DOUBLE YOU IT: 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 YOU IT
Largest movements
- Current investments +€62,465
up €62,465 (+104.1%), from €60,000 to €122,465
- Cash -€15,198
down €15,198 (-17.4%), from €87,371 to €72,174
mainly Current investments (-€62,465) and Contributions, distributions and other (-€62,258)
- Receivables within one year -€5,741
down €5,741 (-28.6%), from €20,095 to €14,354
of which Other amounts receivable: -€4,951
- Tangible fixed assets -€4,073
down €4,073 (-85.1%), from €4,785 to €712
of which Furniture and vehicles: -€2,348
- Other debts +€65,958
up €65,958 (+746.4%), from €8,837 to €74,795
- Tax, wage and social debts -€14,514
down €14,514 (-60.0%), from €24,177 to €9,664
- Reserves -€12,812
down €12,812 (-10.0%), from €127,999 to €115,187
of which Distributable reserves: -€12,812
- Gross operating margin +€6,002
up €6,002 (+9.0%), from €66,529 to €72,531
- Depreciation -€2,290
down €2,290 (-36.0%), from €6,363 to €4,073
- Financial income +€1,628
up €1,628 (+1403.3%), from €116 to €1,744
- Taxes +€1,489
up €1,489 (+8.2%), from €18,190 to €19,679
- Financial charges -€1,037
down €1,037 (-86.6%), from €1,197 to €161
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 | €172,785 | €210,559 | +€37,774 | +21.9% |
| Fixed assets | 21/28 | €4,785 | €712 | -€4,073 | -85.1% |
| Tangible fixed assets | 22/27 | €4,785 | €712 | -€4,073 | -85.1% |
| Land and buildings | 22 | €525 | €262 | -€262 | -50.0% |
| Plant, machinery and equipment | 23 | €1,912 | €450 | -€1,462 | -76.5% |
| Furniture and vehicles | 24 | €2,348 | €0 | -€2,348 | -100.0% |
| Current assets | 29/58 | €168,000 | €209,846 | +€41,846 | +24.9% |
| Amounts receivable within one year | 40/41 | €20,095 | €14,354 | -€5,741 | -28.6% |
| Trade receivables | 40 | €15,144 | €14,354 | -€791 | -5.2% |
| Other amounts receivable | 41 | €4,951 | €0 | -€4,951 | -100.0% |
| Current investments | 50/53 | €60,000 | €122,465 | +€62,465 | +104.1% |
| Cash at bank and in hand | 54/58 | €87,371 | €72,174 | -€15,198 | -17.4% |
| Deferred charges and accrued income | 490/1 | €534 | €854 | +€320 | +60.0% |
| Total equity and liabilities | 10/49 | €172,785 | €210,559 | +€37,774 | +21.9% |
| Equity | 10/15 | €138,539 | €125,727 | -€12,812 | -9.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €127,999 | €115,187 | -€12,812 | -10.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €126,139 | €113,327 | -€12,812 | -10.2% |
| Profit (loss) carried forward | 14 | -€1,860 | -€1,860 | = | 0.0% |
| Amounts payable | 17/49 | €34,246 | €84,832 | +€50,586 | +147.7% |
| Amounts payable within one year | 42/48 | €34,246 | €84,808 | +€50,562 | +147.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €0 | €30 | +€30 | |
| Credit institutions | 430/8 | €0 | €30 | +€30 | |
| Trade debts | 44 | €1,232 | €319 | -€913 | -74.1% |
| Suppliers | 440/4 | €1,232 | €319 | -€913 | -74.1% |
| Taxes, remuneration and social security | 45 | €24,177 | €9,664 | -€14,514 | -60.0% |
| Taxes | 450/3 | €24,177 | €9,664 | -€14,514 | -60.0% |
| Other amounts payable | 47/48 | €8,837 | €74,795 | +€65,958 | +746.4% |
| Accrued charges and deferred income | 492/3 | €1 | €24 | +€24 | +4752.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,363 | €4,073 | -€2,290 | -36.0% |
| Other operating charges | 640/8 | €1,182 | €917 | -€265 | -22.4% |
| Gross operating margin | 9900 | €66,529 | €72,531 | +€6,002 | +9.0% |
| Operating profit (loss) | 9901 | €58,984 | €67,541 | +€8,557 | +14.5% |
| Financial income | 75/76B | €116 | €1,744 | +€1,628 | +1403.3% |
| Recurring financial income | 75 | €116 | €1,744 | +€1,628 | +1403.3% |
| Financial charges | 65/66B | €1,197 | €161 | -€1,037 | -86.6% |
| Recurring financial charges | 65 | €1,197 | €161 | -€1,037 | -86.6% |
| Profit (loss) for the period before taxes | 9903 | €57,903 | €69,125 | +€11,222 | +19.4% |
| Income taxes | 67/77 | €18,190 | €19,679 | +€1,489 | +8.2% |
| Profit (loss) for the period | 9904 | €39,713 | €49,446 | +€9,733 | +24.5% |
| Profit (loss) for the period to be appropriated | 9905 | €39,713 | €49,446 | +€9,733 | +24.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.