DAS 2: 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.
DAS 2
Largest movements
- Cash +€3,136
up €3,136 (+6149.0%), from €51 to €3,187
mainly Other debts (+€89,152) and Depreciation (+€7,265)
- Formation expenses -€2,300
no longer reported in 2024 (was €2,300)
- Tangible fixed assets +€1,985
up €1,985 (+9.5%), from €20,905 to €22,890
of which Plant, machinery and equipment: +€5,130
- Receivables within one year +€665
up €665 (+6.3%), from €10,587 to €11,252
of which Trade receivables: +€8,437
- Other debts +€89,152
new in 2024: €89,152
- Profit (loss) carried forward -€54,642
down €54,642 (-317.3%), from -€17,220 to -€71,862
- Accrued charges and deferred income -€37,578
no longer reported in 2024 (was €37,578)
- Tax, wage and social debts +€6,781
new in 2024: €6,781
of which Taxes: +€3,537
- Staff costs +€45,809
new in 2024: €45,809
- Gross operating margin +€17,197
up €17,197 (+99.9%), from -€17,207 to -€10
- Depreciation +€7,265
new in 2024: €7,265
- Financial charges +€1,347
up €1,347 (+10361.5%), from €13 to €1,360
- Other operating charges +€198
new in 2024: €198
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 | €37,283 | €40,996 | +€3,713 | +10.0% |
| Formation expenses | 20 | €2,300 | - | -€2,300 | |
| Fixed assets | 21/28 | €24,345 | €26,557 | +€2,212 | +9.1% |
| Tangible fixed assets | 22/27 | €20,905 | €22,890 | +€1,985 | +9.5% |
| Plant, machinery and equipment | 23 | €5,181 | €10,311 | +€5,130 | +99.0% |
| Furniture and vehicles | 24 | €2,320 | €1,856 | -€464 | -20.0% |
| Other tangible fixed assets | 26 | €13,404 | €10,723 | -€2,681 | -20.0% |
| Financial fixed assets | 28 | €3,440 | €3,667 | +€227 | +6.6% |
| Current assets | 29/58 | €10,638 | €14,439 | +€3,801 | +35.7% |
| Amounts receivable within one year | 40/41 | €10,587 | €11,252 | +€665 | +6.3% |
| Trade receivables | 40 | €1,547 | €9,984 | +€8,437 | +545.4% |
| Other amounts receivable | 41 | €9,040 | €1,268 | -€7,772 | -86.0% |
| Cash at bank and in hand | 54/58 | €51 | €3,187 | +€3,136 | +6149.0% |
| Total equity and liabilities | 10/49 | €37,283 | €40,996 | +€3,713 | +10.0% |
| Equity | 10/15 | -€295 | -€54,937 | -€54,642 | -18522.7% |
| Contributions | 10/11 | €16,925 | €16,925 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,220 | -€71,862 | -€54,642 | -317.3% |
| Amounts payable | 17/49 | €37,578 | €95,933 | +€58,355 | +155.3% |
| Amounts payable within one year | 42/48 | - | €95,933 | +€95,933 | |
| Taxes, remuneration and social security | 45 | - | €6,781 | +€6,781 | |
| Taxes | 450/3 | - | €3,537 | +€3,537 | |
| Remuneration and social security | 454/9 | - | €3,244 | +€3,244 | |
| Other amounts payable | 47/48 | - | €89,152 | +€89,152 | |
| Accrued charges and deferred income | 492/3 | €37,578 | - | -€37,578 | |
| Remuneration, social security and pensions | 62 | - | €45,809 | +€45,809 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €7,265 | +€7,265 | |
| Other operating charges | 640/8 | - | €198 | +€198 | |
| Gross operating margin | 9900 | -€17,207 | -€10 | +€17,197 | +99.9% |
| Operating profit (loss) | 9901 | -€17,207 | -€53,282 | -€36,075 | -209.7% |
| Financial charges | 65/66B | €13 | €1,360 | +€1,347 | +10361.5% |
| Recurring financial charges | 65 | €13 | €1,360 | +€1,347 | +10361.5% |
| Profit (loss) for the period before taxes | 9903 | -€17,220 | -€54,642 | -€37,422 | -217.3% |
| Profit (loss) for the period | 9904 | -€17,220 | -€54,642 | -€37,422 | -217.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,220 | -€54,642 | -€37,422 | -217.3% |
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 28 September 2026 via checked.be.