DID-IT: 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.
DID-IT
Largest movements
- Receivables within one year +€138,800
up €138,800 (+316.5%), from €43,861 to €182,661
of which Other amounts receivable: +€111,075
- Receivables after one year -€76,984
no longer reported in 2024 (was €76,984)
- Tangible fixed assets +€43,433
up €43,433 (+19.2%), from €226,600 to €270,033
of which Furniture and vehicles: +€49,796
- Cash +€15,399
up €15,399 (+30.6%), from €50,328 to €65,727
mainly Receivables after one year (+€76,984) and Net result for the year (+€53,705)
- Financial fixed assets +€10,231
up €10,231 (+150.0%), from €6,820 to €17,051
- Reserves +€53,705
up €53,705 (+23.5%), from €228,364 to €282,068
- Tax, wage and social debts +€43,604
up €43,604 (+216.8%), from €20,109 to €63,713
- Debts after one year +€29,128
up €29,128 (+32.2%), from €90,559 to €119,687
- Current portion of long-term debt +€16,091
up €16,091 (+69.2%), from €23,255 to €39,346
- Trade debts -€11,330
down €11,330 (-48.4%), from €23,387 to €12,057
- Gross operating margin +€47,982
up €47,982 (+60.5%), from €79,258 to €127,240
- Taxes +€10,553
up €10,553 (+75.2%), from €14,027 to €24,581
- Other operating charges +€8,652
up €8,652 (+251.8%), from €3,437 to €12,089
- Depreciation +€4,761
up €4,761 (+14.5%), from €32,838 to €37,600
- Financial charges +€2,558
up €2,558 (+110.3%), from €2,318 to €4,877
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 | €404,593 | €535,471 | +€130,878 | +32.3% |
| Fixed assets | 21/28 | €233,420 | €287,084 | +€53,664 | +23.0% |
| Tangible fixed assets | 22/27 | €226,600 | €270,033 | +€43,433 | +19.2% |
| Land and buildings | 22 | €168,300 | €170,405 | +€2,104 | +1.3% |
| Plant, machinery and equipment | 23 | €23,685 | €15,217 | -€8,467 | -35.8% |
| Furniture and vehicles | 24 | €34,615 | €84,411 | +€49,796 | +143.9% |
| Financial fixed assets | 28 | €6,820 | €17,051 | +€10,231 | +150.0% |
| Current assets | 29/58 | €171,173 | €248,388 | +€77,214 | +45.1% |
| Amounts receivable after more than one year | 29 | €76,984 | - | -€76,984 | |
| Other amounts receivable | 291 | €76,984 | - | -€76,984 | |
| Amounts receivable within one year | 40/41 | €43,861 | €182,661 | +€138,800 | +316.5% |
| Trade receivables | 40 | €39,861 | €67,585 | +€27,724 | +69.6% |
| Other amounts receivable | 41 | €4,000 | €115,076 | +€111,075 | +2776.7% |
| Cash at bank and in hand | 54/58 | €50,328 | €65,727 | +€15,399 | +30.6% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €404,593 | €535,471 | +€130,878 | +32.3% |
| Equity | 10/15 | €246,964 | €300,668 | +€53,705 | +21.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €228,364 | €282,068 | +€53,705 | +23.5% |
| Distributable reserves | 133 | €228,364 | €282,068 | +€53,705 | +23.5% |
| Amounts payable | 17/49 | €157,630 | €234,803 | +€77,173 | +49.0% |
| Amounts payable after more than one year | 17 | €90,559 | €119,687 | +€29,128 | +32.2% |
| Financial debts | 170/4 | €90,559 | €119,687 | +€29,128 | +32.2% |
| Amounts payable within one year | 42/48 | €67,071 | €115,116 | +€48,046 | +71.6% |
| Current portion of amounts payable after more than one year | 42 | €23,255 | €39,346 | +€16,091 | +69.2% |
| Financial debts | 43 | €319 | - | -€319 | |
| Credit institutions | 430/8 | €319 | - | -€319 | |
| Trade debts | 44 | €23,387 | €12,057 | -€11,330 | -48.4% |
| Suppliers | 440/4 | €23,387 | €12,057 | -€11,330 | -48.4% |
| Taxes, remuneration and social security | 45 | €20,109 | €63,713 | +€43,604 | +216.8% |
| Taxes | 450/3 | €20,109 | €63,713 | +€43,604 | +216.8% |
| Non-recurring operating income | 76A | €0 | €6,729 | +€6,729 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,838 | €37,600 | +€4,761 | +14.5% |
| Other operating charges | 640/8 | €3,437 | €12,089 | +€8,652 | +251.8% |
| Gross operating margin | 9900 | €79,258 | €127,240 | +€47,982 | +60.5% |
| Operating profit (loss) | 9901 | €42,983 | €77,551 | +€34,568 | +80.4% |
| Financial income | 75/76B | €3,554 | €5,611 | +€2,057 | +57.9% |
| Recurring financial income | 75 | €3,554 | €5,611 | +€2,057 | +57.9% |
| Financial charges | 65/66B | €2,318 | €4,877 | +€2,558 | +110.3% |
| Recurring financial charges | 65 | €2,318 | €4,877 | +€2,558 | +110.3% |
| Profit (loss) for the period before taxes | 9903 | €44,219 | €78,286 | +€34,067 | +77.0% |
| Income taxes | 67/77 | €14,027 | €24,581 | +€10,553 | +75.2% |
| Profit (loss) for the period | 9904 | €30,191 | €53,705 | +€23,513 | +77.9% |
| Profit (loss) for the period to be appropriated | 9905 | €30,191 | €53,705 | +€23,513 | +77.9% |
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 3 October 2026 via checked.be.