DARIO EECKHOUT: 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.
DARIO EECKHOUT
Largest movements
- Receivables within one year -€11,100
down €11,100 (-13.8%), from €80,368 to €69,268
of which Trade receivables: -€17,529
- Stocks and contracts +€3,180
up €3,180 (+303%), from €1,050 to €4,230
- Cash -€3,085
down €3,085 (-68.9%), from €4,476 to €1,391
mainly Trade debts (-€23,125) and Investment in fixed assets (net) (-€12,459)
- Tangible fixed assets -€2,975
down €2,975 (-9.3%), from €31,931 to €28,956
of which Furniture and vehicles: -€5,934
- Deferred charges and accrued income -€2,070
down €2,070 (-53.2%), from €3,888 to €1,819
- Trade debts -€23,125
down €23,125 (-78.0%), from €29,648 to €6,523
- Reserves +€20,953
up €20,953 (+34.0%), from €61,703 to €82,656
- Current portion of long-term debt -€5,119
down €5,119 (-65.9%), from €7,767 to €2,648
- Other debts -€3,202
down €3,202 (-100%), from €3,202 to €0
- Tax, wage and social debts -€2,908
down €2,908 (-7.7%), from €37,660 to €34,752
- Gross operating margin +€18,789
up €18,789 (+72.3%), from €26,003 to €44,792
- Taxes +€4,516
up €4,516 (+92.8%), from €4,865 to €9,381
- Depreciation +€3,373
up €3,373 (+28.0%), from €12,060 to €15,434
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 | €145,129 | €129,080 | -€16,049 | -11.1% |
| Fixed assets | 21/28 | €31,931 | €28,956 | -€2,975 | -9.3% |
| Tangible fixed assets | 22/27 | €31,931 | €28,956 | -€2,975 | -9.3% |
| Plant, machinery and equipment | 23 | €13,811 | €16,770 | +€2,959 | +21.4% |
| Furniture and vehicles | 24 | €18,120 | €12,186 | -€5,934 | -32.7% |
| Current assets | 29/58 | €113,198 | €100,124 | -€13,074 | -11.5% |
| Amounts receivable after more than one year | 29 | €23,416 | €23,416 | = | 0.0% |
| Other amounts receivable | 291 | €23,416 | €23,416 | = | 0.0% |
| Stocks and contracts in progress | 3 | €1,050 | €4,230 | +€3,180 | +303% |
| Stocks | 30/36 | €1,050 | €4,230 | +€3,180 | +303% |
| Amounts receivable within one year | 40/41 | €80,368 | €69,268 | -€11,100 | -13.8% |
| Trade receivables | 40 | €79,877 | €62,349 | -€17,529 | -21.9% |
| Other amounts receivable | 41 | €491 | €6,920 | +€6,429 | +1,310% |
| Cash at bank and in hand | 54/58 | €4,476 | €1,391 | -€3,085 | -68.9% |
| Deferred charges and accrued income | 490/1 | €3,888 | €1,819 | -€2,070 | -53.2% |
| Total equity and liabilities | 10/49 | €145,129 | €129,080 | -€16,049 | -11.1% |
| Equity | 10/15 | €64,203 | €85,156 | +€20,953 | +32.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €61,703 | €82,656 | +€20,953 | +34.0% |
| Distributable reserves | 133 | €61,703 | €82,656 | +€20,953 | +34.0% |
| Amounts payable | 17/49 | €80,926 | €43,924 | -€37,002 | -45.7% |
| Amounts payable after more than one year | 17 | €2,648 | €0 | -€2,648 | -100% |
| Financial debts | 170/4 | €2,648 | €0 | -€2,648 | -100% |
| Amounts payable within one year | 42/48 | €78,278 | €43,924 | -€34,354 | -43.9% |
| Current portion of amounts payable after more than one year | 42 | €7,767 | €2,648 | -€5,119 | -65.9% |
| Trade debts | 44 | €29,648 | €6,523 | -€23,125 | -78.0% |
| Suppliers | 440/4 | €29,648 | €6,523 | -€23,125 | -78.0% |
| Taxes, remuneration and social security | 45 | €37,660 | €34,752 | -€2,908 | -7.7% |
| Taxes | 450/3 | €37,660 | €34,752 | -€2,908 | -7.7% |
| Other amounts payable | 47/48 | €3,202 | €0 | -€3,202 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,060 | €15,434 | +€3,373 | +28.0% |
| Other operating charges | 640/8 | €752 | €513 | -€238 | -31.7% |
| Non-recurring operating charges | 66A | - | €942 | +€942 | |
| Gross operating margin | 9900 | €26,003 | €44,792 | +€18,789 | +72.3% |
| Operating profit (loss) | 9901 | €13,192 | €27,904 | +€14,712 | +112% |
| Financial income | 75/76B | €2,897 | €3,047 | +€150 | +5.2% |
| Recurring financial income | 75 | €2,897 | €3,047 | +€150 | +5.2% |
| Financial charges | 65/66B | €713 | €617 | -€96 | -13.5% |
| Recurring financial charges | 65 | €713 | €617 | -€96 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | €15,376 | €30,334 | +€14,958 | +97.3% |
| Income taxes | 67/77 | €4,865 | €9,381 | +€4,516 | +92.8% |
| Profit (loss) for the period | 9904 | €10,511 | €20,953 | +€10,442 | +99.3% |
| Profit (loss) for the period to be appropriated | 9905 | €10,511 | €20,953 | +€10,442 | +99.3% |
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 26 October 2026 via checked.be.