David Building: 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.
David Building
Largest movements
- Receivables within one year +€21,379
up €21,379 (+112.8%), from €18,950 to €40,330
of which Other amounts receivable: +€22,032
- Cash +€6,394
up €6,394 (+2779904.3%), from €0 to €6,394
mainly Net result for the year (+€16,270) and Trade debts (+€9,325)
- Tangible fixed assets +€2,605
new in 2024: €2,605
- Profit (loss) carried forward +€16,270
up €16,270 (+108.9%), from €14,936 to €31,206
- Trade debts +€9,325
new in 2024: €9,325
- Tax, wage and social debts +€4,782
up €4,782 (+119.1%), from €4,015 to €8,797
- Turnover -€99,210
no longer reported in 2024 (was €99,210)
- Purchases and services -€80,271
no longer reported in 2024 (was €80,271)
- Gross operating margin +€5,093
up €5,093 (+26.9%), from €18,939 to €24,032
- Taxes +€1,358
up €1,358 (+33.8%), from €4,015 to €5,373
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 | €18,950 | €49,328 | +€30,378 | +160.3% |
| Fixed assets | 21/28 | - | €2,605 | +€2,605 | |
| Tangible fixed assets | 22/27 | - | €2,605 | +€2,605 | |
| Furniture and vehicles | 24 | - | €2,605 | +€2,605 | |
| Current assets | 29/58 | €18,950 | €46,724 | +€27,773 | +146.6% |
| Amounts receivable within one year | 40/41 | €18,950 | €40,330 | +€21,379 | +112.8% |
| Trade receivables | 40 | €653 | - | -€653 | |
| Other amounts receivable | 41 | €18,298 | €40,330 | +€22,032 | +120.4% |
| Cash at bank and in hand | 54/58 | €0 | €6,394 | +€6,394 | +2779904.3% |
| Total equity and liabilities | 10/49 | €18,950 | €49,328 | +€30,378 | +160.3% |
| Equity | 10/15 | €14,936 | €31,206 | +€16,270 | +108.9% |
| Profit (loss) carried forward | 14 | €14,936 | €31,206 | +€16,270 | +108.9% |
| Amounts payable | 17/49 | €4,015 | €18,123 | +€14,108 | +351.4% |
| Amounts payable within one year | 42/48 | €4,015 | €18,123 | +€14,108 | +351.4% |
| Trade debts | 44 | - | €9,325 | +€9,325 | |
| Suppliers | 440/4 | - | €9,325 | +€9,325 | |
| Taxes, remuneration and social security | 45 | €4,015 | €8,797 | +€4,782 | +119.1% |
| Taxes | 450/3 | €4,015 | €8,797 | +€4,782 | +119.1% |
| Turnover | 70 | €99,210 | - | -€99,210 | |
| Goods, raw materials, services and sundry goods | 60/61 | €80,271 | - | -€80,271 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €495 | +€495 | |
| Other operating charges | 640/8 | €887 | €1,689 | +€803 | +90.5% |
| Gross operating margin | 9900 | €18,939 | €24,032 | +€5,093 | +26.9% |
| Operating profit (loss) | 9901 | €18,052 | €21,848 | +€3,796 | +21.0% |
| Financial income | 75/76B | €941 | €1 | -€940 | -99.9% |
| Recurring financial income | 75 | €941 | €1 | -€940 | -99.9% |
| Financial charges | 65/66B | €43 | €205 | +€162 | +378.0% |
| Recurring financial charges | 65 | €43 | €205 | +€162 | +378.0% |
| Profit (loss) for the period before taxes | 9903 | €18,950 | €21,644 | +€2,693 | +14.2% |
| Income taxes | 67/77 | €4,015 | €5,373 | +€1,358 | +33.8% |
| Profit (loss) for the period | 9904 | €14,936 | €16,270 | +€1,335 | +8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,936 | €16,270 | +€1,335 | +8.9% |
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 3 October 2026 via checked.be.