DANIEL & GABI CONCEPT: 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 & GABI CONCEPT
Largest movements
- Receivables within one year +€100,948
up €100,948 (+395%), from €25,534 to €126,482
of which Trade receivables: +€115,340
- Cash +€7,908
up €7,908 (+409%), from €1,932 to €9,840
mainly Trade debts (+€90,626) and Net result for the year (+€16,259)
- Trade debts +€90,626
up €90,626 (+1,214%), from €7,468 to €98,094
of which Bills of exchange payable: +€94,508
- Profit (loss) carried forward +€16,259
up €16,259 (+96.9%), from €16,780 to €33,040
- Tax, wage and social debts +€1,740
up €1,740 (+40.0%), from €4,354 to €6,095
- Turnover +€344,216
new in 2024: €344,216
- Purchases and services +€317,784
new in 2024: €317,784
- Gross operating margin +€14,768
up €14,768 (+127%), from €11,663 to €26,432
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 | €31,603 | €140,229 | +€108,626 | +344% |
| Fixed assets | 21/28 | €1,136 | €906 | -€230 | -20.3% |
| Tangible fixed assets | 22/27 | €798 | €399 | -€399 | -50.0% |
| Furniture and vehicles | 24 | €798 | €399 | -€399 | -50.0% |
| Financial fixed assets | 28 | €338 | €507 | +€169 | +50.0% |
| Current assets | 29/58 | €30,466 | €139,322 | +€108,856 | +357% |
| Stocks and contracts in progress | 3 | €3,000 | €3,000 | = | 0.0% |
| Stocks | 30/36 | €3,000 | €3,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €25,534 | €126,482 | +€100,948 | +395% |
| Trade receivables | 40 | €6,438 | €121,777 | +€115,340 | +1,792% |
| Other amounts receivable | 41 | €19,097 | €4,705 | -€14,392 | -75.4% |
| Cash at bank and in hand | 54/58 | €1,932 | €9,840 | +€7,908 | +409% |
| Total equity and liabilities | 10/49 | €31,603 | €140,229 | +€108,626 | +344% |
| Equity | 10/15 | €19,780 | €36,040 | +€16,259 | +82.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,780 | €33,040 | +€16,259 | +96.9% |
| Amounts payable | 17/49 | €11,822 | €104,189 | +€92,367 | +781% |
| Amounts payable within one year | 42/48 | €11,822 | €104,189 | +€92,367 | +781% |
| Trade debts | 44 | €7,468 | €98,094 | +€90,626 | +1,214% |
| Suppliers | 440/4 | €4,810 | €928 | -€3,882 | -80.7% |
| Bills of exchange payable | 441 | €2,658 | €97,166 | +€94,508 | +3,556% |
| Taxes, remuneration and social security | 45 | €4,354 | €6,095 | +€1,740 | +40.0% |
| Taxes | 450/3 | €4,354 | €6,095 | +€1,740 | +40.0% |
| Turnover | 70 | - | €344,216 | +€344,216 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €317,784 | +€317,784 | |
| Remuneration, social security and pensions | 62 | - | €373 | +€373 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €399 | €399 | = | 0.0% |
| Other operating charges | 640/8 | €2,850 | €1,576 | -€1,274 | -44.7% |
| Gross operating margin | 9900 | €11,663 | €26,432 | +€14,768 | +127% |
| Operating profit (loss) | 9901 | €8,414 | €24,084 | +€15,670 | +186% |
| Financial income | 75/76B | €11 | - | -€11 | |
| Recurring financial income | 75 | €11 | - | -€11 | |
| Financial charges | 65/66B | €3,814 | €3,379 | -€435 | -11.4% |
| Recurring financial charges | 65 | €3,814 | €3,379 | -€435 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €4,611 | €20,705 | +€16,094 | +349% |
| Income taxes | 67/77 | €1,592 | €4,446 | +€2,854 | +179% |
| Profit (loss) for the period | 9904 | €3,019 | €16,259 | +€13,240 | +439% |
| Profit (loss) for the period to be appropriated | 9905 | €3,019 | €16,259 | +€13,240 | +439% |
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 23 October 2026 via checked.be.