DANIEL CREGUT Belgique: 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.
DANIEL CREGUT Belgique
Largest movements
- Receivables within one year +€4,299
up €4,299 (+88.3%), from €4,868 to €9,167
of which Trade receivables: +€4,476
- Cash -€192
down €192 (-54.0%), from €356 to €164
mainly Receivables within one year (-€4,299) and Tax, wage and social debts (-€19)
- Other debts +€3,447
up €3,447 (+89.8%), from €3,839 to €7,286
- Trade debts +€654
up €654 (+112%), from €584 to €1,238
- Other operating charges +€387
new in 2024: €387
- Gross operating margin +€361
up €361 (+162%), from €223 to €584
- Financial charges +€48
up €48 (+41.3%), from €116 to €164
- Taxes -€19
down €19 (-69.7%), from €27 to €8
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 | €5,224 | €9,331 | +€4,107 | +78.6% |
| Current assets | 29/58 | €5,224 | €9,331 | +€4,107 | +78.6% |
| Amounts receivable within one year | 40/41 | €4,868 | €9,167 | +€4,299 | +88.3% |
| Trade receivables | 40 | €4,691 | €9,167 | +€4,476 | +95.4% |
| Other amounts receivable | 41 | €177 | €0 | -€177 | -100% |
| Cash at bank and in hand | 54/58 | €356 | €164 | -€192 | -54.0% |
| Total equity and liabilities | 10/49 | €5,224 | €9,331 | +€4,107 | +78.6% |
| Equity | 10/15 | €774 | €798 | +€24 | +3.1% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €274 | €298 | +€24 | +8.9% |
| Distributable reserves | 133 | €274 | €298 | +€24 | +8.9% |
| Amounts payable | 17/49 | €4,450 | €8,532 | +€4,083 | +91.8% |
| Amounts payable within one year | 42/48 | €4,450 | €8,532 | +€4,083 | +91.8% |
| Trade debts | 44 | €584 | €1,238 | +€654 | +112% |
| Suppliers | 440/4 | €584 | €1,238 | +€654 | +112% |
| Taxes, remuneration and social security | 45 | €27 | €8 | -€19 | -69.7% |
| Taxes | 450/3 | €27 | €8 | -€19 | -69.7% |
| Other amounts payable | 47/48 | €3,839 | €7,286 | +€3,447 | +89.8% |
| Other operating charges | 640/8 | - | €387 | +€387 | |
| Gross operating margin | 9900 | €223 | €584 | +€361 | +162% |
| Operating profit (loss) | 9901 | €223 | €196 | -€26 | -11.9% |
| Financial charges | 65/66B | €116 | €164 | +€48 | +41.3% |
| Recurring financial charges | 65 | €116 | €164 | +€48 | +41.3% |
| Profit (loss) for the period before taxes | 9903 | €107 | €32 | -€74 | -69.7% |
| Income taxes | 67/77 | €27 | €8 | -€19 | -69.7% |
| Profit (loss) for the period | 9904 | €80 | €24 | -€56 | -69.7% |
| Profit (loss) for the period to be appropriated | 9905 | €80 | €24 | -€56 | -69.7% |
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 1 November 2026 via checked.be.