Daphné: 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.
Daphné
Largest movements
- Receivables after one year +€114,060
new in 2024: €114,060
- Receivables within one year -€91,590
down €91,590 (-99.9%), from €91,647 to €57
- Cash -€6,346
down €6,346 (-10.8%), from €58,522 to €52,176
mainly Receivables after one year (-€114,060) and Tax, wage and social debts (-€11,440)
- Deferred charges and accrued income -€4,534
no longer reported in 2024 (was €4,534)
- Tangible fixed assets -€1,734
down €1,734 (-33.8%), from €5,125 to €3,391
of which Other tangible fixed assets: -€1,282
- Reserves +€15,352
up €15,352 (+11.4%), from €135,155 to €150,506
of which Distributable reserves: +€17,212
- Tax, wage and social debts -€11,440
down €11,440 (-93.7%), from €12,215 to €775
of which Taxes: -€11,378
- Other debts +€4,912
new in 2024: €4,912
- Gross operating margin -€4,326
down €4,326 (-14.5%), from €29,840 to €25,514
- Taxes -€1,545
down €1,545 (-18.0%), from €8,588 to €7,043
- Other operating charges +€993
up €993 (+1561.9%), from €64 to €1,057
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 | €159,827 | €169,684 | +€9,857 | +6.2% |
| Fixed assets | 21/28 | €5,125 | €3,391 | -€1,734 | -33.8% |
| Tangible fixed assets | 22/27 | €5,125 | €3,391 | -€1,734 | -33.8% |
| Plant, machinery and equipment | 23 | €193 | €222 | +€29 | +15.1% |
| Furniture and vehicles | 24 | €1,087 | €606 | -€481 | -44.2% |
| Other tangible fixed assets | 26 | €3,845 | €2,563 | -€1,282 | -33.3% |
| Current assets | 29/58 | €154,702 | €166,293 | +€11,591 | +7.5% |
| Amounts receivable after more than one year | 29 | - | €114,060 | +€114,060 | |
| Other amounts receivable | 291 | - | €114,060 | +€114,060 | |
| Amounts receivable within one year | 40/41 | €91,647 | €57 | -€91,590 | -99.9% |
| Other amounts receivable | 41 | €91,647 | €57 | -€91,590 | -99.9% |
| Cash at bank and in hand | 54/58 | €58,522 | €52,176 | -€6,346 | -10.8% |
| Deferred charges and accrued income | 490/1 | €4,534 | - | -€4,534 | |
| Total equity and liabilities | 10/49 | €159,827 | €169,684 | +€9,857 | +6.2% |
| Equity | 10/15 | €147,555 | €162,906 | +€15,352 | +10.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €135,155 | €150,506 | +€15,352 | +11.4% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €133,295 | €150,506 | +€17,212 | +12.9% |
| Amounts payable | 17/49 | €12,272 | €6,778 | -€5,494 | -44.8% |
| Amounts payable within one year | 42/48 | €12,272 | €6,778 | -€5,494 | -44.8% |
| Trade debts | 44 | €57 | €1,091 | +€1,034 | +1814.0% |
| Suppliers | 440/4 | €57 | €1,091 | +€1,034 | +1814.0% |
| Taxes, remuneration and social security | 45 | €12,215 | €775 | -€11,440 | -93.7% |
| Taxes | 450/3 | €12,153 | €775 | -€11,378 | -93.6% |
| Remuneration and social security | 454/9 | €63 | - | -€63 | |
| Other amounts payable | 47/48 | - | €4,912 | +€4,912 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,935 | €2,062 | +€127 | +6.6% |
| Other operating charges | 640/8 | €64 | €1,057 | +€993 | +1561.9% |
| Gross operating margin | 9900 | €29,840 | €25,514 | -€4,326 | -14.5% |
| Operating profit (loss) | 9901 | €27,842 | €22,395 | -€5,447 | -19.6% |
| Financial charges | 65/66B | €0 | €0 | -€0 | -100.0% |
| Recurring financial charges | 65 | €0 | €0 | -€0 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €27,842 | €22,395 | -€5,447 | -19.6% |
| Income taxes | 67/77 | €8,588 | €7,043 | -€1,545 | -18.0% |
| Profit (loss) for the period | 9904 | €19,254 | €15,352 | -€3,902 | -20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €19,254 | €15,352 | -€3,902 | -20.3% |
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 9 October 2026 via checked.be.