DANIELDEP: what changed
Two fiscal 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.
DANIELDEP
Largest movements
- Receivables within one year +€9,868
up €9,868 (+135.8%), from €7,268 to €17,136
of which Other amounts receivable: +€9,813
- Deferred charges and accrued income +€2,044
up €2,044 (+170.3%), from €1,201 to €3,244
- Cash -€1,358
down €1,358 (-5.0%), from €26,961 to €25,603
mainly Other debts (-€60,564) and Receivables within one year (-€9,868)
- Stocks and contracts +€674
up €674 (+7.0%), from €9,626 to €10,300
- Other debts -€60,564
down €60,564 (-36.8%), from €164,470 to €103,906
- Trade debts +€53,791
up €53,791 (+175.3%), from €30,686 to €84,477
- Profit (loss) carried forward +€18,142
up €18,142 (+7.1%), from -€255,470 to -€237,329
- Gross operating margin -€23,455
down €23,455 (-21.9%), from €107,113 to €83,659
- Staff costs -€21,270
down €21,270 (-29.2%), from €72,749 to €51,479
- Depreciation -€11,000
no longer reported in 2024 (was €11,000)
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 | €45,706 | €57,283 | +€11,578 | +25.3% |
| Fixed assets | 21/28 | €651 | €1,001 | +€350 | +53.8% |
| Financial fixed assets | 28 | €651 | €1,001 | +€350 | +53.8% |
| Current assets | 29/58 | €45,055 | €56,282 | +€11,228 | +24.9% |
| Stocks and contracts in progress | 3 | €9,626 | €10,300 | +€674 | +7.0% |
| Stocks | 30/36 | €9,626 | €10,300 | +€674 | +7.0% |
| Amounts receivable within one year | 40/41 | €7,268 | €17,136 | +€9,868 | +135.8% |
| Trade receivables | 40 | €4,834 | €4,889 | +€55 | +1.1% |
| Other amounts receivable | 41 | €2,433 | €12,247 | +€9,813 | +403.3% |
| Cash at bank and in hand | 54/58 | €26,961 | €25,603 | -€1,358 | -5.0% |
| Deferred charges and accrued income | 490/1 | €1,201 | €3,244 | +€2,044 | +170.3% |
| Total equity and liabilities | 10/49 | €45,706 | €57,283 | +€11,578 | +25.3% |
| Equity | 10/15 | -€156,270 | -€138,129 | +€18,142 | +11.6% |
| Contributions | 10/11 | €99,200 | €99,200 | = | 0.0% |
| Capital | 10 | €99,200 | €99,200 | = | 0.0% |
| Issued capital | 100 | €99,200 | €99,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€255,470 | -€237,329 | +€18,142 | +7.1% |
| Amounts payable | 17/49 | €201,976 | €195,412 | -€6,564 | -3.2% |
| Amounts payable within one year | 42/48 | €201,976 | €195,412 | -€6,564 | -3.2% |
| Trade debts | 44 | €30,686 | €84,477 | +€53,791 | +175.3% |
| Suppliers | 440/4 | €30,686 | €84,477 | +€53,791 | +175.3% |
| Taxes, remuneration and social security | 45 | €6,820 | €7,029 | +€208 | +3.1% |
| Taxes | 450/3 | €1,115 | €86 | -€1,029 | -92.3% |
| Remuneration and social security | 454/9 | €5,705 | €6,943 | +€1,238 | +21.7% |
| Other amounts payable | 47/48 | €164,470 | €103,906 | -€60,564 | -36.8% |
| Remuneration, social security and pensions | 62 | €72,749 | €51,479 | -€21,270 | -29.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,000 | - | -€11,000 | |
| Other operating charges | 640/8 | €946 | €1,737 | +€791 | +83.6% |
| Gross operating margin | 9900 | €107,113 | €83,659 | -€23,455 | -21.9% |
| Operating profit (loss) | 9901 | €22,418 | €30,442 | +€8,024 | +35.8% |
| Financial income | 75/76B | €53 | €278 | +€225 | +424.0% |
| Recurring financial income | 75 | €53 | €278 | +€225 | +424.0% |
| Financial charges | 65/66B | €12,056 | €12,579 | +€523 | +4.3% |
| Recurring financial charges | 65 | €12,056 | €12,579 | +€523 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | €10,415 | €18,142 | +€7,727 | +74.2% |
| Profit (loss) for the period | 9904 | €10,415 | €18,142 | +€7,727 | +74.2% |
| Profit (loss) for the period to be appropriated | 9905 | €10,415 | €18,142 | +€7,727 | +74.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.