Defii: what changed
Two fiscal 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.
Defii
Largest movements
- Cash +€169,394
up €169,394 (+24.4%), from €695,161 to €864,555
mainly Net result for the year (+€165,358) and Other debts (+€7,935)
- Reserves +€165,358
up €165,358 (+24.4%), from €676,343 to €841,701
of which Distributable reserves: +€165,358
- Gross operating margin +€24,045
up €24,045 (+11.2%), from €215,398 to €239,443
- Taxes +€11,523
up €11,523 (+18.9%), from €61,077 to €72,599
- Depreciation -€11,433
down €11,433 (-95.9%), from €11,918 to €486
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 | €722,096 | €901,384 | +€179,289 | +24.8% |
| Fixed assets | 21/28 | €0 | €2,994 | +€2,994 | |
| Tangible fixed assets | 22/27 | €0 | €2,994 | +€2,994 | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | €2,994 | +€2,994 | |
| Current assets | 29/58 | €722,096 | €898,391 | +€176,295 | +24.4% |
| Amounts receivable within one year | 40/41 | €26,007 | €32,266 | +€6,259 | +24.1% |
| Trade receivables | 40 | €15,770 | €32,266 | +€16,496 | +104.6% |
| Other amounts receivable | 41 | €10,237 | €0 | -€10,237 | -100.0% |
| Cash at bank and in hand | 54/58 | €695,161 | €864,555 | +€169,394 | +24.4% |
| Deferred charges and accrued income | 490/1 | €928 | €1,570 | +€642 | +69.2% |
| Total equity and liabilities | 10/49 | €722,096 | €901,384 | +€179,289 | +24.8% |
| Equity | 10/15 | €695,282 | €860,639 | +€165,358 | +23.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €676,343 | €841,701 | +€165,358 | +24.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €676,343 | €841,701 | +€165,358 | +24.4% |
| Profit (loss) carried forward | 14 | €338 | €338 | = | 0.0% |
| Amounts payable | 17/49 | €26,814 | €40,745 | +€13,931 | +52.0% |
| Amounts payable within one year | 42/48 | €26,814 | €40,745 | +€13,931 | +52.0% |
| Trade debts | 44 | €2,157 | €5,209 | +€3,052 | +141.5% |
| Suppliers | 440/4 | €2,157 | €5,209 | +€3,052 | +141.5% |
| Taxes, remuneration and social security | 45 | €15,936 | €18,881 | +€2,944 | +18.5% |
| Taxes | 450/3 | €6,748 | €14,190 | +€7,443 | +110.3% |
| Remuneration and social security | 454/9 | €9,189 | €4,690 | -€4,498 | -49.0% |
| Other amounts payable | 47/48 | €8,721 | €16,655 | +€7,935 | +91.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,918 | €486 | -€11,433 | -95.9% |
| Other operating charges | 640/8 | €896 | €984 | +€89 | +9.9% |
| Gross operating margin | 9900 | €215,398 | €239,443 | +€24,045 | +11.2% |
| Operating profit (loss) | 9901 | €202,584 | €237,973 | +€35,389 | +17.5% |
| Financial income | 75/76B | - | €57 | +€57 | |
| Recurring financial income | 75 | - | €57 | +€57 | |
| Financial charges | 65/66B | €125 | €73 | -€52 | -41.8% |
| Recurring financial charges | 65 | €125 | €73 | -€52 | -41.8% |
| Profit (loss) for the period before taxes | 9903 | €202,459 | €237,957 | +€35,498 | +17.5% |
| Income taxes | 67/77 | €61,077 | €72,599 | +€11,523 | +18.9% |
| Profit (loss) for the period | 9904 | €141,383 | €165,358 | +€23,975 | +17.0% |
| Profit (loss) for the period to be appropriated | 9905 | €141,383 | €165,358 | +€23,975 | +17.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.