DI management: 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.
DI management
Largest movements
- Tangible fixed assets -€307,858
down €307,858 (-28.5%), from €1.1m to €770,509
- Stocks and contracts +€52,668
new in 2024: €52,668
- Cash +€26,575
up €26,575 (+844%), from €3,149 to €29,725
mainly Investment in fixed assets (net) (+€284,630) and Trade debts (+€50,503)
- Receivables within one year +€24,048
up €24,048 (+18.5%), from €129,902 to €153,950
of which Other amounts receivable: +€24,048
- Debts after one year -€191,615
down €191,615 (-23.3%), from €823,215 to €631,600
of which Financial debts: -€215,315
- Profit (loss) carried forward -€87,743
down €87,743 (-362%), from -€24,234 to -€111,977
- Trade debts +€50,503
up €50,503 (+375%), from €13,485 to €63,988
- Tax, wage and social debts +€29,520
up €29,520 (+620%), from €4,761 to €34,281
- Financial charges +€76,662
up €76,662 (+498%), from €15,400 to €92,061
of which Non-recurring financial charges: +€54,630
- Gross operating margin +€17,677
up €17,677 (+171%), from €10,323 to €28,000
- Depreciation -€7,945
down €7,945 (-25.5%), from €31,173 to €23,228
- Taxes -€4,721
new in 2024: -€4,721
- Other operating charges +€3,264
up €3,264 (+171%), from €1,912 to €5,176
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 | €1,211,418 | €1,006,852 | -€204,566 | -16.9% |
| Fixed assets | 21/28 | €1,078,367 | €770,509 | -€307,858 | -28.5% |
| Tangible fixed assets | 22/27 | €1,078,367 | €770,509 | -€307,858 | -28.5% |
| Land and buildings | 22 | €1,078,367 | €770,509 | -€307,858 | -28.5% |
| Current assets | 29/58 | €133,051 | €236,343 | +€103,291 | +77.6% |
| Stocks and contracts in progress | 3 | - | €52,668 | +€52,668 | |
| Stocks | 30/36 | - | €52,668 | +€52,668 | |
| Amounts receivable within one year | 40/41 | €129,902 | €153,950 | +€24,048 | +18.5% |
| Trade receivables | 40 | €114,950 | €114,950 | = | 0.0% |
| Other amounts receivable | 41 | €14,952 | €39,000 | +€24,048 | +161% |
| Cash at bank and in hand | 54/58 | €3,149 | €29,725 | +€26,575 | +844% |
| Total equity and liabilities | 10/49 | €1,211,418 | €1,006,852 | -€204,566 | -16.9% |
| Equity | 10/15 | €25,766 | -€61,977 | -€87,743 | |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,234 | -€111,977 | -€87,743 | -362% |
| Amounts payable | 17/49 | €1,185,652 | €1,068,829 | -€116,823 | -9.9% |
| Amounts payable after more than one year | 17 | €823,215 | €631,600 | -€191,615 | -23.3% |
| Financial debts | 170/4 | €779,515 | €564,200 | -€215,315 | -27.6% |
| Trade debts | 175 | €43,700 | €67,400 | +€23,700 | +54.2% |
| Amounts payable within one year | 42/48 | €362,437 | €437,229 | +€74,792 | +20.6% |
| Current portion of amounts payable after more than one year | 42 | €38,835 | €31,604 | -€7,231 | -18.6% |
| Trade debts | 44 | €13,485 | €63,988 | +€50,503 | +375% |
| Suppliers | 440/4 | €13,485 | €63,988 | +€50,503 | +375% |
| Taxes, remuneration and social security | 45 | €4,761 | €34,281 | +€29,520 | +620% |
| Taxes | 450/3 | €4,761 | €34,281 | +€29,520 | +620% |
| Other amounts payable | 47/48 | €305,355 | €307,355 | +€2,000 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,173 | €23,228 | -€7,945 | -25.5% |
| Other operating charges | 640/8 | €1,912 | €5,176 | +€3,264 | +171% |
| Gross operating margin | 9900 | €10,323 | €28,000 | +€17,677 | +171% |
| Operating profit (loss) | 9901 | -€22,762 | -€403 | +€22,359 | +98.2% |
| Financial charges | 65/66B | €15,400 | €92,061 | +€76,662 | +498% |
| Recurring financial charges | 65 | €15,400 | €37,431 | +€22,031 | +143% |
| Non-recurring financial charges | 66B | - | €54,630 | +€54,630 | |
| Profit (loss) for the period before taxes | 9903 | -€38,162 | -€92,464 | -€54,303 | -142% |
| Income taxes | 67/77 | - | -€4,721 | -€4,721 | |
| Profit (loss) for the period | 9904 | -€38,162 | -€87,743 | -€49,581 | -130% |
| Profit (loss) for the period to be appropriated | 9905 | -€38,162 | -€87,743 | -€49,581 | -130% |
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 15 October 2026 via checked.be.