D'SIGN FLOR: 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'SIGN FLOR
Largest movements
- Stocks and contracts -€90,000
down €90,000 (-48.8%), from €184,500 to €94,500
- Receivables within one year -€86,423
down €86,423 (-21.7%), from €398,540 to €312,117
of which Other amounts receivable: -€58,723
- Tangible fixed assets -€20,890
down €20,890 (-3.6%), from €582,116 to €561,226
of which Land and buildings: -€14,460
- Trade debts -€175,860
down €175,860 (-74.9%), from €234,853 to €58,993
- Debts after one year -€99,558
down €99,558 (-13.6%), from €731,480 to €631,922
of which Financial debts: -€81,088
- Current portion of long-term debt +€47,054
up €47,054 (+138%), from €34,034 to €81,088
- Tax, wage and social debts +€26,473
up €26,473 (+194%), from €13,667 to €40,140
of which Taxes: +€36,542
- Advances received -€17,980
no longer reported in 2024 (was €17,980)
- Other operating charges +€83,973
up €83,973 (+606%), from €13,868 to €97,841
- Staff costs -€54,994
down €54,994 (-47.0%), from €117,070 to €62,075
- Gross operating margin +€49,311
up €49,311 (+24.0%), from €205,775 to €255,086
- Taxes +€6,708
up €6,708 (+90.9%), from €7,381 to €14,089
- Financial charges -€5,921
down €5,921 (-14.2%), from €41,577 to €35,656
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 | €1,175,567 | €972,234 | -€203,333 | -17.3% |
| Fixed assets | 21/28 | €585,716 | €564,826 | -€20,890 | -3.6% |
| Tangible fixed assets | 22/27 | €582,116 | €561,226 | -€20,890 | -3.6% |
| Land and buildings | 22 | €552,478 | €538,018 | -€14,460 | -2.6% |
| Plant, machinery and equipment | 23 | €8,145 | €7,109 | -€1,036 | -12.7% |
| Furniture and vehicles | 24 | €21,494 | €16,100 | -€5,394 | -25.1% |
| Financial fixed assets | 28 | €3,600 | €3,600 | = | 0.0% |
| Current assets | 29/58 | €589,851 | €407,408 | -€182,443 | -30.9% |
| Stocks and contracts in progress | 3 | €184,500 | €94,500 | -€90,000 | -48.8% |
| Stocks | 30/36 | €184,500 | €94,500 | -€90,000 | -48.8% |
| Amounts receivable within one year | 40/41 | €398,540 | €312,117 | -€86,423 | -21.7% |
| Trade receivables | 40 | €252,741 | €225,042 | -€27,700 | -11.0% |
| Other amounts receivable | 41 | €145,799 | €87,076 | -€58,723 | -40.3% |
| Cash at bank and in hand | 54/58 | €6,811 | €791 | -€6,020 | -88.4% |
| Total equity and liabilities | 10/49 | €1,175,567 | €972,234 | -€203,333 | -17.3% |
| Equity | 10/15 | €143,554 | €160,093 | +€16,539 | +11.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €120,150 | €136,688 | +€16,539 | +13.8% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €118,150 | €134,688 | +€16,539 | +14.0% |
| Profit (loss) carried forward | 14 | €3,404 | €3,404 | = | 0.0% |
| Amounts payable | 17/49 | €1,032,013 | €812,142 | -€219,871 | -21.3% |
| Amounts payable after more than one year | 17 | €731,480 | €631,922 | -€99,558 | -13.6% |
| Financial debts | 170/4 | €649,408 | €568,321 | -€81,088 | -12.5% |
| Other amounts payable | 178/9 | €82,072 | €63,601 | -€18,471 | -22.5% |
| Amounts payable within one year | 42/48 | €300,533 | €180,220 | -€120,313 | -40.0% |
| Current portion of amounts payable after more than one year | 42 | €34,034 | €81,088 | +€47,054 | +138% |
| Trade debts | 44 | €234,853 | €58,993 | -€175,860 | -74.9% |
| Suppliers | 440/4 | €234,853 | €58,993 | -€175,860 | -74.9% |
| Advances received on contracts in progress | 46 | €17,980 | - | -€17,980 | |
| Taxes, remuneration and social security | 45 | €13,667 | €40,140 | +€26,473 | +194% |
| Taxes | 450/3 | €3,597 | €40,140 | +€36,542 | +1,016% |
| Remuneration and social security | 454/9 | €10,069 | - | -€10,069 | |
| Remuneration, social security and pensions | 62 | €117,070 | €62,075 | -€54,994 | -47.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,459 | €21,509 | +€2,050 | +10.5% |
| Other operating charges | 640/8 | €13,868 | €97,841 | +€83,973 | +606% |
| Gross operating margin | 9900 | €205,775 | €255,086 | +€49,311 | +24.0% |
| Operating profit (loss) | 9901 | €55,378 | €73,660 | +€18,282 | +33.0% |
| Financial income | 75/76B | €1,179 | €1,889 | +€710 | +60.2% |
| Recurring financial income | 75 | €1,179 | €1,889 | +€710 | +60.2% |
| Financial charges | 65/66B | €41,577 | €35,656 | -€5,921 | -14.2% |
| Recurring financial charges | 65 | €41,577 | €35,656 | -€5,921 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | €14,980 | €39,893 | +€24,913 | +166% |
| Income taxes | 67/77 | €7,381 | €14,089 | +€6,708 | +90.9% |
| Profit (loss) for the period | 9904 | €7,599 | €25,804 | +€18,205 | +240% |
| Profit (loss) for the period to be appropriated | 9905 | €7,599 | €25,804 | +€18,205 | +240% |
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 27 October 2026 via checked.be.