DAISY HEREMANS CONSULTING: 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.
DAISY HEREMANS CONSULTING
Largest movements
- Cash +€122,070
up €122,070 (+24.4%), from €499,581 to €621,651
mainly Net result for the year (+€63,137) and Depreciation (+€45,106)
- Tangible fixed assets -€42,957
down €42,957 (-13.3%), from €323,895 to €280,938
of which Plant, machinery and equipment: -€29,013
- Receivables within one year -€32,919
down €32,919 (-63.1%), from €52,191 to €19,272
of which Trade receivables: -€32,924
- Reserves +€63,137
up €63,137 (+7.1%), from €891,571 to €954,708
of which Distributable reserves: +€63,137
- Depreciation +€17,605
up €17,605 (+64.0%), from €27,501 to €45,106
- Gross operating margin +€14,275
up €14,275 (+12.1%), from €117,775 to €132,049
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 | €971,337 | €1,019,797 | +€48,461 | +5.0% |
| Fixed assets | 21/28 | €323,895 | €280,938 | -€42,957 | -13.3% |
| Tangible fixed assets | 22/27 | €323,895 | €280,938 | -€42,957 | -13.3% |
| Land and buildings | 22 | €139,922 | €134,758 | -€5,164 | -3.7% |
| Plant, machinery and equipment | 23 | €159,504 | €130,490 | -€29,013 | -18.2% |
| Furniture and vehicles | 24 | €23,629 | €15,120 | -€8,510 | -36.0% |
| Other tangible fixed assets | 26 | €840 | €570 | -€270 | -32.2% |
| Current assets | 29/58 | €647,442 | €738,859 | +€91,418 | +14.1% |
| Stocks and contracts in progress | 3 | €86,111 | €87,619 | +€1,508 | +1.8% |
| Stocks | 30/36 | €86,111 | €87,619 | +€1,508 | +1.8% |
| Amounts receivable within one year | 40/41 | €52,191 | €19,272 | -€32,919 | -63.1% |
| Trade receivables | 40 | €52,163 | €19,238 | -€32,924 | -63.1% |
| Other amounts receivable | 41 | €29 | €34 | +€5 | +17.5% |
| Current investments | 50/53 | €9,557 | €10,316 | +€759 | +7.9% |
| Cash at bank and in hand | 54/58 | €499,581 | €621,651 | +€122,070 | +24.4% |
| Total equity and liabilities | 10/49 | €971,337 | €1,019,797 | +€48,461 | +5.0% |
| Equity | 10/15 | €912,872 | €976,009 | +€63,137 | +6.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €891,571 | €954,708 | +€63,137 | +7.1% |
| Tax-exempt reserves | 132 | €40,478 | €40,478 | = | 0.0% |
| Distributable reserves | 133 | €851,093 | €914,230 | +€63,137 | +7.4% |
| Profit (loss) carried forward | 14 | €2,701 | €2,701 | = | 0.0% |
| Amounts payable | 17/49 | €58,464 | €43,789 | -€14,676 | -25.1% |
| Amounts payable within one year | 42/48 | €58,464 | €43,789 | -€14,676 | -25.1% |
| Trade debts | 44 | €10,022 | €3,773 | -€6,249 | -62.4% |
| Suppliers | 440/4 | €10,022 | €3,773 | -€6,249 | -62.4% |
| Taxes, remuneration and social security | 45 | €35,847 | €25,781 | -€10,065 | -28.1% |
| Taxes | 450/3 | €35,847 | €25,781 | -€10,065 | -28.1% |
| Other amounts payable | 47/48 | €12,596 | €14,235 | +€1,639 | +13.0% |
| Non-recurring operating income | 76A | €1,000 | - | -€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,501 | €45,106 | +€17,605 | +64.0% |
| Other operating charges | 640/8 | €1,830 | €1,912 | +€82 | +4.5% |
| Non-recurring operating charges | 66A | - | €87 | +€87 | |
| Gross operating margin | 9900 | €117,775 | €132,049 | +€14,275 | +12.1% |
| Operating profit (loss) | 9901 | €88,444 | €84,944 | -€3,500 | -4.0% |
| Financial income | 75/76B | €318 | €1,352 | +€1,033 | +325% |
| Recurring financial income | 75 | €318 | €1,352 | +€1,033 | +325% |
| Financial charges | 65/66B | -€1,065 | -€636 | +€429 | +40.3% |
| Recurring financial charges | 65 | -€1,065 | -€636 | +€429 | +40.3% |
| Profit (loss) for the period before taxes | 9903 | €89,828 | €86,932 | -€2,896 | -3.2% |
| Income taxes | 67/77 | €24,748 | €23,796 | -€952 | -3.8% |
| Profit (loss) for the period | 9904 | €65,080 | €63,137 | -€1,944 | -3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €65,080 | €63,137 | -€1,944 | -3.0% |
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 15 October 2026 via checked.be.