DEX CONSULT: 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.
DEX CONSULT
Largest movements
- Receivables within one year -€9,268
down €9,268 (-38.7%), from €23,973 to €14,705
of which Trade receivables: -€9,888
- Cash +€6,305
up €6,305 (+33.2%), from €19,013 to €25,318
mainly Receivables within one year (+€9,268) and Depreciation (+€7,182)
- Tangible fixed assets -€4,598
down €4,598 (-19.5%), from €23,574 to €18,976
- Deferred charges and accrued income -€4,455
down €4,455 (-85.3%), from €5,222 to €767
- Current portion of long-term debt -€6,297
down €6,297 (-83.0%), from €7,589 to €1,291
- Profit (loss) carried forward -€2,969
down €2,969 (-36.5%), from €8,130 to €5,161
- Debts after one year -€1,291
no longer reported in 2024 (was €1,291)
- Other debts -€1,040
down €1,040 (-4.1%), from €25,335 to €24,296
- Gross operating margin -€3,865
down €3,865 (-37.5%), from €10,293 to €6,429
- Depreciation +€1,471
up €1,471 (+25.8%), from €5,711 to €7,182
- Financial charges -€1,157
down €1,157 (-70.3%), from €1,647 to €489
- Taxes -€602
down €602 (-37.3%), from €1,614 to €1,012
- Other operating charges -€133
down €133 (-15.1%), from €882 to €749
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 | €71,883 | €59,867 | -€12,016 | -16.7% |
| Fixed assets | 21/28 | €23,616 | €19,017 | -€4,598 | -19.5% |
| Tangible fixed assets | 22/27 | €23,574 | €18,976 | -€4,598 | -19.5% |
| Furniture and vehicles | 24 | €23,574 | €18,976 | -€4,598 | -19.5% |
| Financial fixed assets | 28 | €41 | €41 | = | 0.0% |
| Current assets | 29/58 | €48,267 | €40,849 | -€7,418 | -15.4% |
| Stocks and contracts in progress | 3 | €60 | €60 | = | 0.0% |
| Stocks | 30/36 | €60 | €60 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €23,973 | €14,705 | -€9,268 | -38.7% |
| Trade receivables | 40 | €22,593 | €12,705 | -€9,888 | -43.8% |
| Other amounts receivable | 41 | €1,380 | €2,000 | +€620 | +44.9% |
| Cash at bank and in hand | 54/58 | €19,013 | €25,318 | +€6,305 | +33.2% |
| Deferred charges and accrued income | 490/1 | €5,222 | €767 | -€4,455 | -85.3% |
| Total equity and liabilities | 10/49 | €71,883 | €59,867 | -€12,016 | -16.7% |
| Equity | 10/15 | €28,590 | €25,621 | -€2,969 | -10.4% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,130 | €5,161 | -€2,969 | -36.5% |
| Amounts payable | 17/49 | €43,293 | €34,246 | -€9,047 | -20.9% |
| Amounts payable after more than one year | 17 | €1,291 | - | -€1,291 | |
| Financial debts | 170/4 | €1,291 | - | -€1,291 | |
| Amounts payable within one year | 42/48 | €42,002 | €34,246 | -€7,756 | -18.5% |
| Current portion of amounts payable after more than one year | 42 | €7,589 | €1,291 | -€6,297 | -83.0% |
| Trade debts | 44 | €3,958 | €3,545 | -€413 | -10.4% |
| Suppliers | 440/4 | €3,958 | €3,545 | -€413 | -10.4% |
| Taxes, remuneration and social security | 45 | €5,120 | €5,114 | -€6 | -0.1% |
| Taxes | 450/3 | €5,120 | €5,114 | -€6 | -0.1% |
| Other amounts payable | 47/48 | €25,335 | €24,296 | -€1,040 | -4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,711 | €7,182 | +€1,471 | +25.8% |
| Other operating charges | 640/8 | €882 | €749 | -€133 | -15.1% |
| Gross operating margin | 9900 | €10,293 | €6,429 | -€3,865 | -37.5% |
| Operating profit (loss) | 9901 | €3,701 | -€1,502 | -€5,203 | |
| Financial income | 75/76B | €34 | €35 | +€1 | +2.4% |
| Recurring financial income | 75 | €34 | €35 | +€1 | +2.4% |
| Financial charges | 65/66B | €1,647 | €489 | -€1,157 | -70.3% |
| Recurring financial charges | 65 | €1,647 | €489 | -€1,157 | -70.3% |
| Profit (loss) for the period before taxes | 9903 | €2,088 | -€1,957 | -€4,045 | |
| Income taxes | 67/77 | €1,614 | €1,012 | -€602 | -37.3% |
| Profit (loss) for the period | 9904 | €474 | -€2,969 | -€3,443 | |
| Profit (loss) for the period to be appropriated | 9905 | €474 | -€2,969 | -€3,443 |
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 30 September 2026 via checked.be.