DAVY STRAGIER ACCOUNTANCY: what changed
DAVY STRAGIER ACCOUNTANCY
Largest movements
- Receivables within one year +€33,957
up €33,957 (+36.6%), from €92,868 to €126,825
of which Trade receivables: +€34,761
- Cash -€15,164
down €15,164 (-66.0%), from €22,982 to €7,818
mainly Receivables within one year (-€33,957) and Debts after one year (-€9,746)
- Tangible fixed assets -€10,989
down €10,989 (-6.4%), from €170,672 to €159,683
- Reserves +€11,552
up €11,552 (+17.5%), from €66,082 to €77,634
- Debts after one year -€9,746
down €9,746 (-9.5%), from €103,006 to €93,260
- Trade debts +€5,444
up €5,444 (+299%), from €1,818 to €7,262
- Current portion of long-term debt -€4,798
down €4,798 (-32.1%), from €14,959 to €10,161
- Tax, wage and social debts +€3,975
up €3,975 (+24.8%), from €16,060 to €20,035
of which Taxes: +€3,975
- Gross operating margin -€10,185
down €10,185 (-21.0%), from €48,549 to €38,364
- Depreciation -€4,888
down €4,888 (-25.0%), from €19,528 to €14,640
- Write-downs -€4,560
down €4,560, from €560 to -€4,000
- Financial charges +€3,516
up €3,516 (+93.5%), from €3,760 to €7,276
of which Non-recurring financial charges: +€3,633
- Other operating charges -€1,264
down €1,264 (-25.0%), from €5,046 to €3,782
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €290,735 | €297,752 | +€7,017 | +2.4% |
| Fixed assets | 21/28 | €171,956 | €160,446 | -€11,510 | -6.7% |
| Intangible fixed assets | 21 | €1,284 | €763 | -€521 | -40.6% |
| Tangible fixed assets | 22/27 | €170,672 | €159,683 | -€10,989 | -6.4% |
| Land and buildings | 22 | €170,672 | €159,683 | -€10,989 | -6.4% |
| Current assets | 29/58 | €118,779 | €137,306 | +€18,527 | +15.6% |
| Amounts receivable within one year | 40/41 | €92,868 | €126,825 | +€33,957 | +36.6% |
| Trade receivables | 40 | €91,989 | €126,750 | +€34,761 | +37.8% |
| Other amounts receivable | 41 | €879 | €75 | -€804 | -91.5% |
| Cash at bank and in hand | 54/58 | €22,982 | €7,818 | -€15,164 | -66.0% |
| Deferred charges and accrued income | 490/1 | €2,929 | €2,663 | -€266 | -9.1% |
| Total equity and liabilities | 10/49 | €290,735 | €297,752 | +€7,017 | +2.4% |
| Equity | 10/15 | €91,082 | €102,634 | +€11,552 | +12.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €66,082 | €77,634 | +€11,552 | +17.5% |
| Distributable reserves | 133 | €66,082 | €77,634 | +€11,552 | +17.5% |
| Amounts payable | 17/49 | €199,653 | €195,118 | -€4,535 | -2.3% |
| Amounts payable after more than one year | 17 | €103,006 | €93,260 | -€9,746 | -9.5% |
| Financial debts | 170/4 | €103,006 | €93,260 | -€9,746 | -9.5% |
| Amounts payable within one year | 42/48 | €75,818 | €81,281 | +€5,463 | +7.2% |
| Current portion of amounts payable after more than one year | 42 | €14,959 | €10,161 | -€4,798 | -32.1% |
| Financial debts | 43 | - | €26 | +€26 | |
| Credit institutions | 430/8 | - | €26 | +€26 | |
| Trade debts | 44 | €1,818 | €7,262 | +€5,444 | +299% |
| Suppliers | 440/4 | €1,818 | €7,262 | +€5,444 | +299% |
| Taxes, remuneration and social security | 45 | €16,060 | €20,035 | +€3,975 | +24.8% |
| Taxes | 450/3 | €13,060 | €17,035 | +€3,975 | +30.4% |
| Remuneration and social security | 454/9 | €3,000 | €3,000 | = | 0.0% |
| Other amounts payable | 47/48 | €42,981 | €43,797 | +€816 | +1.9% |
| Accrued charges and deferred income | 492/3 | €20,829 | €20,577 | -€252 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,528 | €14,640 | -€4,888 | -25.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €560 | -€4,000 | -€4,560 | |
| Other operating charges | 640/8 | €5,046 | €3,782 | -€1,264 | -25.0% |
| Gross operating margin | 9900 | €48,549 | €38,364 | -€10,185 | -21.0% |
| Operating profit (loss) | 9901 | €23,415 | €23,942 | +€527 | +2.3% |
| Financial income | 75/76B | €63 | €46 | -€17 | -27.0% |
| Recurring financial income | 75 | €63 | €46 | -€17 | -27.0% |
| Financial charges | 65/66B | €3,760 | €7,276 | +€3,516 | +93.5% |
| Recurring financial charges | 65 | €3,393 | €3,276 | -€117 | -3.4% |
| Non-recurring financial charges | 66B | €367 | €4,000 | +€3,633 | +990% |
| Profit (loss) for the period before taxes | 9903 | €19,718 | €16,712 | -€3,006 | -15.2% |
| Income taxes | 67/77 | €5,706 | €5,160 | -€546 | -9.6% |
| Profit (loss) for the period | 9904 | €14,012 | €11,552 | -€2,460 | -17.6% |
| Profit (loss) for the period to be appropriated | 9905 | €14,012 | €11,552 | -€2,460 | -17.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.