DANY NEJMAN: 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.
DANY NEJMAN
Largest movements
- Receivables within one year -€59,731
down €59,731 (-58.8%), from €101,568 to €41,837
of which Trade receivables: -€60,658
- Receivables after one year -€23,323
no longer reported in 2024 (was €23,323)
- Deferred charges and accrued income -€15,100
no longer reported in 2024 (was €15,100)
- Cash +€4,710
up €4,710 (+20.0%), from €23,576 to €28,286
- Tangible fixed assets +€3,910
up €3,910 (+355%), from €1,103 to €5,013
of which Furniture and vehicles: +€3,316
- Tax, wage and social debts -€31,342
down €31,342 (-73.5%), from €42,617 to €11,275
- Other debts -€27,000
no longer reported in 2024 (was €27,000)
- Accrued charges and deferred income -€23,621
no longer reported in 2024 (was €23,621)
- Trade debts +€23,203
new in 2024: €23,203
- Debts after one year -€15,092
down €15,092 (-32.9%), from €45,832 to €30,740
- Staff costs +€77,618
new in 2024: €77,618
- Gross operating margin +€67,048
up €67,048, from -€7,614 to €59,434
- Taxes -€21,747
new in 2024: -€21,747
- Depreciation -€4,262
down €4,262 (-68.3%), from €6,244 to €1,982
- Financial charges +€2,332
up €2,332 (+43.9%), from €5,313 to €7,645
of which Financial charges: +€3,792
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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €168,555 | €79,021 | -€89,534 | -53.1% |
| Fixed assets | 21/28 | €4,988 | €8,898 | +€3,910 | +78.4% |
| Tangible fixed assets | 22/27 | €1,103 | €5,013 | +€3,910 | +355% |
| Plant, machinery and equipment | 23 | - | €594 | +€594 | |
| Furniture and vehicles | 24 | €1,103 | €4,419 | +€3,316 | +301% |
| Financial fixed assets | 28 | €3,885 | €3,885 | = | 0.0% |
| Current assets | 29/58 | €163,567 | €70,123 | -€93,444 | -57.1% |
| Amounts receivable after more than one year | 29 | €23,323 | - | -€23,323 | |
| Other amounts receivable | 291 | €23,323 | - | -€23,323 | |
| Amounts receivable within one year | 40/41 | €101,568 | €41,837 | -€59,731 | -58.8% |
| Trade receivables | 40 | €101,568 | €40,910 | -€60,658 | -59.7% |
| Other amounts receivable | 41 | - | €927 | +€927 | |
| Cash at bank and in hand | 54/58 | €23,576 | €28,286 | +€4,710 | +20.0% |
| Deferred charges and accrued income | 490/1 | €15,100 | - | -€15,100 | |
| Total equity and liabilities | 10/49 | €168,555 | €79,021 | -€89,534 | -53.1% |
| Equity | 10/15 | €13,310 | €6,745 | -€6,565 | -49.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €8,289 | €8,289 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | +€0 | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | +€0 | 0.0% |
| Distributable reserves | 133 | €6,430 | €6,430 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€13,579 | -€20,144 | -€6,565 | -48.3% |
| Amounts payable | 17/49 | €155,245 | €72,277 | -€82,968 | -53.4% |
| Amounts payable after more than one year | 17 | €45,832 | €30,740 | -€15,092 | -32.9% |
| Financial debts | 170/4 | €45,832 | €30,740 | -€15,092 | -32.9% |
| Amounts payable within one year | 42/48 | €85,792 | €41,537 | -€44,255 | -51.6% |
| Financial debts | 43 | €16,175 | €7,058 | -€9,117 | -56.4% |
| Credit institutions | 430/8 | €6,149 | - | -€6,149 | |
| Other loans | 439 | €10,026 | €7,058 | -€2,968 | -29.6% |
| Trade debts | 44 | - | €23,203 | +€23,203 | |
| Bills of exchange payable | 441 | - | €23,203 | +€23,203 | |
| Taxes, remuneration and social security | 45 | €42,617 | €11,275 | -€31,342 | -73.5% |
| Taxes | 450/3 | €42,617 | €11,275 | -€31,342 | -73.5% |
| Other amounts payable | 47/48 | €27,000 | - | -€27,000 | |
| Accrued charges and deferred income | 492/3 | €23,621 | - | -€23,621 | |
| Remuneration, social security and pensions | 62 | - | €77,618 | +€77,618 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,244 | €1,982 | -€4,262 | -68.3% |
| Other operating charges | 640/8 | €100 | €503 | +€403 | +403% |
| Gross operating margin | 9900 | -€7,614 | €59,434 | +€67,048 | |
| Operating profit (loss) | 9901 | -€13,958 | -€20,668 | -€6,710 | -48.1% |
| Financial income | 75/76B | €928 | €1 | -€927 | -99.9% |
| Recurring financial income | 75 | €928 | €1 | -€927 | -99.9% |
| Non-recurring financial income | 76B | €928 | - | -€928 | |
| Financial charges | 65/66B | €5,313 | €7,645 | +€2,332 | +43.9% |
| Recurring financial charges | 65 | €3,853 | €7,645 | +€3,792 | +98.4% |
| Non-recurring financial charges | 66B | €1,460 | - | -€1,460 | |
| Profit (loss) for the period before taxes | 9903 | -€18,343 | -€28,312 | -€9,969 | -54.4% |
| Transfer to deferred taxes | 680 | €10,747 | - | -€10,747 | |
| Income taxes | 67/77 | - | -€21,747 | -€21,747 | |
| Profit (loss) for the period | 9904 | -€29,090 | -€6,565 | +€22,525 | +77.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,090 | -€6,565 | +€22,525 | +77.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.