DATISMART: 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.
DATISMART
Largest movements
- Receivables within one year +€104,776
up €104,776 (+45.5%), from €230,346 to €335,122
of which Trade receivables: +€71,162
- Current investments -€94,517
no longer reported in 2024 (was €94,517)
- Tangible fixed assets +€75,184
up €75,184 (+96.8%), from €77,686 to €152,870
of which Plant, machinery and equipment: +€73,946
- Cash +€34,080
new in 2024: €34,080
mainly Net result for the year (+€135,748) and Current investments (+€94,517)
- Stocks and contracts -€11,187
down €11,187 (-64.2%), from €17,438 to €6,251
- Reserves +€53,395
up €53,395 (+74.4%), from €71,737 to €125,133
- Other debts +€46,294
up €46,294 (+4948.5%), from €936 to €47,229
- Trade debts -€41,326
down €41,326 (-24.6%), from €168,052 to €126,727
- Current portion of long-term debt +€23,566
up €23,566 (+65.8%), from €35,795 to €59,361
- Debts after one year +€18,541
up €18,541 (+19.7%), from €94,216 to €112,758
- Gross operating margin +€238,328
up €238,328 (+373.1%), from €63,880 to €302,208
- Staff costs +€61,491
up €61,491 (+730.2%), from €8,421 to €69,913
- Taxes +€34,421
up €34,421 (+494.3%), from €6,963 to €41,384
- Depreciation +€23,759
up €23,759 (+136.4%), from €17,413 to €41,172
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 | €426,948 | €536,399 | +€109,451 | +25.6% |
| Fixed assets | 21/28 | €81,861 | €157,045 | +€75,184 | +91.8% |
| Tangible fixed assets | 22/27 | €77,686 | €152,870 | +€75,184 | +96.8% |
| Plant, machinery and equipment | 23 | €67,261 | €141,207 | +€73,946 | +109.9% |
| Furniture and vehicles | 24 | €10,425 | €11,663 | +€1,238 | +11.9% |
| Financial fixed assets | 28 | €4,175 | €4,175 | = | 0.0% |
| Current assets | 29/58 | €345,087 | €379,354 | +€34,267 | +9.9% |
| Stocks and contracts in progress | 3 | €17,438 | €6,251 | -€11,187 | -64.2% |
| Stocks | 30/36 | €17,438 | €6,251 | -€11,187 | -64.2% |
| Amounts receivable within one year | 40/41 | €230,346 | €335,122 | +€104,776 | +45.5% |
| Trade receivables | 40 | €227,096 | €298,258 | +€71,162 | +31.3% |
| Other amounts receivable | 41 | €3,250 | €36,864 | +€33,614 | +1034.3% |
| Current investments | 50/53 | €94,517 | - | -€94,517 | |
| Cash at bank and in hand | 54/58 | - | €34,080 | +€34,080 | |
| Deferred charges and accrued income | 490/1 | €2,786 | €3,901 | +€1,115 | +40.0% |
| Total equity and liabilities | 10/49 | €426,948 | €536,399 | +€109,451 | +25.6% |
| Equity | 10/15 | €86,737 | €140,133 | +€53,395 | +61.6% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €71,737 | €125,133 | +€53,395 | +74.4% |
| Distributable reserves | 133 | €71,737 | €125,133 | +€53,395 | +74.4% |
| Amounts payable | 17/49 | €340,211 | €396,266 | +€56,055 | +16.5% |
| Amounts payable after more than one year | 17 | €94,216 | €112,758 | +€18,541 | +19.7% |
| Financial debts | 170/4 | €94,216 | €112,758 | +€18,541 | +19.7% |
| Amounts payable within one year | 42/48 | €245,995 | €283,509 | +€37,514 | +15.2% |
| Current portion of amounts payable after more than one year | 42 | €35,795 | €59,361 | +€23,566 | +65.8% |
| Trade debts | 44 | €168,052 | €126,727 | -€41,326 | -24.6% |
| Suppliers | 440/4 | €168,052 | €126,727 | -€41,326 | -24.6% |
| Taxes, remuneration and social security | 45 | €41,212 | €50,192 | +€8,980 | +21.8% |
| Taxes | 450/3 | €40,536 | €45,251 | +€4,715 | +11.6% |
| Remuneration and social security | 454/9 | €676 | €4,941 | +€4,265 | +631.0% |
| Other amounts payable | 47/48 | €936 | €47,229 | +€46,294 | +4948.5% |
| Non-recurring operating income | 76A | - | €393 | +€393 | |
| Remuneration, social security and pensions | 62 | €8,421 | €69,913 | +€61,491 | +730.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,413 | €41,172 | +€23,759 | +136.4% |
| Other operating charges | 640/8 | €489 | €717 | +€227 | +46.4% |
| Non-recurring operating charges | 66A | €638 | €3,823 | +€3,185 | +499.4% |
| Gross operating margin | 9900 | €63,880 | €302,208 | +€238,328 | +373.1% |
| Operating profit (loss) | 9901 | €36,918 | €186,584 | +€149,666 | +405.4% |
| Financial income | 75/76B | €395 | €308 | -€87 | -22.1% |
| Recurring financial income | 75 | €395 | €308 | -€87 | -22.1% |
| Financial charges | 65/66B | €7,855 | €9,760 | +€1,905 | +24.3% |
| Recurring financial charges | 65 | €7,855 | €9,760 | +€1,905 | +24.3% |
| Profit (loss) for the period before taxes | 9903 | €29,459 | €177,132 | +€147,673 | +501.3% |
| Income taxes | 67/77 | €6,963 | €41,384 | +€34,421 | +494.3% |
| Profit (loss) for the period | 9904 | €22,496 | €135,748 | +€113,252 | +503.4% |
| Profit (loss) for the period to be appropriated | 9905 | €22,496 | €135,748 | +€113,252 | +503.4% |
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 30 September 2026 via checked.be.