DAVID & DANIEL: 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.
DAVID & DANIEL
Largest movements
- Cash -€1,068
down €1,068 (-35.1%), from €3,048 to €1,979
mainly Net result for the year (-€2,979) and Trade debts (-€1,009)
- Stocks and contracts +€540
up €540 (+42.1%), from €1,282 to €1,822
- Other debts +€3,050
up €3,050 (+40.8%), from €7,479 to €10,529
- Profit (loss) carried forward -€2,979
down €2,979 (-14.4%), from -€20,718 to -€23,697
- Trade debts -€1,009
down €1,009 (-40.9%), from €2,466 to €1,458
- Tax, wage and social debts +€409
up €409 (+19.2%), from €2,133 to €2,542
- Gross operating margin +€1,839
up €1,839 (+40.2%), from €4,571 to €6,410
- Other operating charges +€1,708
up €1,708 (+24.0%), from €7,118 to €8,826
- Financial charges +€147
up €147 (+35.5%), from €416 to €563
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 | €4,360 | €3,831 | -€528 | -12.1% |
| Fixed assets | 21/28 | €30 | €30 | = | 0.0% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €4,330 | €3,801 | -€528 | -12.2% |
| Stocks and contracts in progress | 3 | €1,282 | €1,822 | +€540 | +42.1% |
| Stocks | 30/36 | €1,282 | €1,822 | +€540 | +42.1% |
| Cash at bank and in hand | 54/58 | €3,048 | €1,979 | -€1,068 | -35.1% |
| Total equity and liabilities | 10/49 | €4,360 | €3,831 | -€528 | -12.1% |
| Equity | 10/15 | -€7,718 | -€10,697 | -€2,979 | -38.6% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,718 | -€23,697 | -€2,979 | -14.4% |
| Amounts payable | 17/49 | €12,078 | €14,528 | +€2,450 | +20.3% |
| Amounts payable within one year | 42/48 | €12,078 | €14,528 | +€2,450 | +20.3% |
| Trade debts | 44 | €2,466 | €1,458 | -€1,009 | -40.9% |
| Suppliers | 440/4 | €2,466 | €1,458 | -€1,009 | -40.9% |
| Taxes, remuneration and social security | 45 | €2,133 | €2,542 | +€409 | +19.2% |
| Taxes | 450/3 | €2,133 | €2,542 | +€409 | +19.2% |
| Other amounts payable | 47/48 | €7,479 | €10,529 | +€3,050 | +40.8% |
| Other operating charges | 640/8 | €7,118 | €8,826 | +€1,708 | +24.0% |
| Gross operating margin | 9900 | €4,571 | €6,410 | +€1,839 | +40.2% |
| Operating profit (loss) | 9901 | -€2,547 | -€2,416 | +€131 | +5.1% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €416 | €563 | +€147 | +35.5% |
| Recurring financial charges | 65 | €416 | €563 | +€147 | +35.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,961 | -€2,979 | -€18 | -0.6% |
| Profit (loss) for the period | 9904 | -€2,961 | -€2,979 | -€18 | -0.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,961 | -€2,979 | -€18 | -0.6% |
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 12 October 2026 via checked.be.