DOUAI DIS: 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.
DOUAI DIS
Largest movements
- Tangible fixed assets +€16,592
up €16,592 (+5.5%), from €299,521 to €316,113
of which Plant, machinery and equipment: +€18,700
- Formation expenses -€15,000
down €15,000 (-50.1%), from €29,959 to €14,959
- Cash -€11,446
down €11,446 (-41.7%), from €27,458 to €16,012
mainly Net result for the year (-€226,509) and Investment in fixed assets (net) (-€80,110)
- Deferred charges and accrued income +€8,501
up €8,501 (+31.6%), from €26,935 to €35,436
- Receivables within one year +€7,842
up €7,842 (+16.1%), from €48,575 to €56,417
of which Trade receivables: +€12,436
- Trade debts +€294,250
up €294,250 (+76.8%), from €383,343 to €677,593
- Profit (loss) carried forward -€226,509
down €226,509 (-127.8%), from -€177,174 to -€403,683
- Other debts -€50,000
down €50,000 (-98.7%), from €50,664 to €664
- Revaluation surpluses -€30,000
down €30,000 (-20.3%), from €147,452 to €117,452
- Reserves +€30,000
up €30,000 (+38.6%), from €77,686 to €107,686
of which Distributable reserves: +€30,000
- Gross operating margin -€124,427
down €124,427 (-68.2%), from €182,535 to €58,108
- Staff costs -€56,660
down €56,660 (-24.8%), from €228,320 to €171,660
- Depreciation +€18,640
up €18,640 (+31.1%), from €59,878 to €78,518
- Financial charges -€2,669
down €2,669 (-14.5%), from €18,397 to €15,728
of which Financial charges: -€3,169
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 | €574,296 | €574,881 | +€585 | +0.1% |
| Formation expenses | 20 | €29,959 | €14,959 | -€15,000 | -50.1% |
| Fixed assets | 21/28 | €306,633 | €323,225 | +€16,592 | +5.4% |
| Tangible fixed assets | 22/27 | €299,521 | €316,113 | +€16,592 | +5.5% |
| Plant, machinery and equipment | 23 | €294,362 | €313,062 | +€18,700 | +6.4% |
| Furniture and vehicles | 24 | €5,159 | €3,051 | -€2,108 | -40.9% |
| Financial fixed assets | 28 | €7,112 | €7,112 | = | 0.0% |
| Current assets | 29/58 | €237,704 | €236,697 | -€1,007 | -0.4% |
| Stocks and contracts in progress | 3 | €134,736 | €128,832 | -€5,904 | -4.4% |
| Stocks | 30/36 | €134,736 | €128,832 | -€5,904 | -4.4% |
| Amounts receivable within one year | 40/41 | €48,575 | €56,417 | +€7,842 | +16.1% |
| Trade receivables | 40 | €3,510 | €15,946 | +€12,436 | +354.3% |
| Other amounts receivable | 41 | €45,065 | €40,471 | -€4,594 | -10.2% |
| Cash at bank and in hand | 54/58 | €27,458 | €16,012 | -€11,446 | -41.7% |
| Deferred charges and accrued income | 490/1 | €26,935 | €35,436 | +€8,501 | +31.6% |
| Total equity and liabilities | 10/49 | €574,296 | €574,881 | +€585 | +0.1% |
| Equity | 10/15 | €97,964 | -€128,545 | -€226,509 | |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Capital | 10 | €50,000 | €50,000 | = | 0.0% |
| Issued capital | 100 | €50,000 | €50,000 | = | 0.0% |
| Revaluation surpluses | 12 | €147,452 | €117,452 | -€30,000 | -20.3% |
| Reserves | 13 | €77,686 | €107,686 | +€30,000 | +38.6% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Legal reserve | 130 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €72,686 | €102,686 | +€30,000 | +41.3% |
| Profit (loss) carried forward | 14 | -€177,174 | -€403,683 | -€226,509 | -127.8% |
| Amounts payable | 17/49 | €476,332 | €703,426 | +€227,094 | +47.7% |
| Amounts payable after more than one year | 17 | €12,492 | - | -€12,492 | |
| Financial debts | 170/4 | €12,492 | - | -€12,492 | |
| Amounts payable within one year | 42/48 | €460,217 | €702,139 | +€241,922 | +52.6% |
| Current portion of amounts payable after more than one year | 42 | €14,775 | €12,492 | -€2,283 | -15.5% |
| Trade debts | 44 | €383,343 | €677,593 | +€294,250 | +76.8% |
| Suppliers | 440/4 | €383,343 | €677,593 | +€294,250 | +76.8% |
| Taxes, remuneration and social security | 45 | €11,435 | €11,390 | -€45 | -0.4% |
| Taxes | 450/3 | €534 | - | -€534 | |
| Remuneration and social security | 454/9 | €10,901 | €11,390 | +€489 | +4.5% |
| Other amounts payable | 47/48 | €50,664 | €664 | -€50,000 | -98.7% |
| Accrued charges and deferred income | 492/3 | €3,623 | €1,287 | -€2,336 | -64.5% |
| Remuneration, social security and pensions | 62 | €228,320 | €171,660 | -€56,660 | -24.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,878 | €78,518 | +€18,640 | +31.1% |
| Other operating charges | 640/8 | €14,329 | €14,826 | +€497 | +3.5% |
| Non-recurring operating charges | 66A | €19,111 | €4,322 | -€14,789 | -77.4% |
| Gross operating margin | 9900 | €182,535 | €58,108 | -€124,427 | -68.2% |
| Operating profit (loss) | 9901 | -€139,103 | -€211,218 | -€72,115 | -51.8% |
| Financial income | 75/76B | €126 | €437 | +€311 | +246.8% |
| Recurring financial income | 75 | €126 | €437 | +€311 | +246.8% |
| Financial charges | 65/66B | €18,397 | €15,728 | -€2,669 | -14.5% |
| Recurring financial charges | 65 | €18,147 | €14,978 | -€3,169 | -17.5% |
| Non-recurring financial charges | 66B | €250 | €750 | +€500 | +200.0% |
| Profit (loss) for the period before taxes | 9903 | -€157,374 | -€226,509 | -€69,135 | -43.9% |
| Income taxes | 67/77 | €172 | - | -€172 | |
| Profit (loss) for the period | 9904 | -€157,546 | -€226,509 | -€68,963 | -43.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€157,546 | -€226,509 | -€68,963 | -43.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 January 2023 and 31 January 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.