DE PIJL: 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.
DE PIJL
Largest movements
- Receivables within one year -€4,572
no longer reported in 2024 (was €4,572)
- Tangible fixed assets -€2,000
down €2,000 (-29.3%), from €6,833 to €4,833
- Cash +€547
up €547 (+8.2%), from €6,660 to €7,207
mainly Tax, wage and social debts (+€15,874) and Receivables within one year (+€4,572)
- Stocks and contracts +€326
up €326 (+17.7%), from €1,838 to €2,164
- Tax, wage and social debts +€15,874
up €15,874 (+92.9%), from €17,083 to €32,957
of which Remuneration and social security: +€18,000
- Profit (loss) carried forward -€13,117
down €13,117 (-41.2%), from -€31,804 to -€44,922
- Accrued charges and deferred income -€5,564
down €5,564 (-19.7%), from €28,187 to €22,623
- Trade debts -€2,891
down €2,891 (-53.2%), from €5,438 to €2,547
- Staff costs +€81,255
new in 2024: €81,255
- Gross operating margin +€80,275
up €80,275, from -€1,982 to €78,293
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 | €19,904 | €14,205 | -€5,699 | -28.6% |
| Fixed assets | 21/28 | €6,833 | €4,833 | -€2,000 | -29.3% |
| Tangible fixed assets | 22/27 | €6,833 | €4,833 | -€2,000 | -29.3% |
| Plant, machinery and equipment | 23 | €6,833 | €4,833 | -€2,000 | -29.3% |
| Current assets | 29/58 | €13,070 | €9,371 | -€3,699 | -28.3% |
| Stocks and contracts in progress | 3 | €1,838 | €2,164 | +€326 | +17.7% |
| Stocks | 30/36 | €1,838 | €2,164 | +€326 | +17.7% |
| Amounts receivable within one year | 40/41 | €4,572 | - | -€4,572 | |
| Other amounts receivable | 41 | €4,572 | - | -€4,572 | |
| Cash at bank and in hand | 54/58 | €6,660 | €7,207 | +€547 | +8.2% |
| Total equity and liabilities | 10/49 | €19,904 | €14,205 | -€5,699 | -28.6% |
| Equity | 10/15 | -€30,804 | -€43,922 | -€13,117 | -42.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,804 | -€44,922 | -€13,117 | -41.2% |
| Amounts payable | 17/49 | €50,708 | €58,127 | +€7,418 | +14.6% |
| Amounts payable within one year | 42/48 | €22,521 | €35,504 | +€12,982 | +57.6% |
| Trade debts | 44 | €5,438 | €2,547 | -€2,891 | -53.2% |
| Suppliers | 440/4 | €5,438 | €2,547 | -€2,891 | -53.2% |
| Taxes, remuneration and social security | 45 | €17,083 | €32,957 | +€15,874 | +92.9% |
| Taxes | 450/3 | €5,983 | €3,857 | -€2,126 | -35.5% |
| Remuneration and social security | 454/9 | €11,100 | €29,100 | +€18,000 | +162.2% |
| Accrued charges and deferred income | 492/3 | €28,187 | €22,623 | -€5,564 | -19.7% |
| Remuneration, social security and pensions | 62 | - | €81,255 | +€81,255 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,000 | €2,000 | = | 0.0% |
| Other operating charges | 640/8 | €7,825 | €7,930 | +€105 | +1.3% |
| Gross operating margin | 9900 | -€1,982 | €78,293 | +€80,275 | |
| Operating profit (loss) | 9901 | -€11,807 | -€12,892 | -€1,085 | -9.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €445 | €226 | -€220 | -49.3% |
| Recurring financial charges | 65 | €445 | €226 | -€220 | -49.3% |
| Profit (loss) for the period before taxes | 9903 | -€12,252 | -€13,117 | -€865 | -7.1% |
| Profit (loss) for the period | 9904 | -€12,252 | -€13,117 | -€865 | -7.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,252 | -€13,117 | -€865 | -7.1% |
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 12 October 2026 via checked.be.