DI INSIDE: 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.
DI INSIDE
Largest movements
- Cash +€10,918
up €10,918 (+4.9%), from €222,281 to €233,199
mainly Other debts (+€60,000) and Net result for the year (+€39,742)
- Other debts +€60,000
new in 2024: €60,000
- Tax, wage and social debts -€36,190
down €36,190 (-68.6%), from €52,772 to €16,582
of which Taxes: -€45,190
- Profit (loss) carried forward -€29,258
down €29,258 (-9.6%), from €303,815 to €274,557
- Trade debts +€13,781
new in 2024: €13,781
- Gross operating margin -€23,463
down €23,463 (-29.8%), from €78,858 to €55,394
- Taxes -€3,733
down €3,733 (-23.7%), from €15,729 to €11,996
- Depreciation -€2,623
down €2,623 (-48.3%), from €5,429 to €2,805
From the 31-12-2023 result to the 31-12-2024 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 31-12-2023 and 31-12-2024 balance sheets and the 31-12-2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2023 | 31-12-2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €360,587 | €368,920 | +€8,334 | +2.3% |
| Fixed assets | 21/28 | €4,749 | €1,943 | -€2,805 | -59.1% |
| Tangible fixed assets | 22/27 | €4,749 | €1,943 | -€2,805 | -59.1% |
| Plant, machinery and equipment | 23 | €1,221 | - | -€1,221 | |
| Furniture and vehicles | 24 | €3,528 | €1,943 | -€1,585 | -44.9% |
| Current assets | 29/58 | €355,838 | €366,977 | +€11,139 | +3.1% |
| Amounts receivable after more than one year | 29 | €133,558 | €133,779 | +€221 | +0.2% |
| Trade receivables | 290 | €69,854 | €66,163 | -€3,691 | -5.3% |
| Other amounts receivable | 291 | €63,704 | €67,616 | +€3,912 | +6.1% |
| Cash at bank and in hand | 54/58 | €222,281 | €233,199 | +€10,918 | +4.9% |
| Total equity and liabilities | 10/49 | €360,587 | €368,920 | +€8,334 | +2.3% |
| Equity | 10/15 | €307,815 | €278,557 | -€29,258 | -9.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €303,815 | €274,557 | -€29,258 | -9.6% |
| Amounts payable | 17/49 | €52,772 | €90,364 | +€37,592 | +71.2% |
| Amounts payable within one year | 42/48 | €52,772 | €90,364 | +€37,592 | +71.2% |
| Trade debts | 44 | - | €13,781 | +€13,781 | |
| Suppliers | 440/4 | - | €13,781 | +€13,781 | |
| Taxes, remuneration and social security | 45 | €52,772 | €16,582 | -€36,190 | -68.6% |
| Taxes | 450/3 | €45,190 | - | -€45,190 | |
| Remuneration and social security | 454/9 | €7,582 | €16,582 | +€9,000 | +118.7% |
| Other amounts payable | 47/48 | - | €60,000 | +€60,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,429 | €2,805 | -€2,623 | -48.3% |
| Other operating charges | 640/8 | €363 | €298 | -€66 | -18.1% |
| Non-recurring operating charges | 66A | - | €247 | +€247 | |
| Gross operating margin | 9900 | €78,858 | €55,394 | -€23,463 | -29.8% |
| Operating profit (loss) | 9901 | €73,065 | €52,044 | -€21,021 | -28.8% |
| Financial income | 75/76B | €7 | €2 | -€5 | -72.7% |
| Recurring financial income | 75 | €7 | €2 | -€5 | -72.7% |
| Non-recurring financial income | 76B | €7 | €2 | -€5 | -72.7% |
| Financial charges | 65/66B | €658 | €308 | -€350 | -53.2% |
| Recurring financial charges | 65 | €141 | €308 | +€167 | +117.9% |
| Non-recurring financial charges | 66B | €517 | €308 | -€209 | -40.5% |
| Profit (loss) for the period before taxes | 9903 | €72,414 | €51,738 | -€20,676 | -28.6% |
| Income taxes | 67/77 | €15,729 | €11,996 | -€3,733 | -23.7% |
| Profit (loss) for the period | 9904 | €56,685 | €39,742 | -€16,943 | -29.9% |
| Profit (loss) for the period to be appropriated | 9905 | €56,685 | €39,742 | -€16,943 | -29.9% |
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 8 October 2026 via checked.be.