D.T.S. Management: 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.S. Management
Largest movements
- Cash -€29,870
down €29,870 (-50.1%), from €59,662 to €29,793
mainly Debts after one year (-€70,315) and Tax, wage and social debts (-€10,561)
- Tangible fixed assets -€12,016
down €12,016 (-2.8%), from €421,674 to €409,658
of which Land and buildings: -€11,094
- Debts after one year -€70,315
down €70,315 (-15.3%), from €460,944 to €390,630
- Profit (loss) carried forward +€40,985
up €40,985 (+66.4%), from €61,706 to €102,691
- Tax, wage and social debts -€10,561
down €10,561 (-32.0%), from €33,006 to €22,445
of which Taxes: -€7,561
- Gross operating margin -€20,656
down €20,656 (-18.2%), from €113,674 to €93,018
- Depreciation -€16,396
down €16,396 (-57.7%), from €28,412 to €12,016
- Other operating charges +€3,763
up €3,763 (+62.9%), from €5,981 to €9,744
- Taxes -€3,055
down €3,055 (-15.6%), from €19,624 to €16,569
- Financial income -€1,760
down €1,760 (-25.7%), from €6,852 to €5,091
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 | €626,733 | €578,958 | -€47,775 | -7.6% |
| Fixed assets | 21/28 | €524,174 | €512,158 | -€12,016 | -2.3% |
| Tangible fixed assets | 22/27 | €421,674 | €409,658 | -€12,016 | -2.8% |
| Land and buildings | 22 | €417,722 | €406,628 | -€11,094 | -2.7% |
| Furniture and vehicles | 24 | €3,953 | €3,030 | -€922 | -23.3% |
| Financial fixed assets | 28 | €102,500 | €102,500 | = | 0.0% |
| Current assets | 29/58 | €102,558 | €66,800 | -€35,758 | -34.9% |
| Amounts receivable after more than one year | 29 | €6,960 | €3,480 | -€3,480 | -50.0% |
| Other amounts receivable | 291 | €6,960 | €3,480 | -€3,480 | -50.0% |
| Amounts receivable within one year | 40/41 | €32,503 | €27,957 | -€4,546 | -14.0% |
| Trade receivables | 40 | €13,044 | €1,815 | -€11,229 | -86.1% |
| Other amounts receivable | 41 | €19,459 | €26,142 | +€6,683 | +34.3% |
| Cash at bank and in hand | 54/58 | €59,662 | €29,793 | -€29,870 | -50.1% |
| Deferred charges and accrued income | 490/1 | €3,433 | €5,570 | +€2,137 | +62.3% |
| Total equity and liabilities | 10/49 | €626,733 | €578,958 | -€47,775 | -7.6% |
| Equity | 10/15 | €92,906 | €133,891 | +€40,985 | +44.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €25,000 | €25,000 | = | 0.0% |
| Distributable reserves | 133 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,706 | €102,691 | +€40,985 | +66.4% |
| Amounts payable | 17/49 | €533,827 | €445,067 | -€88,759 | -16.6% |
| Amounts payable after more than one year | 17 | €460,944 | €390,630 | -€70,315 | -15.3% |
| Financial debts | 170/4 | €460,944 | €390,630 | -€70,315 | -15.3% |
| Amounts payable within one year | 42/48 | €72,882 | €54,438 | -€18,445 | -25.3% |
| Current portion of amounts payable after more than one year | 42 | €31,435 | €25,389 | -€6,046 | -19.2% |
| Trade debts | 44 | €1,952 | €1,069 | -€883 | -45.3% |
| Suppliers | 440/4 | €1,952 | €1,069 | -€883 | -45.3% |
| Taxes, remuneration and social security | 45 | €33,006 | €22,445 | -€10,561 | -32.0% |
| Taxes | 450/3 | €30,006 | €22,445 | -€7,561 | -25.2% |
| Remuneration and social security | 454/9 | €3,000 | - | -€3,000 | |
| Other amounts payable | 47/48 | €6,490 | €5,536 | -€954 | -14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,412 | €12,016 | -€16,396 | -57.7% |
| Other operating charges | 640/8 | €5,981 | €9,744 | +€3,763 | +62.9% |
| Gross operating margin | 9900 | €113,674 | €93,018 | -€20,656 | -18.2% |
| Operating profit (loss) | 9901 | €79,281 | €71,258 | -€8,022 | -10.1% |
| Financial income | 75/76B | €6,852 | €5,091 | -€1,760 | -25.7% |
| Recurring financial income | 75 | €6,852 | €5,091 | -€1,760 | -25.7% |
| Financial charges | 65/66B | €17,886 | €18,795 | +€909 | +5.1% |
| Recurring financial charges | 65 | €17,886 | €18,795 | +€909 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | €68,246 | €57,554 | -€10,692 | -15.7% |
| Income taxes | 67/77 | €19,624 | €16,569 | -€3,055 | -15.6% |
| Profit (loss) for the period | 9904 | €48,622 | €40,985 | -€7,638 | -15.7% |
| Profit (loss) for the period to be appropriated | 9905 | €48,622 | €40,985 | -€7,638 | -15.7% |
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 28 October 2026 via checked.be.