DP-Nijlen: what changed
Two financial 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.
DP-Nijlen
Largest movements
- Receivables within one year +€24,205
up €24,205 (+113%), from €21,405 to €45,610
of which Trade receivables: +€24,203
- Cash +€15,425
up €15,425 (+74.1%), from €20,816 to €36,242
mainly Net result for the year (+€13,539) and Tax, wage and social debts (+€11,548)
- Deferred charges and accrued income -€6,188
down €6,188 (-100%), from €6,188 to €0
- Formation expenses -€2,000
down €2,000 (-28.6%), from €7,003 to €5,003
- Profit (loss) carried forward +€13,539
up €13,539 (+34.8%), from -€38,944 to -€25,406
- Tax, wage and social debts +€11,548
up €11,548 (+57.1%), from €20,232 to €31,780
of which Taxes: +€12,173
- Trade debts +€6,399
up €6,399 (+10.1%), from €63,646 to €70,045
- Gross operating margin +€35,762
up €35,762 (+30.7%), from €116,400 to €152,162
- Staff costs -€21,344
down €21,344 (-15.8%), from €135,409 to €114,065
- Financial charges +€6,569
up €6,569 (+65.3%), from €10,065 to €16,634
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.
Derived cash bridge
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 | €114,070 | €144,252 | +€30,183 | +26.5% |
| Formation expenses | 20 | €7,003 | €5,003 | -€2,000 | -28.6% |
| Fixed assets | 21/28 | €57,907 | €56,547 | -€1,360 | -2.3% |
| Tangible fixed assets | 22/27 | €4,907 | €3,547 | -€1,360 | -27.7% |
| Furniture and vehicles | 24 | €4,907 | €3,547 | -€1,360 | -27.7% |
| Financial fixed assets | 28 | €53,000 | €53,000 | = | 0.0% |
| Current assets | 29/58 | €49,160 | €82,702 | +€33,543 | +68.2% |
| Stocks and contracts in progress | 3 | €750 | €850 | +€100 | +13.3% |
| Stocks | 30/36 | €750 | €850 | +€100 | +13.3% |
| Amounts receivable within one year | 40/41 | €21,405 | €45,610 | +€24,205 | +113% |
| Trade receivables | 40 | €21,403 | €45,606 | +€24,203 | +113% |
| Other amounts receivable | 41 | €2 | €5 | +€2 | +88.3% |
| Cash at bank and in hand | 54/58 | €20,816 | €36,242 | +€15,425 | +74.1% |
| Deferred charges and accrued income | 490/1 | €6,188 | €0 | -€6,188 | -100% |
| Total equity and liabilities | 10/49 | €114,070 | €144,252 | +€30,183 | +26.5% |
| Equity | 10/15 | €11,894 | €25,432 | +€13,539 | +114% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €838 | €838 | = | 0.0% |
| Distributable reserves | 133 | €838 | €838 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,944 | -€25,406 | +€13,539 | +34.8% |
| Amounts payable | 17/49 | €102,176 | €118,820 | +€16,644 | +16.3% |
| Amounts payable within one year | 42/48 | €102,176 | €118,820 | +€16,644 | +16.3% |
| Trade debts | 44 | €63,646 | €70,045 | +€6,399 | +10.1% |
| Suppliers | 440/4 | €63,646 | €70,045 | +€6,399 | +10.1% |
| Taxes, remuneration and social security | 45 | €20,232 | €31,780 | +€11,548 | +57.1% |
| Taxes | 450/3 | €9,484 | €21,657 | +€12,173 | +128% |
| Remuneration and social security | 454/9 | €10,748 | €10,123 | -€625 | -5.8% |
| Other amounts payable | 47/48 | €18,298 | €16,995 | -€1,303 | -7.1% |
| Remuneration, social security and pensions | 62 | €135,409 | €114,065 | -€21,344 | -15.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,881 | €3,360 | -€521 | -13.4% |
| Other operating charges | 640/8 | €4,449 | €4,416 | -€34 | -0.8% |
| Gross operating margin | 9900 | €116,400 | €152,162 | +€35,762 | +30.7% |
| Operating profit (loss) | 9901 | -€27,339 | €30,321 | +€57,660 | |
| Financial income | 75/76B | €0 | €8 | +€8 | +10,886% |
| Recurring financial income | 75 | €0 | €8 | +€8 | +10,886% |
| Financial charges | 65/66B | €10,065 | €16,634 | +€6,569 | +65.3% |
| Recurring financial charges | 65 | €10,065 | €16,634 | +€6,569 | +65.3% |
| Profit (loss) for the period before taxes | 9903 | -€37,404 | €13,695 | +€51,099 | |
| Income taxes | 67/77 | €1,540 | €157 | -€1,384 | -89.8% |
| Profit (loss) for the period | 9904 | -€38,944 | €13,539 | +€52,483 | |
| Profit (loss) for the period to be appropriated | 9905 | -€38,944 | €13,539 | +€52,483 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.