Double Leaf: 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.
Double Leaf
Largest movements
- Cash +€4,677
up €4,677 (+175.3%), from €2,667 to €7,344
mainly Net result for the year (+€7,033) and Short-term financial debts (+€3,929)
- Tangible fixed assets +€2,534
up €2,534 (+79.3%), from €3,195 to €5,729
- Receivables within one year +€805
up €805 (+4.7%), from €17,028 to €17,833
of which Trade receivables: +€721
- Deferred charges and accrued income +€393
up €393 (+33.3%), from €1,179 to €1,572
- Reserves +€6,174
up €6,174 (+74.5%), from €8,290 to €14,464
- Short-term financial debts +€3,929
up €3,929 (+962.3%), from €408 to €4,338
- Accrued charges and deferred income -€1,166
down €1,166 (-91.6%), from €1,273 to €107
- Trade debts -€1,131
down €1,131 (-50.1%), from €2,255 to €1,124
- Tax, wage and social debts +€463
up €463 (+7.7%), from €5,986 to €6,449
of which Taxes: +€2,463
- Gross operating margin -€1,168
down €1,168 (-8.9%), from €13,080 to €11,912
- Depreciation +€637
up €637 (+89.0%), from €716 to €1,353
- Taxes +€273
up €273 (+8.9%), from €3,077 to €3,350
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 | €24,069 | €32,478 | +€8,409 | +34.9% |
| Fixed assets | 21/28 | €3,195 | €5,729 | +€2,534 | +79.3% |
| Tangible fixed assets | 22/27 | €3,195 | €5,729 | +€2,534 | +79.3% |
| Plant, machinery and equipment | 23 | €3,195 | €5,729 | +€2,534 | +79.3% |
| Current assets | 29/58 | €20,875 | €26,749 | +€5,875 | +28.1% |
| Amounts receivable within one year | 40/41 | €17,028 | €17,833 | +€805 | +4.7% |
| Trade receivables | 40 | €17,028 | €17,749 | +€721 | +4.2% |
| Other amounts receivable | 41 | - | €84 | +€84 | |
| Cash at bank and in hand | 54/58 | €2,667 | €7,344 | +€4,677 | +175.3% |
| Deferred charges and accrued income | 490/1 | €1,179 | €1,572 | +€393 | +33.3% |
| Total equity and liabilities | 10/49 | €24,069 | €32,478 | +€8,409 | +34.9% |
| Equity | 10/15 | €13,290 | €19,464 | +€6,174 | +46.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €8,290 | €14,464 | +€6,174 | +74.5% |
| Distributable reserves | 133 | €8,290 | €14,464 | +€6,174 | +74.5% |
| Amounts payable | 17/49 | €10,779 | €13,014 | +€2,235 | +20.7% |
| Amounts payable within one year | 42/48 | €9,506 | €12,907 | +€3,400 | +35.8% |
| Financial debts | 43 | €408 | €4,338 | +€3,929 | +962.3% |
| Credit institutions | 430/8 | €408 | €4,338 | +€3,929 | +962.3% |
| Trade debts | 44 | €2,255 | €1,124 | -€1,131 | -50.1% |
| Suppliers | 440/4 | €2,255 | €1,124 | -€1,131 | -50.1% |
| Taxes, remuneration and social security | 45 | €5,986 | €6,449 | +€463 | +7.7% |
| Taxes | 450/3 | €3,986 | €6,449 | +€2,463 | +61.8% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €857 | €995 | +€139 | +16.2% |
| Accrued charges and deferred income | 492/3 | €1,273 | €107 | -€1,166 | -91.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €716 | €1,353 | +€637 | +89.0% |
| Other operating charges | 640/8 | €109 | €118 | +€9 | +8.3% |
| Gross operating margin | 9900 | €13,080 | €11,912 | -€1,168 | -8.9% |
| Operating profit (loss) | 9901 | €12,255 | €10,441 | -€1,814 | -14.8% |
| Financial income | 75/76B | €0 | €10 | +€10 | +14314.3% |
| Recurring financial income | 75 | €0 | €10 | +€10 | +14314.3% |
| Financial charges | 65/66B | €54 | €68 | +€14 | +25.8% |
| Recurring financial charges | 65 | €54 | €68 | +€14 | +25.8% |
| Profit (loss) for the period before taxes | 9903 | €12,201 | €10,383 | -€1,818 | -14.9% |
| Income taxes | 67/77 | €3,077 | €3,350 | +€273 | +8.9% |
| Profit (loss) for the period | 9904 | €9,123 | €7,033 | -€2,091 | -22.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,123 | €7,033 | -€2,091 | -22.9% |
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 1 October 2026 via checked.be.