DOS: 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.
DOS
Largest movements
- Current investments +€100,000
new in 2024: €100,000
- Cash -€83,619
down €83,619 (-45.3%), from €184,588 to €100,969
mainly Current investments (-€100,000) and Contributions, distributions and other (-€59,234)
- Receivables within one year +€32,008
up €32,008 (+16288.1%), from €197 to €32,204
of which Trade receivables: +€26,579
- Tangible fixed assets -€29,684
down €29,684 (-13.5%), from €220,029 to €190,345
of which Furniture and vehicles: -€18,106
- Reserves +€44,129
up €44,129 (+13.5%), from €327,159 to €371,288
- Debts after one year -€12,500
down €12,500 (-92.3%), from €13,542 to €1,042
- Other debts -€7,721
down €7,721 (-8.7%), from €89,108 to €81,387
- Gross operating margin +€12,561
up €12,561 (+7.7%), from €162,220 to €174,780
- Taxes +€6,094
up €6,094 (+16.6%), from €36,808 to €42,902
- Financial charges -€5,000
down €5,000 (-73.1%), from €6,844 to €1,844
- Financial income +€1,867
up €1,867 (+66.9%), from €2,791 to €4,658
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 | €562,237 | €583,864 | +€21,627 | +3.8% |
| Fixed assets | 21/28 | €312,529 | €282,845 | -€29,684 | -9.5% |
| Tangible fixed assets | 22/27 | €220,029 | €190,345 | -€29,684 | -13.5% |
| Land and buildings | 22 | €154,255 | €145,152 | -€9,104 | -5.9% |
| Plant, machinery and equipment | 23 | €13,481 | €11,007 | -€2,474 | -18.4% |
| Furniture and vehicles | 24 | €52,292 | €34,187 | -€18,106 | -34.6% |
| Financial fixed assets | 28 | €92,500 | €92,500 | = | 0.0% |
| Current assets | 29/58 | €249,709 | €301,019 | +€51,310 | +20.5% |
| Amounts receivable after more than one year | 29 | €64,782 | €67,697 | +€2,915 | +4.5% |
| Other amounts receivable | 291 | €64,782 | €67,697 | +€2,915 | +4.5% |
| Amounts receivable within one year | 40/41 | €197 | €32,204 | +€32,008 | +16288.1% |
| Trade receivables | 40 | - | €26,579 | +€26,579 | |
| Other amounts receivable | 41 | €197 | €5,625 | +€5,429 | +2762.6% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €184,588 | €100,969 | -€83,619 | -45.3% |
| Deferred charges and accrued income | 490/1 | €142 | €149 | +€6 | +4.3% |
| Total equity and liabilities | 10/49 | €562,237 | €583,864 | +€21,627 | +3.8% |
| Equity | 10/15 | €419,995 | €462,600 | +€42,605 | +10.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €327,159 | €371,288 | +€44,129 | +13.5% |
| Distributable reserves | 133 | €327,159 | €371,288 | +€44,129 | +13.5% |
| Profit (loss) carried forward | 14 | €74,236 | €72,712 | -€1,524 | -2.1% |
| Amounts payable | 17/49 | €142,242 | €121,264 | -€20,978 | -14.7% |
| Amounts payable after more than one year | 17 | €13,542 | €1,042 | -€12,500 | -92.3% |
| Financial debts | 170/4 | €13,542 | €1,042 | -€12,500 | -92.3% |
| Amounts payable within one year | 42/48 | €124,181 | €119,112 | -€5,069 | -4.1% |
| Current portion of amounts payable after more than one year | 42 | €12,500 | €12,500 | = | 0.0% |
| Trade debts | 44 | €610 | €5,356 | +€4,746 | +778.4% |
| Suppliers | 440/4 | €610 | €5,356 | +€4,746 | +778.4% |
| Taxes, remuneration and social security | 45 | €21,963 | €19,869 | -€2,095 | -9.5% |
| Taxes | 450/3 | €21,963 | €19,869 | -€2,095 | -9.5% |
| Other amounts payable | 47/48 | €89,108 | €81,387 | -€7,721 | -8.7% |
| Accrued charges and deferred income | 492/3 | €4,520 | €1,111 | -€3,409 | -75.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,651 | €31,070 | -€581 | -1.8% |
| Other operating charges | 640/8 | €1,556 | €1,609 | +€54 | +3.4% |
| Non-recurring operating charges | 66A | €25 | €174 | +€149 | +596.0% |
| Gross operating margin | 9900 | €162,220 | €174,780 | +€12,561 | +7.7% |
| Operating profit (loss) | 9901 | €128,988 | €141,927 | +€12,940 | +10.0% |
| Financial income | 75/76B | €2,791 | €4,658 | +€1,867 | +66.9% |
| Recurring financial income | 75 | €2,791 | €4,658 | +€1,867 | +66.9% |
| Financial charges | 65/66B | €6,844 | €1,844 | -€5,000 | -73.1% |
| Recurring financial charges | 65 | €6,844 | €1,844 | -€5,000 | -73.1% |
| Profit (loss) for the period before taxes | 9903 | €124,934 | €144,742 | +€19,807 | +15.9% |
| Income taxes | 67/77 | €36,808 | €42,902 | +€6,094 | +16.6% |
| Profit (loss) for the period | 9904 | €88,127 | €101,840 | +€13,713 | +15.6% |
| Profit (loss) for the period to be appropriated | 9905 | €88,127 | €101,840 | +€13,713 | +15.6% |
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 29 September 2026 via checked.be.