DNVD: 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.
DNVD
Largest movements
- Stocks and contracts -€2,000
no longer reported in 2024 (was €2,000)
- Cash -€370
down €370 (-50.2%), from €737 to €367
mainly Trade debts (-€3,811) and Net result for the year (-€1,769)
- Receivables within one year -€214
down €214 (-18.4%), from €1,165 to €950
- Trade debts -€3,811
no longer reported in 2024 (was €3,811)
- Other debts +€2,996
up €2,996 (+7.1%), from €42,169 to €45,165
- Profit (loss) carried forward -€1,769
down €1,769 (-3.1%), from -€57,635 to -€59,403
- Purchases and services -€28,288
down €28,288 (-81.8%), from €34,601 to €6,313
- Turnover -€26,490
down €26,490 (-84.0%), from €31,543 to €5,053
- Gross operating margin +€1,798
up €1,798 (+58.8%), from -€3,057 to -€1,260
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 | €8,802 | €6,218 | -€2,584 | -29.4% |
| Fixed assets | 21/28 | €4,900 | €4,900 | = | 0.0% |
| Financial fixed assets | 28 | €4,900 | €4,900 | = | 0.0% |
| Current assets | 29/58 | €3,902 | €1,318 | -€2,584 | -66.2% |
| Stocks and contracts in progress | 3 | €2,000 | - | -€2,000 | |
| Stocks | 30/36 | €2,000 | - | -€2,000 | |
| Amounts receivable within one year | 40/41 | €1,165 | €950 | -€214 | -18.4% |
| Other amounts receivable | 41 | €1,165 | €950 | -€214 | -18.4% |
| Cash at bank and in hand | 54/58 | €737 | €367 | -€370 | -50.2% |
| Total equity and liabilities | 10/49 | €8,802 | €6,218 | -€2,584 | -29.4% |
| Equity | 10/15 | -€37,179 | -€38,947 | -€1,769 | -4.8% |
| Contributions | 10/11 | €18,596 | €18,596 | = | 0.0% |
| Outside capital | 11 | €18,596 | €18,596 | = | 0.0% |
| Other | 1109/19 | €18,596 | €18,596 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,635 | -€59,403 | -€1,769 | -3.1% |
| Amounts payable | 17/49 | €45,980 | €45,165 | -€815 | -1.8% |
| Amounts payable within one year | 42/48 | €45,980 | €45,165 | -€815 | -1.8% |
| Trade debts | 44 | €3,811 | - | -€3,811 | |
| Suppliers | 440/4 | €3,811 | - | -€3,811 | |
| Other amounts payable | 47/48 | €42,169 | €45,165 | +€2,996 | +7.1% |
| Turnover | 70 | €31,543 | €5,053 | -€26,490 | -84.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €34,601 | €6,313 | -€28,288 | -81.8% |
| Other operating charges | 640/8 | €109 | €118 | +€9 | +8.3% |
| Gross operating margin | 9900 | -€3,057 | -€1,260 | +€1,798 | +58.8% |
| Operating profit (loss) | 9901 | -€3,166 | -€1,378 | +€1,789 | +56.5% |
| Financial charges | 65/66B | €482 | €391 | -€91 | -18.9% |
| Recurring financial charges | 65 | €482 | €391 | -€91 | -18.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,649 | -€1,769 | +€1,880 | +51.5% |
| Income taxes | 67/77 | €214 | - | -€214 | |
| Profit (loss) for the period | 9904 | -€3,863 | -€1,769 | +€2,094 | +54.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,863 | -€1,769 | +€2,094 | +54.2% |
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 30 September 2026 via checked.be.