DD LOCA SERVICES: 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.
DD LOCA SERVICES
Largest movements
- Receivables within one year -€268,864
down €268,864 (-64.8%), from €415,029 to €146,165
of which Trade receivables: -€268,864
- Tangible fixed assets -€64,424
down €64,424 (-8.3%), from €771,776 to €707,352
of which Furniture and vehicles: -€83,217
- Deferred charges and accrued income -€15,071
no longer reported in 2024 (was €15,071)
- Profit (loss) carried forward -€235,974
down €235,974 (-69.8%), from €338,199 to €102,225
- Debts after one year -€182,359
down €182,359 (-25.5%), from €714,076 to €531,717
- Trade debts -€150,703
down €150,703 (-83.6%), from €180,295 to €29,592
- Reserves +€145,077
new in 2024: €145,077
- Tax, wage and social debts +€68,480
up €68,480 (+108%), from €63,692 to €132,172
of which Taxes: +€52,399
- Gross operating margin -€205,741
down €205,741 (-33.1%), from €622,052 to €416,311
- Taxes +€87,358
new in 2024: €87,358
- Financial charges -€84,415
down €84,415 (-56.4%), from €149,754 to €65,339
of which Non-recurring financial charges: -€119,905
- Depreciation -€78,087
down €78,087 (-40.4%), from €193,389 to €115,302
- Staff costs +€51,229
up €51,229 (+88.2%), from €58,076 to €109,305
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 | €1,506,574 | €1,157,467 | -€349,107 | -23.2% |
| Fixed assets | 21/28 | €773,977 | €716,553 | -€57,424 | -7.4% |
| Tangible fixed assets | 22/27 | €771,776 | €707,352 | -€64,424 | -8.3% |
| Plant, machinery and equipment | 23 | €11,204 | €12,790 | +€1,586 | +14.2% |
| Furniture and vehicles | 24 | €109,787 | €26,569 | -€83,217 | -75.8% |
| Leasing and similar rights | 25 | €650,785 | €667,992 | +€17,208 | +2.6% |
| Financial fixed assets | 28 | €2,201 | €9,201 | +€7,000 | +318% |
| Current assets | 29/58 | €732,597 | €440,914 | -€291,683 | -39.8% |
| Amounts receivable after more than one year | 29 | €269,500 | €270,396 | +€896 | +0.3% |
| Other amounts receivable | 291 | €269,500 | €270,396 | +€896 | +0.3% |
| Amounts receivable within one year | 40/41 | €415,029 | €146,165 | -€268,864 | -64.8% |
| Trade receivables | 40 | €415,029 | €146,165 | -€268,864 | -64.8% |
| Other amounts receivable | 41 | €0 | - | -€0 | |
| Cash at bank and in hand | 54/58 | €32,997 | €24,352 | -€8,644 | -26.2% |
| Deferred charges and accrued income | 490/1 | €15,071 | - | -€15,071 | |
| Total equity and liabilities | 10/49 | €1,506,574 | €1,157,467 | -€349,107 | -23.2% |
| Equity | 10/15 | €348,199 | €257,303 | -€90,897 | -26.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | - | €145,077 | +€145,077 | |
| Distributable reserves | 133 | - | €145,077 | +€145,077 | |
| Profit (loss) carried forward | 14 | €338,199 | €102,225 | -€235,974 | -69.8% |
| Amounts payable | 17/49 | €1,158,375 | €900,164 | -€258,211 | -22.3% |
| Amounts payable after more than one year | 17 | €714,076 | €531,717 | -€182,359 | -25.5% |
| Financial debts | 170/4 | €714,076 | €531,717 | -€182,359 | -25.5% |
| Amounts payable within one year | 42/48 | €444,299 | €367,814 | -€76,485 | -17.2% |
| Current portion of amounts payable after more than one year | 42 | €198,647 | €184,570 | -€14,077 | -7.1% |
| Financial debts | 43 | €813 | €1,032 | +€219 | +27.0% |
| Credit institutions | 430/8 | €813 | €1,032 | +€219 | +27.0% |
| Trade debts | 44 | €180,295 | €29,592 | -€150,703 | -83.6% |
| Suppliers | 440/4 | €180,295 | €29,592 | -€150,703 | -83.6% |
| Taxes, remuneration and social security | 45 | €63,692 | €132,172 | +€68,480 | +108% |
| Taxes | 450/3 | €63,244 | €115,643 | +€52,399 | +82.9% |
| Remuneration and social security | 454/9 | €448 | €16,529 | +€16,081 | +3,590% |
| Other amounts payable | 47/48 | €852 | €20,448 | +€19,596 | +2,299% |
| Accrued charges and deferred income | 492/3 | - | €633 | +€633 | |
| Non-recurring operating income | 76A | €68,540 | €102,858 | +€34,318 | +50.1% |
| Remuneration, social security and pensions | 62 | €58,076 | €109,305 | +€51,229 | +88.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €193,389 | €115,302 | -€78,087 | -40.4% |
| Other operating charges | 640/8 | €859 | €3,932 | +€3,073 | +358% |
| Non-recurring operating charges | 66A | - | €15,884 | +€15,884 | |
| Gross operating margin | 9900 | €622,052 | €416,311 | -€205,741 | -33.1% |
| Operating profit (loss) | 9901 | €369,728 | €171,887 | -€197,841 | -53.5% |
| Financial income | 75/76B | - | €137 | +€137 | |
| Recurring financial income | 75 | - | €137 | +€137 | |
| Financial charges | 65/66B | €149,754 | €65,339 | -€84,415 | -56.4% |
| Recurring financial charges | 65 | €29,849 | €65,339 | +€35,490 | +119% |
| Non-recurring financial charges | 66B | €119,905 | - | -€119,905 | |
| Profit (loss) for the period before taxes | 9903 | €219,974 | €106,685 | -€113,289 | -51.5% |
| Income taxes | 67/77 | - | €87,358 | +€87,358 | |
| Profit (loss) for the period | 9904 | €219,974 | €19,327 | -€200,647 | -91.2% |
| Profit (loss) for the period to be appropriated | 9905 | €219,974 | €19,327 | -€200,647 | -91.2% |
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 21 October 2026 via checked.be.