D&T SERVICES: 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&T SERVICES
Largest movements
- Receivables within one year +€51,723
up €51,723 (+242.2%), from €21,353 to €73,076
of which Other amounts receivable: +€73,076
- Cash +€24,674
up €24,674 (+1834.5%), from €1,345 to €26,019
mainly Net result for the year (+€34,761) and Debts after one year (+€27,852)
- Tangible fixed assets -€13,474
down €13,474 (-100.0%), from €13,474 to €0
- Financial fixed assets -€9,000
down €9,000 (-98.5%), from €9,135 to €135
- Profit (loss) carried forward +€34,761
up €34,761 (+466.6%), from €7,451 to €42,212
- Debts after one year +€27,852
new in 2024: €27,852
- Tax, wage and social debts -€6,954
no longer reported in 2024 (was €6,954)
of which Taxes: -€4,357
- Gross operating margin +€17,398
up €17,398 (+50.8%), from €34,273 to €51,671
- Taxes -€2,216
no longer reported in 2024 (was €2,216)
- Depreciation +€1,856
up €1,856 (+16.0%), from €11,618 to €13,474
- Financial charges +€1,021
up €1,021 (+329.8%), from €309 to €1,330
- Other operating charges -€744
down €744 (-24.3%), from €3,057 to €2,313
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 | €45,307 | €99,230 | +€53,923 | +119.0% |
| Fixed assets | 21/28 | €22,609 | €135 | -€22,474 | -99.4% |
| Tangible fixed assets | 22/27 | €13,474 | €0 | -€13,474 | -100.0% |
| Furniture and vehicles | 24 | €13,474 | €0 | -€13,474 | -100.0% |
| Financial fixed assets | 28 | €9,135 | €135 | -€9,000 | -98.5% |
| Current assets | 29/58 | €22,698 | €99,095 | +€76,397 | +336.6% |
| Amounts receivable within one year | 40/41 | €21,353 | €73,076 | +€51,723 | +242.2% |
| Trade receivables | 40 | €21,353 | - | -€21,353 | |
| Other amounts receivable | 41 | - | €73,076 | +€73,076 | |
| Cash at bank and in hand | 54/58 | €1,345 | €26,019 | +€24,674 | +1834.5% |
| Total equity and liabilities | 10/49 | €45,307 | €99,230 | +€53,923 | +119.0% |
| Equity | 10/15 | €27,451 | €62,212 | +€34,761 | +126.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,451 | €42,212 | +€34,761 | +466.6% |
| Amounts payable | 17/49 | €17,856 | €37,018 | +€19,162 | +107.3% |
| Amounts payable after more than one year | 17 | - | €27,852 | +€27,852 | |
| Financial debts | 170/4 | - | €27,852 | +€27,852 | |
| Amounts payable within one year | 42/48 | €17,856 | €9,166 | -€8,690 | -48.7% |
| Trade debts | 44 | €967 | - | -€967 | |
| Suppliers | 440/4 | €967 | - | -€967 | |
| Taxes, remuneration and social security | 45 | €6,954 | - | -€6,954 | |
| Taxes | 450/3 | €4,357 | - | -€4,357 | |
| Remuneration and social security | 454/9 | €2,597 | - | -€2,597 | |
| Other amounts payable | 47/48 | €9,935 | €9,166 | -€768 | -7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,618 | €13,474 | +€1,856 | +16.0% |
| Other operating charges | 640/8 | €3,057 | €2,313 | -€744 | -24.3% |
| Gross operating margin | 9900 | €34,273 | €51,671 | +€17,398 | +50.8% |
| Operating profit (loss) | 9901 | €19,597 | €35,884 | +€16,287 | +83.1% |
| Financial income | 75/76B | - | €207 | +€207 | |
| Recurring financial income | 75 | - | €207 | +€207 | |
| Financial charges | 65/66B | €309 | €1,330 | +€1,021 | +329.8% |
| Recurring financial charges | 65 | €309 | €1,330 | +€1,021 | +329.8% |
| Profit (loss) for the period before taxes | 9903 | €19,288 | €34,761 | +€15,473 | +80.2% |
| Income taxes | 67/77 | €2,216 | - | -€2,216 | |
| Profit (loss) for the period | 9904 | €17,072 | €34,761 | +€17,689 | +103.6% |
| Profit (loss) for the period to be appropriated | 9905 | €17,072 | €34,761 | +€17,689 | +103.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.