Dion Group: 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.
Dion Group
Largest movements
- Receivables within one year +€72,952
up €72,952 (+792.9%), from €9,201 to €82,153
- Cash -€28,074
down €28,074 (-100.0%), from €28,076 to €2
mainly Receivables within one year (-€72,952) and Investment in fixed assets (net) (-€3,000)
- Tangible fixed assets +€3,000
new in 2024: €3,000
- Other debts +€35,195
up €35,195 (+179201.7%), from €20 to €35,215
- Profit (loss) carried forward +€6,424
up €6,424, from -€3,361 to €3,063
- Trade debts +€5,130
up €5,130 (+32.8%), from €15,653 to €20,783
- Gross operating margin +€11,095
up €11,095, from -€1,424 to €9,672
- Taxes +€766
new in 2024: €766
- Financial charges +€211
new in 2024: €211
- Depreciation +€198
up €198 (+139.2%), from €142 to €340
- Other operating charges +€136
up €136 (+7.6%), from €1,795 to €1,931
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 | €38,835 | €86,372 | +€47,537 | +122.4% |
| Formation expenses | 20 | €1,558 | €1,218 | -€340 | -21.8% |
| Fixed assets | 21/28 | - | €3,000 | +€3,000 | |
| Tangible fixed assets | 22/27 | - | €3,000 | +€3,000 | |
| Plant, machinery and equipment | 23 | - | €3,000 | +€3,000 | |
| Current assets | 29/58 | €37,277 | €82,155 | +€44,877 | +120.4% |
| Amounts receivable within one year | 40/41 | €9,201 | €82,153 | +€72,952 | +792.9% |
| Trade receivables | 40 | €9,201 | €82,153 | +€72,952 | +792.9% |
| Cash at bank and in hand | 54/58 | €28,076 | €2 | -€28,074 | -100.0% |
| Total equity and liabilities | 10/49 | €38,835 | €86,372 | +€47,537 | +122.4% |
| Equity | 10/15 | €21,639 | €28,063 | +€6,424 | +29.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,361 | €3,063 | +€6,424 | |
| Amounts payable | 17/49 | €17,196 | €58,309 | +€41,113 | +239.1% |
| Amounts payable within one year | 42/48 | €17,196 | €58,309 | +€41,113 | +239.1% |
| Trade debts | 44 | €15,653 | €20,783 | +€5,130 | +32.8% |
| Suppliers | 440/4 | €15,653 | €20,783 | +€5,130 | +32.8% |
| Taxes, remuneration and social security | 45 | €1,523 | €2,312 | +€789 | +51.8% |
| Taxes | 450/3 | €1,523 | €2,312 | +€789 | +51.8% |
| Other amounts payable | 47/48 | €20 | €35,215 | +€35,195 | +179201.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €142 | €340 | +€198 | +139.2% |
| Other operating charges | 640/8 | €1,795 | €1,931 | +€136 | +7.6% |
| Gross operating margin | 9900 | -€1,424 | €9,672 | +€11,095 | |
| Operating profit (loss) | 9901 | -€3,361 | €7,401 | +€10,761 | |
| Financial charges | 65/66B | - | €211 | +€211 | |
| Recurring financial charges | 65 | - | €211 | +€211 | |
| Profit (loss) for the period before taxes | 9903 | -€3,361 | €7,190 | +€10,551 | |
| Income taxes | 67/77 | - | €766 | +€766 | |
| Profit (loss) for the period | 9904 | -€3,361 | €6,424 | +€9,785 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,361 | €6,424 | +€9,785 |
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 7 October 2026 via checked.be.