DBL SALENS: 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.
DBL SALENS
Largest movements
- Stocks and contracts -€173,189
down €173,189 (-36.6%), from €473,231 to €300,042
- Cash +€40,112
up €40,112 (+1,559%), from €2,572 to €42,685
mainly Stocks and contracts (+€173,189) and Depreciation (+€34,956)
- Tangible fixed assets -€24,291
down €24,291 (-11.3%), from €215,722 to €191,432
- Receivables within one year +€12,539
up €12,539 (+4.2%), from €298,414 to €310,954
of which Other amounts receivable: +€13,681
- Trade debts -€79,666
down €79,666 (-61.6%), from €129,291 to €49,625
- Other debts -€41,629
down €41,629 (-32.7%), from €127,173 to €85,544
- Debts after one year -€28,964
down €28,964 (-38.1%), from €75,972 to €47,008
- Gross operating margin -€21,664
down €21,664 (-8.9%), from €244,486 to €222,822
- Staff costs -€20,533
down €20,533 (-11.7%), from €175,736 to €155,203
- Depreciation +€7,504
up €7,504 (+27.3%), from €27,452 to €34,956
- Financial income -€4,682
down €4,682 (-100.0%), from €4,683 to €1
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.
Derived cash bridge
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 | €994,482 | €851,282 | -€143,201 | -14.4% |
| Fixed assets | 21/28 | €215,834 | €191,543 | -€24,291 | -11.3% |
| Tangible fixed assets | 22/27 | €215,722 | €191,432 | -€24,291 | -11.3% |
| Land and buildings | 22 | €147,962 | €136,988 | -€10,974 | -7.4% |
| Plant, machinery and equipment | 23 | €15,327 | €11,604 | -€3,723 | -24.3% |
| Furniture and vehicles | 24 | €52,434 | €42,840 | -€9,594 | -18.3% |
| Financial fixed assets | 28 | €112 | €112 | = | 0.0% |
| Current assets | 29/58 | €778,648 | €659,738 | -€118,910 | -15.3% |
| Stocks and contracts in progress | 3 | €473,231 | €300,042 | -€173,189 | -36.6% |
| Stocks | 30/36 | €473,231 | €300,042 | -€173,189 | -36.6% |
| Amounts receivable within one year | 40/41 | €298,414 | €310,954 | +€12,539 | +4.2% |
| Trade receivables | 40 | €281,114 | €279,971 | -€1,142 | -0.4% |
| Other amounts receivable | 41 | €17,301 | €30,982 | +€13,681 | +79.1% |
| Cash at bank and in hand | 54/58 | €2,572 | €42,685 | +€40,112 | +1,559% |
| Deferred charges and accrued income | 490/1 | €4,430 | €6,058 | +€1,627 | +36.7% |
| Total equity and liabilities | 10/49 | €994,482 | €851,282 | -€143,201 | -14.4% |
| Equity | 10/15 | €500,575 | €505,361 | +€4,787 | +1.0% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €115,556 | €115,556 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,000 | €8,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,000 | €8,000 | = | 0.0% |
| Distributable reserves | 133 | €107,556 | €107,556 | = | 0.0% |
| Profit (loss) carried forward | 14 | €305,019 | €309,805 | +€4,787 | +1.6% |
| Amounts payable | 17/49 | €493,908 | €345,920 | -€147,987 | -30.0% |
| Amounts payable after more than one year | 17 | €75,972 | €47,008 | -€28,964 | -38.1% |
| Financial debts | 170/4 | €75,972 | €47,008 | -€28,964 | -38.1% |
| Amounts payable within one year | 42/48 | €417,936 | €298,912 | -€119,023 | -28.5% |
| Current portion of amounts payable after more than one year | 42 | €37,591 | €37,241 | -€350 | -0.9% |
| Financial debts | 43 | €99,061 | €97,470 | -€1,591 | -1.6% |
| Credit institutions | 430/8 | €99,061 | €97,470 | -€1,591 | -1.6% |
| Trade debts | 44 | €129,291 | €49,625 | -€79,666 | -61.6% |
| Suppliers | 440/4 | €129,291 | €49,625 | -€79,666 | -61.6% |
| Taxes, remuneration and social security | 45 | €24,820 | €29,032 | +€4,212 | +17.0% |
| Taxes | 450/3 | €14,534 | €22,737 | +€8,203 | +56.4% |
| Remuneration and social security | 454/9 | €10,286 | €6,295 | -€3,991 | -38.8% |
| Other amounts payable | 47/48 | €127,173 | €85,544 | -€41,629 | -32.7% |
| Remuneration, social security and pensions | 62 | €175,736 | €155,203 | -€20,533 | -11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,452 | €34,956 | +€7,504 | +27.3% |
| Other operating charges | 640/8 | €10,544 | €9,787 | -€757 | -7.2% |
| Gross operating margin | 9900 | €244,486 | €222,822 | -€21,664 | -8.9% |
| Operating profit (loss) | 9901 | €30,754 | €22,875 | -€7,879 | -25.6% |
| Financial income | 75/76B | €4,683 | €1 | -€4,682 | -100.0% |
| Recurring financial income | 75 | €4,683 | €1 | -€4,682 | -100.0% |
| Financial charges | 65/66B | €14,840 | €13,899 | -€941 | -6.3% |
| Recurring financial charges | 65 | €14,840 | €13,899 | -€941 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €20,598 | €8,977 | -€11,620 | -56.4% |
| Income taxes | 67/77 | €5,023 | €4,191 | -€833 | -16.6% |
| Profit (loss) for the period | 9904 | €15,574 | €4,787 | -€10,788 | -69.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,574 | €4,787 | -€10,788 | -69.3% |
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 26 October 2026 via checked.be.