DDLaw: 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.
DDLaw
Largest movements
- Cash -€22,769
down €22,769 (-46.0%), from €49,474 to €26,705
mainly Contributions, distributions and other (-€40,000) and Debts after one year (-€20,850)
- Tangible fixed assets -€11,164
down €11,164 (-22.5%), from €49,718 to €38,554
of which Furniture and vehicles: -€10,529
- Debts after one year -€20,850
down €20,850 (-47.2%), from €44,204 to €23,354
of which Financial debts: -€10,951
- Profit (loss) carried forward -€14,513
down €14,513 (-68.2%), from €21,294 to €6,781
- Tax, wage and social debts +€3,832
up €3,832 (+32.8%), from €11,668 to €15,500
- Trade debts -€2,740
down €2,740 (-69.9%), from €3,918 to €1,178
- Other operating charges -€26,229
down €26,229 (-93.1%), from €28,185 to €1,956
- Gross operating margin -€15,520
down €15,520 (-24.2%), from €64,008 to €48,488
- Depreciation +€6,649
up €6,649 (+147%), from €4,515 to €11,164
- Taxes +€933
up €933 (+12.2%), from €7,632 to €8,565
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 | €99,192 | €65,259 | -€33,933 | -34.2% |
| Fixed assets | 21/28 | €49,718 | €38,554 | -€11,164 | -22.5% |
| Tangible fixed assets | 22/27 | €49,718 | €38,554 | -€11,164 | -22.5% |
| Plant, machinery and equipment | 23 | €705 | €71 | -€635 | -89.9% |
| Furniture and vehicles | 24 | €49,012 | €38,483 | -€10,529 | -21.5% |
| Current assets | 29/58 | €49,474 | €26,705 | -€22,769 | -46.0% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €49,474 | €26,705 | -€22,769 | -46.0% |
| Total equity and liabilities | 10/49 | €99,192 | €65,259 | -€33,933 | -34.2% |
| Equity | 10/15 | €27,989 | €13,476 | -€14,513 | -51.9% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €6,694 | €6,694 | = | 0.0% |
| Distributable reserves | 133 | €6,694 | €6,694 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,294 | €6,781 | -€14,513 | -68.2% |
| Amounts payable | 17/49 | €71,204 | €51,783 | -€19,421 | -27.3% |
| Amounts payable after more than one year | 17 | €44,204 | €23,354 | -€20,850 | -47.2% |
| Financial debts | 170/4 | €30,959 | €20,008 | -€10,951 | -35.4% |
| Other amounts payable | 178/9 | €13,246 | €3,346 | -€9,899 | -74.7% |
| Amounts payable within one year | 42/48 | €26,999 | €28,429 | +€1,429 | +5.3% |
| Current portion of amounts payable after more than one year | 42 | €10,613 | €10,951 | +€337 | +3.2% |
| Trade debts | 44 | €3,918 | €1,178 | -€2,740 | -69.9% |
| Suppliers | 440/4 | €3,918 | €1,178 | -€2,740 | -69.9% |
| Taxes, remuneration and social security | 45 | €11,668 | €15,500 | +€3,832 | +32.8% |
| Taxes | 450/3 | €11,668 | €15,500 | +€3,832 | +32.8% |
| Other amounts payable | 47/48 | €800 | €800 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,515 | €11,164 | +€6,649 | +147% |
| Other operating charges | 640/8 | €28,185 | €1,956 | -€26,229 | -93.1% |
| Gross operating margin | 9900 | €64,008 | €48,488 | -€15,520 | -24.2% |
| Operating profit (loss) | 9901 | €31,308 | €35,369 | +€4,060 | +13.0% |
| Financial income | 75/76B | €0 | €16 | +€15 | +77,400% |
| Recurring financial income | 75 | €0 | €16 | +€15 | +77,400% |
| Financial charges | 65/66B | €1,583 | €1,332 | -€251 | -15.8% |
| Recurring financial charges | 65 | €1,583 | €1,332 | -€251 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | €29,726 | €34,052 | +€4,326 | +14.6% |
| Income taxes | 67/77 | €7,632 | €8,565 | +€933 | +12.2% |
| Profit (loss) for the period | 9904 | €22,094 | €25,487 | +€3,394 | +15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €22,094 | €25,487 | +€3,394 | +15.4% |
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 17 October 2026 via checked.be.