DANIEL DOMB: 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 DOMB
Largest movements
- Tangible fixed assets +€29,735
up €29,735 (+1080.5%), from €2,752 to €32,487
- Cash -€20,636
down €20,636 (-55.8%), from €36,959 to €16,323
mainly Contributions, distributions and other (-€55,000) and Investment in fixed assets (net) (-€31,291)
- Receivables within one year +€12,223
up €12,223 (+371.7%), from €3,288 to €15,512
of which Other amounts receivable: +€14,173
- Debts after one year +€20,352
new in 2024: €20,352
- Reserves -€15,996
down €15,996 (-12.2%), from €131,349 to €115,353
of which Distributable reserves: -€15,950
- Other debts +€10,863
up €10,863 (+24.6%), from €44,137 to €55,000
- Current portion of long-term debt +€4,267
new in 2024: €4,267
- Tax, wage and social debts +€3,373
up €3,373 (+18.0%), from €18,735 to €22,108
- Gross operating margin -€10,236
down €10,236 (-15.2%), from €67,435 to €57,199
- Financial income +€2,437
new in 2024: €2,437
- Taxes -€2,318
down €2,318 (-12.1%), from €19,198 to €16,880
- Depreciation +€1,192
up €1,192 (+327.3%), from €364 to €1,556
- Other operating charges +€724
up €724 (+61.3%), from €1,181 to €1,905
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 | €203,593 | €224,644 | +€21,051 | +10.3% |
| Fixed assets | 21/28 | €2,851 | €32,587 | +€29,735 | +1042.8% |
| Tangible fixed assets | 22/27 | €2,752 | €32,487 | +€29,735 | +1080.5% |
| Furniture and vehicles | 24 | €2,752 | €32,487 | +€29,735 | +1080.5% |
| Financial fixed assets | 28 | €99 | €99 | = | 0.0% |
| Current assets | 29/58 | €200,741 | €192,057 | -€8,684 | -4.3% |
| Amounts receivable within one year | 40/41 | €3,288 | €15,512 | +€12,223 | +371.7% |
| Trade receivables | 40 | €3,250 | €1,300 | -€1,950 | -60.0% |
| Other amounts receivable | 41 | €38 | €14,212 | +€14,173 | +37239.8% |
| Current investments | 50/53 | €160,000 | €160,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €36,959 | €16,323 | -€20,636 | -55.8% |
| Deferred charges and accrued income | 490/1 | €493 | €222 | -€271 | -54.9% |
| Total equity and liabilities | 10/49 | €203,593 | €224,644 | +€21,051 | +10.3% |
| Equity | 10/15 | €136,349 | €120,353 | -€15,996 | -11.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €131,349 | €115,353 | -€15,996 | -12.2% |
| Non-distributable reserves | 130/1 | €500 | €454 | -€46 | -9.3% |
| Reserves not available under the articles | 1311 | €500 | €454 | -€46 | -9.3% |
| Distributable reserves | 133 | €130,849 | €114,899 | -€15,950 | -12.2% |
| Amounts payable | 17/49 | €67,244 | €104,291 | +€37,047 | +55.1% |
| Amounts payable after more than one year | 17 | - | €20,352 | +€20,352 | |
| Financial debts | 170/4 | - | €20,352 | +€20,352 | |
| Amounts payable within one year | 42/48 | €67,244 | €83,939 | +€16,695 | +24.8% |
| Current portion of amounts payable after more than one year | 42 | - | €4,267 | +€4,267 | |
| Trade debts | 44 | €4,371 | €2,564 | -€1,807 | -41.3% |
| Suppliers | 440/4 | €4,371 | €2,564 | -€1,807 | -41.3% |
| Taxes, remuneration and social security | 45 | €18,735 | €22,108 | +€3,373 | +18.0% |
| Taxes | 450/3 | €18,735 | €22,108 | +€3,373 | +18.0% |
| Other amounts payable | 47/48 | €44,137 | €55,000 | +€10,863 | +24.6% |
| Non-recurring operating income | 76A | - | €4,959 | +€4,959 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €364 | €1,556 | +€1,192 | +327.3% |
| Other operating charges | 640/8 | €1,181 | €1,905 | +€724 | +61.3% |
| Gross operating margin | 9900 | €67,435 | €57,199 | -€10,236 | -15.2% |
| Operating profit (loss) | 9901 | €65,890 | €53,738 | -€12,152 | -18.4% |
| Financial income | 75/76B | - | €2,437 | +€2,437 | |
| Recurring financial income | 75 | - | €2,437 | +€2,437 | |
| Financial charges | 65/66B | €81 | €291 | +€210 | +259.6% |
| Recurring financial charges | 65 | €81 | €291 | +€210 | +259.6% |
| Profit (loss) for the period before taxes | 9903 | €65,809 | €55,884 | -€9,925 | -15.1% |
| Income taxes | 67/77 | €19,198 | €16,880 | -€2,318 | -12.1% |
| Profit (loss) for the period | 9904 | €46,610 | €39,004 | -€7,606 | -16.3% |
| Profit (loss) for the period to be appropriated | 9905 | €46,610 | €39,004 | -€7,606 | -16.3% |
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.