DACH: 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.
DACH
Largest movements
- Receivables within one year +€1.7m
up €1.7m (+97.6%), from €1.7m to €3.4m
of which Other amounts receivable: +€1.7m
- Other debts +€1.7m
up €1.7m (+57.8%), from €2.9m to €4.6m
- Turnover -€114,579
down €114,579 (-18.7%), from €614,246 to €499,667
- Services and other goods -€97,328
down €97,328 (-17.9%), from €543,532 to €446,204
- Financial charges +€55,262
up €55,262 (+62.1%), from €88,986 to €144,249
- Financial income +€53,176
up €53,176 (+137.3%), from €38,736 to €91,912
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 | €3,105,142 | €4,766,839 | +€1.7m | +53.5% |
| Fixed assets | 21/28 | €1,100,000 | €1,100,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,100,000 | €1,100,000 | = | 0.0% |
| Affiliated companies | 280/1 | €1,100,000 | €1,100,000 | = | 0.0% |
| Participating interests | 280 | €1,100,000 | €1,100,000 | = | 0.0% |
| Current assets | 29/58 | €2,005,142 | €3,666,839 | +€1.7m | +82.9% |
| Amounts receivable within one year | 40/41 | €1,717,155 | €3,392,308 | +€1.7m | +97.6% |
| Trade receivables | 40 | €80,681 | €103,906 | +€23,225 | +28.8% |
| Other amounts receivable | 41 | €1,636,474 | €3,288,402 | +€1.7m | +100.9% |
| Cash at bank and in hand | 54/58 | €287,987 | €273,531 | -€14,456 | -5.0% |
| Deferred charges and accrued income | 490/1 | - | €1,000 | +€1,000 | |
| Total equity and liabilities | 10/49 | €3,105,142 | €4,766,839 | +€1.7m | +53.5% |
| Equity | 10/15 | €34,633 | €34,663 | +€30 | +0.1% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,633 | €22,663 | +€30 | +0.1% |
| Amounts payable | 17/49 | €3,070,509 | €4,732,176 | +€1.7m | +54.1% |
| Amounts payable within one year | 42/48 | €3,070,509 | €4,732,176 | +€1.7m | +54.1% |
| Trade debts | 44 | €130,835 | €100,218 | -€30,616 | -23.4% |
| Suppliers | 440/4 | €130,835 | €100,218 | -€30,616 | -23.4% |
| Taxes, remuneration and social security | 45 | €6,930 | €5,341 | -€1,589 | -22.9% |
| Taxes | 450/3 | €6,930 | €5,341 | -€1,589 | -22.9% |
| Other amounts payable | 47/48 | €2,932,744 | €4,626,617 | +€1.7m | +57.8% |
| Operating income | 70/76A | €614,246 | €499,667 | -€114,579 | -18.7% |
| Turnover | 70 | €614,246 | €499,667 | -€114,579 | -18.7% |
| Operating charges | 60/66A | €544,026 | €447,290 | -€96,736 | -17.8% |
| Services and other goods | 61 | €543,532 | €446,204 | -€97,328 | -17.9% |
| Other operating charges | 640/8 | €493 | €1,086 | +€592 | +120.0% |
| Operating profit (loss) | 9901 | €70,221 | €52,377 | -€17,844 | -25.4% |
| Financial income | 75/76B | €38,736 | €91,912 | +€53,176 | +137.3% |
| Recurring financial income | 75 | €38,736 | €91,912 | +€53,176 | +137.3% |
| Income from current assets | 751 | €38,736 | €91,912 | +€53,176 | +137.3% |
| Financial charges | 65/66B | €88,986 | €144,249 | +€55,262 | +62.1% |
| Recurring financial charges | 65 | €88,986 | €144,249 | +€55,262 | +62.1% |
| Debt charges | 650 | €88,640 | €143,873 | +€55,232 | +62.3% |
| Other financial charges | 652/9 | €346 | €376 | +€30 | +8.7% |
| Profit (loss) for the period before taxes | 9903 | €19,971 | €41 | -€19,930 | -99.8% |
| Income taxes | 67/77 | €5,330 | €11 | -€5,319 | -99.8% |
| Taxes | 670/3 | €5,330 | €11 | -€5,319 | -99.8% |
| Profit (loss) for the period | 9904 | €14,641 | €30 | -€14,611 | -99.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,641 | €30 | -€14,611 | -99.8% |
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 9 October 2026 via checked.be.