DL REVISOREN: 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.
DL REVISOREN
Largest movements
- Receivables within one year +€9,020
up €9,020 (+24.2%), from €37,323 to €46,343
of which Trade receivables: +€9,020
- Cash +€2,380
up €2,380 (+1,035%), from €230 to €2,610
mainly Other debts (+€11,191) and Net result for the year (+€146)
- Other debts +€11,191
up €11,191 (+30.3%), from €36,975 to €48,166
- Other operating charges -€171
down €171 (-24.5%), from €697 to €526
- Taxes +€107
new in 2024: €107
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 | €178,951 | €190,351 | +€11,400 | +6.4% |
| Fixed assets | 21/28 | €141,398 | €141,398 | = | 0.0% |
| Financial fixed assets | 28 | €141,398 | €141,398 | = | 0.0% |
| Current assets | 29/58 | €37,553 | €48,953 | +€11,400 | +30.4% |
| Amounts receivable within one year | 40/41 | €37,323 | €46,343 | +€9,020 | +24.2% |
| Trade receivables | 40 | €37,270 | €46,290 | +€9,020 | +24.2% |
| Other amounts receivable | 41 | €53 | €53 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €230 | €2,610 | +€2,380 | +1,035% |
| Total equity and liabilities | 10/49 | €178,951 | €190,351 | +€11,400 | +6.4% |
| Equity | 10/15 | €578 | €724 | +€146 | +25.3% |
| Contributions | 10/11 | - | €0 | = | |
| Capital | 10 | - | €0 | = | |
| Issued capital | 100 | €1,000 | €1,000 | = | 0.0% |
| Uncalled capital | 101 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €578 | €724 | +€146 | +25.3% |
| Amounts payable | 17/49 | €178,373 | €189,627 | +€11,254 | +6.3% |
| Amounts payable after more than one year | 17 | €141,398 | €141,398 | = | 0.0% |
| Financial debts | 170/4 | €141,398 | €141,398 | = | 0.0% |
| Amounts payable within one year | 42/48 | €36,975 | €48,229 | +€11,254 | +30.4% |
| Taxes, remuneration and social security | 45 | - | €63 | +€63 | |
| Taxes | 450/3 | - | €63 | +€63 | |
| Other amounts payable | 47/48 | €36,975 | €48,166 | +€11,191 | +30.3% |
| Other operating charges | 640/8 | €697 | €526 | -€171 | -24.5% |
| Gross operating margin | 9900 | €10,000 | €10,000 | = | 0.0% |
| Operating profit (loss) | 9901 | €9,303 | €9,474 | +€171 | +1.8% |
| Financial charges | 65/66B | €9,217 | €9,221 | +€4 | 0.0% |
| Recurring financial charges | 65 | €9,217 | €9,221 | +€4 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €86 | €253 | +€167 | +194% |
| Income taxes | 67/77 | - | €107 | +€107 | |
| Profit (loss) for the period | 9904 | €86 | €146 | +€60 | +69.8% |
| Profit (loss) for the period to be appropriated | 9905 | €86 | €146 | +€60 | +69.8% |
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 29 October 2026 via checked.be.