DANIEL-ED. CONSTRUCT: 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-ED. CONSTRUCT
Largest movements
- Receivables within one year -€56,426
no longer reported in 2023 (was €56,426)
of which Trade receivables: -€53,926
- Other debts -€62,722
no longer reported in 2023 (was €62,722)
- Profit (loss) carried forward +€5,049
up €5,049 (+57.4%), from -€8,796 to -€3,747
- Current portion of long-term debt +€1,247
new in 2023: €1,247
- Gross operating margin +€13,845
up €13,845, from -€8,796 to €5,049
From the 2022 result to the 2023 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €56,426 | - | -€56,426 | |
| Current assets | 29/58 | €56,426 | - | -€56,426 | |
| Amounts receivable within one year | 40/41 | €56,426 | - | -€56,426 | |
| Trade receivables | 40 | €53,926 | - | -€53,926 | |
| Other amounts receivable | 41 | €2,500 | - | -€2,500 | |
| Total equity and liabilities | 10/49 | €56,426 | €0 | -€56,426 | -100% |
| Equity | 10/15 | -€6,296 | -€1,247 | +€5,049 | +80.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,796 | -€3,747 | +€5,049 | +57.4% |
| Amounts payable | 17/49 | €62,722 | €1,247 | -€61,475 | -98.0% |
| Amounts payable within one year | 42/48 | €62,722 | €1,247 | -€61,475 | -98.0% |
| Current portion of amounts payable after more than one year | 42 | - | €1,247 | +€1,247 | |
| Other amounts payable | 47/48 | €62,722 | - | -€62,722 | |
| Gross operating margin | 9900 | -€8,796 | €5,049 | +€13,845 | |
| Operating profit (loss) | 9901 | -€8,796 | €5,049 | +€13,845 | |
| Profit (loss) for the period before taxes | 9903 | -€8,796 | €5,049 | +€13,845 | |
| Profit (loss) for the period | 9904 | -€8,796 | €5,049 | +€13,845 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,796 | €5,049 | +€13,845 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.