378 | +€2,462 | +6.9% |
| Other operating charges | 640/8 | €3,443 | €3,679 | +€237 | +6.9% |
| Gross operating margin | 9900 | €120,055 | €105,998 | -€14,057 | -11.7% |
| Operating profit (loss) | 9901 | €80,696 | €63,941 | -€16,755 | -20.8% |
| Financial income | 75/76B | - | €15 | +€15 | |
| Recurring financial income | 75 | - | €15 | +€15 | |
| Financial charges | 65/66B | €78,460 | €58,169 | -€20,291 | -25.9% |
| Recurring financial charges | 65 | €78,460 | €58,169 | -€20,291 | -25.9% |
| Profit (loss) for the period before taxes | 9903 | €2,236 | €5,787 | +€3,551 | +158.8% |
| Income taxes | 67/77 | €551 | €2,654 | +€2,103 | +381.9% |
| Profit (loss) for the period | 9904 | €1,685 | €3,133 | +€1,448 | +85.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,685 | €3,133 | +€1,448 | +85.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.