D&S Engineering: 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&S Engineering
Largest movements
- Receivables within one year -€92
no longer reported in 2024 (was €92)
- Profit (loss) carried forward -€1,377
down €1,377 (-10.7%), from -€12,821 to -€14,198
- Trade debts +€1,213
up €1,213 (+212%), from €572 to €1,785
- Other debts +€74
up €74 (+1.1%), from €6,511 to €6,585
- Gross operating margin -€400
down €400 (-49.1%), from -€814 to -€1,213
- Depreciation -€171
no longer reported in 2024 (was €171)
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 | €1,393 | €1,304 | -€90 | -6.4% |
| Current assets | 29/58 | €1,393 | €1,304 | -€90 | -6.4% |
| Amounts receivable within one year | 40/41 | €92 | - | -€92 | |
| Other amounts receivable | 41 | €92 | - | -€92 | |
| Cash at bank and in hand | 54/58 | €1,301 | €1,304 | +€2 | +0.2% |
| Total equity and liabilities | 10/49 | €1,393 | €1,304 | -€90 | -6.4% |
| Equity | 10/15 | -€5,690 | -€7,067 | -€1,377 | -24.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €931 | €931 | = | 0.0% |
| Non-distributable reserves | 130/1 | €931 | €931 | = | 0.0% |
| Reserves not available under the articles | 1311 | €931 | €931 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,821 | -€14,198 | -€1,377 | -10.7% |
| Amounts payable | 17/49 | €7,083 | €8,370 | +€1,287 | +18.2% |
| Amounts payable within one year | 42/48 | €7,083 | €8,370 | +€1,287 | +18.2% |
| Trade debts | 44 | €572 | €1,785 | +€1,213 | +212% |
| Suppliers | 440/4 | €572 | €1,785 | +€1,213 | +212% |
| Other amounts payable | 47/48 | €6,511 | €6,585 | +€74 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €171 | - | -€171 | |
| Gross operating margin | 9900 | -€814 | -€1,213 | -€400 | -49.1% |
| Operating profit (loss) | 9901 | -€984 | -€1,213 | -€229 | -23.3% |
| Financial charges | 65/66B | €164 | €164 | -€0 | 0.0% |
| Recurring financial charges | 65 | €164 | €164 | -€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,148 | -€1,377 | -€229 | -19.9% |
| Profit (loss) for the period | 9904 | -€1,148 | -€1,377 | -€229 | -19.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,148 | -€1,377 | -€229 | -19.9% |
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.