DnS: 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.
DnS
Largest movements
- Receivables within one year -€34,258
down €34,258 (-49.4%), from €69,364 to €35,106
of which Trade receivables: -€22,990
- Deferred charges and accrued income +€22,539
new in 2023: €22,539
- Tangible fixed assets -€21,595
down €21,595 (-24.7%), from €87,264 to €65,669
of which Furniture and vehicles: -€15,202
- Financial fixed assets +€16,870
new in 2023: €16,870
- Profit (loss) carried forward -€35,014
new in 2023: -€35,014
- Other debts +€29,717
new in 2023: €29,717
- Current portion of long-term debt +€15,221
up €15,221 (+57.2%), from €26,591 to €41,812
- Trade debts -€13,580
down €13,580 (-62.5%), from €21,726 to €8,147
- Advances received -€8,179
down €8,179 (-100.0%), from €8,179 to €0
- Gross operating margin -€32,942
down €32,942, from €25,740 to -€7,202
- Depreciation +€5,455
up €5,455 (+33.8%), from €16,140 to €21,595
- Financial charges +€2,628
up €2,628 (+126.9%), from €2,071 to €4,699
- Taxes -€1,949
down €1,949 (-81.5%), from €2,392 to €443
- Other operating charges +€282
up €282 (+35.5%), from €794 to €1,076
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €156,674 | €140,407 | -€16,267 | -10.4% |
| Fixed assets | 21/28 | €87,264 | €82,539 | -€4,725 | -5.4% |
| Tangible fixed assets | 22/27 | €87,264 | €65,669 | -€21,595 | -24.7% |
| Land and buildings | 22 | €4,592 | €4,199 | -€393 | -8.6% |
| Plant, machinery and equipment | 23 | €22,000 | €16,000 | -€6,000 | -27.3% |
| Furniture and vehicles | 24 | €60,673 | €45,470 | -€15,202 | -25.1% |
| Financial fixed assets | 28 | - | €16,870 | +€16,870 | |
| Current assets | 29/58 | €69,409 | €57,868 | -€11,542 | -16.6% |
| Amounts receivable within one year | 40/41 | €69,364 | €35,106 | -€34,258 | -49.4% |
| Trade receivables | 40 | €28,652 | €5,662 | -€22,990 | -80.2% |
| Other amounts receivable | 41 | €40,712 | €29,444 | -€11,268 | -27.7% |
| Cash at bank and in hand | 54/58 | €45 | €223 | +€178 | +394.3% |
| Deferred charges and accrued income | 490/1 | - | €22,539 | +€22,539 | |
| Total equity and liabilities | 10/49 | €156,674 | €140,407 | -€16,267 | -10.4% |
| Equity | 10/15 | €36,615 | €1,601 | -€35,014 | -95.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €18,023 | €18,023 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €16,163 | €16,163 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€35,014 | -€35,014 | |
| Amounts payable | 17/49 | €120,059 | €138,806 | +€18,747 | +15.6% |
| Amounts payable after more than one year | 17 | €53,032 | €51,431 | -€1,600 | -3.0% |
| Financial debts | 170/4 | €53,032 | €51,431 | -€1,600 | -3.0% |
| Amounts payable within one year | 42/48 | €67,027 | €87,375 | +€20,348 | +30.4% |
| Current portion of amounts payable after more than one year | 42 | €26,591 | €41,812 | +€15,221 | +57.2% |
| Financial debts | 43 | €2,997 | €3,078 | +€81 | +2.7% |
| Credit institutions | 430/8 | €2,997 | €3,078 | +€81 | +2.7% |
| Trade debts | 44 | €21,726 | €8,147 | -€13,580 | -62.5% |
| Suppliers | 440/4 | €21,726 | €8,147 | -€13,580 | -62.5% |
| Advances received on contracts in progress | 46 | €8,179 | €0 | -€8,179 | -100.0% |
| Taxes, remuneration and social security | 45 | €7,535 | €4,621 | -€2,914 | -38.7% |
| Taxes | 450/3 | €7,535 | €4,621 | -€2,914 | -38.7% |
| Other amounts payable | 47/48 | - | €29,717 | +€29,717 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,140 | €21,595 | +€5,455 | +33.8% |
| Other operating charges | 640/8 | €794 | €1,076 | +€282 | +35.5% |
| Gross operating margin | 9900 | €25,740 | -€7,202 | -€32,942 | |
| Operating profit (loss) | 9901 | €8,807 | -€29,872 | -€38,679 | |
| Financial charges | 65/66B | €2,071 | €4,699 | +€2,628 | +126.9% |
| Recurring financial charges | 65 | €2,071 | €4,699 | +€2,628 | +126.9% |
| Profit (loss) for the period before taxes | 9903 | €6,736 | -€34,571 | -€41,307 | |
| Income taxes | 67/77 | €2,392 | €443 | -€1,949 | -81.5% |
| Profit (loss) for the period | 9904 | €4,344 | -€35,014 | -€39,358 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,344 | -€35,014 | -€39,358 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2022 and 30 September 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.