D.T.D.: 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.T.D.
Largest movements
- Cash +€49,895
up €49,895 (+1477.8%), from €3,376 to €53,272
mainly Net result for the year (+€42,871) and Receivables within one year (+€21,529)
- Receivables within one year -€21,529
down €21,529 (-28.0%), from €76,926 to €55,397
of which Trade receivables: -€21,529
- Current investments +€9,969
up €9,969 (+22.0%), from €45,257 to €55,226
- Tangible fixed assets -€2,814
down €2,814 (-19.5%), from €14,427 to €11,613
of which Furniture and vehicles: -€4,122
- Reserves +€42,260
up €42,260 (+36.6%), from €115,380 to €157,640
of which Tax-exempt reserves: +€25,260
- Debts after one year -€3,077
no longer reported in 2024 (was €3,077)
- Tax, wage and social debts -€2,627
down €2,627 (-22.9%), from €11,491 to €8,864
- Current portion of long-term debt -€2,037
down €2,037 (-39.8%), from €5,113 to €3,077
- Gross operating margin +€15,149
up €15,149 (+29.2%), from €51,925 to €67,074
- Financial charges +€5,242
up €5,242, from -€3,339 to €1,904
- Taxes +€3,577
up €3,577 (+25.2%), from €14,199 to €17,776
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 | €145,394 | €181,920 | +€36,526 | +25.1% |
| Fixed assets | 21/28 | €14,427 | €11,613 | -€2,814 | -19.5% |
| Tangible fixed assets | 22/27 | €14,427 | €11,613 | -€2,814 | -19.5% |
| Plant, machinery and equipment | 23 | - | €1,307 | +€1,307 | |
| Furniture and vehicles | 24 | €14,427 | €10,306 | -€4,122 | -28.6% |
| Current assets | 29/58 | €130,966 | €170,307 | +€39,340 | +30.0% |
| Amounts receivable within one year | 40/41 | €76,926 | €55,397 | -€21,529 | -28.0% |
| Trade receivables | 40 | €76,426 | €54,897 | -€21,529 | -28.2% |
| Other amounts receivable | 41 | €500 | €500 | = | 0.0% |
| Current investments | 50/53 | €45,257 | €55,226 | +€9,969 | +22.0% |
| Cash at bank and in hand | 54/58 | €3,376 | €53,272 | +€49,895 | +1477.8% |
| Deferred charges and accrued income | 490/1 | €5,407 | €6,412 | +€1,005 | +18.6% |
| Total equity and liabilities | 10/49 | €145,394 | €181,920 | +€36,526 | +25.1% |
| Equity | 10/15 | €123,532 | €166,403 | +€42,871 | +34.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €115,380 | €157,640 | +€42,260 | +36.6% |
| Tax-exempt reserves | 132 | €50,520 | €75,780 | +€25,260 | +50.0% |
| Distributable reserves | 133 | €64,860 | €81,860 | +€17,000 | +26.2% |
| Profit (loss) carried forward | 14 | €1,952 | €2,563 | +€611 | +31.3% |
| Amounts payable | 17/49 | €21,862 | €15,517 | -€6,345 | -29.0% |
| Amounts payable after more than one year | 17 | €3,077 | - | -€3,077 | |
| Financial debts | 170/4 | €3,077 | - | -€3,077 | |
| Amounts payable within one year | 42/48 | €18,786 | €15,517 | -€3,268 | -17.4% |
| Current portion of amounts payable after more than one year | 42 | €5,113 | €3,077 | -€2,037 | -39.8% |
| Trade debts | 44 | €1,981 | €3,138 | +€1,157 | +58.4% |
| Suppliers | 440/4 | €1,981 | €3,138 | +€1,157 | +58.4% |
| Taxes, remuneration and social security | 45 | €11,491 | €8,864 | -€2,627 | -22.9% |
| Taxes | 450/3 | €11,491 | €8,864 | -€2,627 | -22.9% |
| Other amounts payable | 47/48 | €200 | €439 | +€239 | +119.5% |
| Non-recurring operating income | 76A | - | €3,500 | +€3,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,122 | €4,416 | +€294 | +7.1% |
| Other operating charges | 640/8 | €1,099 | €726 | -€373 | -34.0% |
| Gross operating margin | 9900 | €51,925 | €67,074 | +€15,149 | +29.2% |
| Operating profit (loss) | 9901 | €46,704 | €61,933 | +€15,228 | +32.6% |
| Financial income | 75/76B | €62 | €618 | +€556 | +898.0% |
| Recurring financial income | 75 | €62 | €618 | +€556 | +898.0% |
| Financial charges | 65/66B | -€3,339 | €1,904 | +€5,242 | |
| Recurring financial charges | 65 | -€3,339 | €1,904 | +€5,242 | |
| Profit (loss) for the period before taxes | 9903 | €50,105 | €60,647 | +€10,542 | +21.0% |
| Income taxes | 67/77 | €14,199 | €17,776 | +€3,577 | +25.2% |
| Profit (loss) for the period | 9904 | €35,906 | €42,871 | +€6,965 | +19.4% |
| Transfer to tax-exempt reserves | 689 | €25,260 | €25,260 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,646 | €17,611 | +€6,965 | +65.4% |
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.