DEGIVE & DEGIVE: 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.
DEGIVE & DEGIVE
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
No income-statement line moved by more than 1% of the activity.
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 | €180,414 | €180,414 | = | 0.0% |
| Fixed assets | 21/28 | €158,323 | €158,323 | = | 0.0% |
| Tangible fixed assets | 22/27 | €157,651 | €157,651 | = | 0.0% |
| Land and buildings | 22 | €126,853 | €126,853 | = | 0.0% |
| Plant, machinery and equipment | 23 | €951 | €951 | = | 0.0% |
| Furniture and vehicles | 24 | €29,848 | €29,848 | = | 0.0% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €672 | €672 | = | 0.0% |
| Current assets | 29/58 | €22,091 | €22,091 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €21,752 | €21,752 | = | 0.0% |
| Trade receivables | 40 | €19,164 | €19,164 | = | 0.0% |
| Other amounts receivable | 41 | €2,587 | €2,587 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €340 | €340 | = | 0.0% |
| Total equity and liabilities | 10/49 | €180,414 | €180,414 | = | 0.0% |
| Equity | 10/15 | €69,503 | €69,503 | = | 0.0% |
| Contributions | 10/11 | €156,500 | €156,500 | = | 0.0% |
| Reserves | 13 | €1,758 | €1,758 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,758 | €1,758 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,758 | €1,758 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€88,755 | -€88,755 | = | 0.0% |
| Amounts payable | 17/49 | €110,911 | €110,911 | = | 0.0% |
| Amounts payable after more than one year | 17 | €6,499 | €6,499 | = | 0.0% |
| Financial debts | 170/4 | €6,499 | €6,499 | = | 0.0% |
| Amounts payable within one year | 42/48 | €104,413 | €104,413 | = | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €4,140 | €4,140 | = | 0.0% |
| Financial debts | 43 | €5,722 | €5,722 | = | 0.0% |
| Credit institutions | 430/8 | €5,722 | €5,722 | = | 0.0% |
| Trade debts | 44 | €3,894 | €3,894 | = | 0.0% |
| Suppliers | 440/4 | €3,894 | €3,894 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €0 | €0 | = | |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €90,655 | €90,655 | = | 0.0% |
| Non-recurring operating income | 76A | €1,135 | €1,135 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €2,400 | €2,400 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,549 | €19,549 | = | 0.0% |
| Other operating charges | 640/8 | €1,972 | €1,972 | = | 0.0% |
| Gross operating margin | 9900 | €26,771 | €26,771 | = | 0.0% |
| Operating profit (loss) | 9901 | €2,850 | €2,850 | = | 0.0% |
| Financial income | 75/76B | €98 | €98 | = | 0.0% |
| Recurring financial income | 75 | €98 | €98 | = | 0.0% |
| Financial charges | 65/66B | €2,665 | €2,665 | = | 0.0% |
| Recurring financial charges | 65 | €2,665 | €2,665 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €282 | €282 | = | 0.0% |
| Profit (loss) for the period | 9904 | €282 | €282 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €282 | €282 | = | 0.0% |
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 18 October 2026 via checked.be.