DEN BUREAU: 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.
DEN BUREAU
Largest movements
- Receivables within one year +€11,862
up €11,862 (+89.3%), from €13,281 to €25,143
- Cash -€8,671
down €8,671 (-28.7%), from €30,262 to €21,591
mainly Net result for the year (-€28,569) and Receivables within one year (-€11,862)
- Tangible fixed assets -€1,764
down €1,764 (-24.0%), from €7,347 to €5,583
of which Furniture and vehicles: -€1,002
- Profit (loss) carried forward -€28,569
down €28,569 (-34.8%), from -€82,134 to -€110,702
- Trade debts +€24,572
up €24,572 (+26.6%), from €92,522 to €117,094
- Tax, wage and social debts +€20,111
up €20,111 (+187%), from €10,778 to €30,889
of which Taxes: +€16,311
- Other debts -€8,835
no longer reported in 2024 (was €8,835)
- Debts after one year -€5,443
no longer reported in 2024 (was €5,443)
- Financial income +€10,604
new in 2024: €10,604
- Gross operating margin -€5,893
down €5,893 (-5.9%), from €100,652 to €94,759
- Staff costs +€5,339
up €5,339 (+9.2%), from €58,290 to €63,629
- Depreciation +€1,764
new in 2024: €1,764
- Other operating charges +€1,631
up €1,631 (+2.5%), from €66,522 to €68,153
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 | €52,287 | €53,714 | +€1,428 | +2.7% |
| Fixed assets | 21/28 | €8,744 | €6,981 | -€1,764 | -20.2% |
| Tangible fixed assets | 22/27 | €7,347 | €5,583 | -€1,764 | -24.0% |
| Plant, machinery and equipment | 23 | €3,339 | €2,577 | -€761 | -22.8% |
| Furniture and vehicles | 24 | €4,008 | €3,006 | -€1,002 | -25.0% |
| Financial fixed assets | 28 | €1,397 | €1,397 | = | 0.0% |
| Current assets | 29/58 | €43,542 | €46,734 | +€3,191 | +7.3% |
| Amounts receivable within one year | 40/41 | €13,281 | €25,143 | +€11,862 | +89.3% |
| Other amounts receivable | 41 | €13,281 | €25,143 | +€11,862 | +89.3% |
| Cash at bank and in hand | 54/58 | €30,262 | €21,591 | -€8,671 | -28.7% |
| Total equity and liabilities | 10/49 | €52,287 | €53,714 | +€1,428 | +2.7% |
| Equity | 10/15 | -€67,874 | -€96,442 | -€28,569 | -42.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€82,134 | -€110,702 | -€28,569 | -34.8% |
| Amounts payable | 17/49 | €120,160 | €150,157 | +€29,996 | +25.0% |
| Amounts payable after more than one year | 17 | €5,443 | - | -€5,443 | |
| Financial debts | 170/4 | €5,443 | - | -€5,443 | |
| Amounts payable within one year | 42/48 | €114,718 | €150,157 | +€35,439 | +30.9% |
| Current portion of amounts payable after more than one year | 42 | €2,584 | €2,174 | -€410 | -15.9% |
| Trade debts | 44 | €92,522 | €117,094 | +€24,572 | +26.6% |
| Suppliers | 440/4 | €92,522 | €117,094 | +€24,572 | +26.6% |
| Taxes, remuneration and social security | 45 | €10,778 | €30,889 | +€20,111 | +187% |
| Taxes | 450/3 | €10,778 | €27,089 | +€16,311 | +151% |
| Remuneration and social security | 454/9 | - | €3,800 | +€3,800 | |
| Other amounts payable | 47/48 | €8,835 | - | -€8,835 | |
| Remuneration, social security and pensions | 62 | €58,290 | €63,629 | +€5,339 | +9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,764 | +€1,764 | |
| Other operating charges | 640/8 | €66,522 | €68,153 | +€1,631 | +2.5% |
| Gross operating margin | 9900 | €100,652 | €94,759 | -€5,893 | -5.9% |
| Operating profit (loss) | 9901 | -€24,160 | -€38,786 | -€14,626 | -60.5% |
| Financial income | 75/76B | - | €10,604 | +€10,604 | |
| Recurring financial income | 75 | - | €10,604 | +€10,604 | |
| Financial charges | 65/66B | €848 | €387 | -€461 | -54.4% |
| Recurring financial charges | 65 | €848 | €387 | -€461 | -54.4% |
| Profit (loss) for the period before taxes | 9903 | -€25,008 | -€28,569 | -€3,560 | -14.2% |
| Profit (loss) for the period | 9904 | -€25,008 | -€28,569 | -€3,560 | -14.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,008 | -€28,569 | -€3,560 | -14.2% |
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 27 October 2026 via checked.be.