DAVID DECKER: 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 DECKER
Largest movements
- Cash +€1,224
up €1,224 (+1584.7%), from €77 to €1,301
mainly Receivables within one year (+€981) and Net result for the year (+€172)
- Receivables within one year -€981
down €981 (-57.2%), from €1,714 to €733
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€422
down €422 (-15.3%), from €2,748 to €2,327
- Other operating charges +€108
up €108 (+23.9%), from €450 to €557
- Financial charges -€29
down €29 (-15.5%), from €190 to €161
- Gross operating margin +€24
up €24 (+1.7%), from -€1,399 to -€1,375
- Taxes -€15
down €15 (-18.8%), from €77 to €63
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 | €84,891 | €85,134 | +€243 | +0.3% |
| Current assets | 29/58 | €84,891 | €85,134 | +€243 | +0.3% |
| Amounts receivable after more than one year | 29 | €83,100 | €83,100 | = | 0.0% |
| Other amounts receivable | 291 | €83,100 | €83,100 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,714 | €733 | -€981 | -57.2% |
| Other amounts receivable | 41 | €1,714 | €733 | -€981 | -57.2% |
| Cash at bank and in hand | 54/58 | €77 | €1,301 | +€1,224 | +1584.7% |
| Total equity and liabilities | 10/49 | €84,891 | €85,134 | +€243 | +0.3% |
| Equity | 10/15 | €76,701 | €76,873 | +€172 | +0.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €64,301 | €64,473 | +€172 | +0.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €62,441 | €62,613 | +€172 | +0.3% |
| Amounts payable | 17/49 | €8,190 | €8,261 | +€71 | +0.9% |
| Amounts payable within one year | 42/48 | €8,190 | €8,261 | +€71 | +0.9% |
| Trade debts | 44 | €170 | €29 | -€141 | -83.1% |
| Suppliers | 440/4 | €170 | €29 | -€141 | -83.1% |
| Taxes, remuneration and social security | 45 | - | €79 | +€79 | |
| Taxes | 450/3 | - | €79 | +€79 | |
| Other amounts payable | 47/48 | €8,020 | €8,154 | +€134 | +1.7% |
| Other operating charges | 640/8 | €450 | €557 | +€108 | +23.9% |
| Gross operating margin | 9900 | -€1,399 | -€1,375 | +€24 | +1.7% |
| Operating profit (loss) | 9901 | -€1,848 | -€1,932 | -€84 | -4.5% |
| Financial income | 75/76B | €2,748 | €2,327 | -€422 | -15.3% |
| Recurring financial income | 75 | €2,748 | €2,327 | -€422 | -15.3% |
| Financial charges | 65/66B | €190 | €161 | -€29 | -15.5% |
| Recurring financial charges | 65 | €190 | €161 | -€29 | -15.5% |
| Profit (loss) for the period before taxes | 9903 | €710 | €234 | -€476 | -67.0% |
| Income taxes | 67/77 | €77 | €63 | -€15 | -18.8% |
| Profit (loss) for the period | 9904 | €633 | €172 | -€461 | -72.9% |
| Profit (loss) for the period to be appropriated | 9905 | €633 | €172 | -€461 | -72.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2023 and 31 March 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.