DAPHNE: 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.
DAPHNE
Largest movements
- Receivables within one year -€2,939
down €2,939 (-26.0%), from €11,316 to €8,376
of which Trade receivables: -€2,985
- Tax, wage and social debts -€3,758
down €3,758 (-61.7%), from €6,089 to €2,331
of which Taxes: -€3,409
- Other debts +€2,840
up €2,840 (+593.0%), from €479 to €3,319
- Trade debts -€1,186
down €1,186 (-82.7%), from €1,434 to €248
- Profit (loss) carried forward -€764
down €764, from €352 to -€411
- Other operating charges -€78,835
down €78,835 (-98.9%), from €79,703 to €869
- Gross operating margin -€3,254
down €3,254 (-91.8%), from €3,544 to €290
- Staff costs +€53
no longer reported in 2024 (was -€53)
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 | €28,806 | €25,938 | -€2,868 | -10.0% |
| Current assets | 29/58 | €28,806 | €25,938 | -€2,868 | -10.0% |
| Stocks and contracts in progress | 3 | €17,256 | €17,256 | = | 0.0% |
| Stocks | 30/36 | €17,256 | €17,256 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €11,316 | €8,376 | -€2,939 | -26.0% |
| Trade receivables | 40 | €2,985 | - | -€2,985 | |
| Other amounts receivable | 41 | €8,331 | €8,376 | +€46 | +0.5% |
| Cash at bank and in hand | 54/58 | €234 | €306 | +€72 | +30.6% |
| Total equity and liabilities | 10/49 | €28,806 | €25,938 | -€2,868 | -10.0% |
| Equity | 10/15 | €20,803 | €20,040 | -€764 | -3.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €352 | -€411 | -€764 | |
| Amounts payable | 17/49 | €8,002 | €5,898 | -€2,104 | -26.3% |
| Amounts payable within one year | 42/48 | €8,002 | €5,898 | -€2,104 | -26.3% |
| Trade debts | 44 | €1,434 | €248 | -€1,186 | -82.7% |
| Suppliers | 440/4 | €1,434 | €248 | -€1,186 | -82.7% |
| Taxes, remuneration and social security | 45 | €6,089 | €2,331 | -€3,758 | -61.7% |
| Taxes | 450/3 | €5,740 | €2,331 | -€3,409 | -59.4% |
| Remuneration and social security | 454/9 | €349 | - | -€349 | |
| Other amounts payable | 47/48 | €479 | €3,319 | +€2,840 | +593.0% |
| Remuneration, social security and pensions | 62 | -€53 | - | +€53 | |
| Other operating charges | 640/8 | €79,703 | €869 | -€78,835 | -98.9% |
| Gross operating margin | 9900 | €3,544 | €290 | -€3,254 | -91.8% |
| Operating profit (loss) | 9901 | -€76,106 | -€579 | +€75,527 | +99.2% |
| Financial income | 75/76B | €13 | - | -€13 | |
| Recurring financial income | 75 | €13 | - | -€13 | |
| Financial charges | 65/66B | €194 | €185 | -€9 | -4.9% |
| Recurring financial charges | 65 | €194 | €185 | -€9 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | -€76,287 | -€764 | +€75,524 | +99.0% |
| Profit (loss) for the period | 9904 | -€76,287 | -€764 | +€75,524 | +99.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€76,287 | -€764 | +€75,524 | +99.0% |
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 10 October 2026 via checked.be.