Drishti: 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.
Drishti
Largest movements
- Receivables within one year +€73,265
up €73,265 (+67.9%), from €107,870 to €181,135
of which Trade receivables: +€70,516
- Cash +€21,628
up €21,628 (+147.1%), from €14,700 to €36,328
mainly Net result for the year (+€78,041) and Accrued charges and deferred income (+€23,261)
- Reserves +€78,041
up €78,041 (+82.4%), from €94,744 to €172,784
- Trade debts -€26,859
down €26,859 (-84.7%), from €31,707 to €4,848
- Accrued charges and deferred income +€23,261
up €23,261 (+1242.7%), from €1,872 to €25,133
- Tax, wage and social debts +€23,014
up €23,014 (+55.3%), from €41,590 to €64,605
of which Taxes: +€24,027
- Other debts -€4,253
down €4,253 (-23.6%), from €18,041 to €13,787
- Financial charges +€6,408
up €6,408 (+52.2%), from €12,281 to €18,688
- Gross operating margin -€4,871
down €4,871 (-3.4%), from €145,188 to €140,317
- Taxes +€3,949
up €3,949 (+11.2%), from €35,382 to €39,331
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 | €201,570 | €294,774 | +€93,204 | +46.2% |
| Fixed assets | 21/28 | €7,739 | €5,432 | -€2,307 | -29.8% |
| Tangible fixed assets | 22/27 | €7,289 | €4,982 | -€2,307 | -31.6% |
| Plant, machinery and equipment | 23 | €4,453 | €3,070 | -€1,384 | -31.1% |
| Furniture and vehicles | 24 | €2,836 | €1,913 | -€923 | -32.6% |
| Financial fixed assets | 28 | €450 | €450 | = | 0.0% |
| Current assets | 29/58 | €193,831 | €289,342 | +€95,511 | +49.3% |
| Stocks and contracts in progress | 3 | €70,500 | €70,500 | = | 0.0% |
| Stocks | 30/36 | €70,500 | €70,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €107,870 | €181,135 | +€73,265 | +67.9% |
| Trade receivables | 40 | €4,887 | €75,403 | +€70,516 | +1443.1% |
| Other amounts receivable | 41 | €102,983 | €105,732 | +€2,749 | +2.7% |
| Cash at bank and in hand | 54/58 | €14,700 | €36,328 | +€21,628 | +147.1% |
| Deferred charges and accrued income | 490/1 | €760 | €1,378 | +€618 | +81.3% |
| Total equity and liabilities | 10/49 | €201,570 | €294,774 | +€93,204 | +46.2% |
| Equity | 10/15 | €108,360 | €186,401 | +€78,041 | +72.0% |
| Contributions | 10/11 | €6,150 | €6,150 | = | 0.0% |
| Capital | 10 | - | €6,150 | +€6,150 | |
| Issued capital | 100 | - | €6,150 | +€6,150 | |
| Reserves | 13 | €94,744 | €172,784 | +€78,041 | +82.4% |
| Distributable reserves | 133 | €94,744 | €172,784 | +€78,041 | +82.4% |
| Profit (loss) carried forward | 14 | €7,466 | €7,466 | = | 0.0% |
| Amounts payable | 17/49 | €93,210 | €108,374 | +€15,164 | +16.3% |
| Amounts payable within one year | 42/48 | €91,338 | €83,240 | -€8,098 | -8.9% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €31,707 | €4,848 | -€26,859 | -84.7% |
| Suppliers | 440/4 | €31,707 | €4,848 | -€26,859 | -84.7% |
| Taxes, remuneration and social security | 45 | €41,590 | €64,605 | +€23,014 | +55.3% |
| Taxes | 450/3 | €40,289 | €64,317 | +€24,027 | +59.6% |
| Remuneration and social security | 454/9 | €1,301 | €288 | -€1,013 | -77.9% |
| Other amounts payable | 47/48 | €18,041 | €13,787 | -€4,253 | -23.6% |
| Accrued charges and deferred income | 492/3 | €1,872 | €25,133 | +€23,261 | +1242.7% |
| Remuneration, social security and pensions | 62 | €1,062 | €31 | -€1,030 | -97.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,554 | €2,636 | +€82 | +3.2% |
| Other operating charges | 640/8 | €1,825 | €1,589 | -€236 | -12.9% |
| Gross operating margin | 9900 | €145,188 | €140,317 | -€4,871 | -3.4% |
| Operating profit (loss) | 9901 | €139,747 | €136,060 | -€3,687 | -2.6% |
| Financial income | 75/76B | €798 | - | -€798 | |
| Recurring financial income | 75 | €798 | - | -€798 | |
| Financial charges | 65/66B | €12,281 | €18,688 | +€6,408 | +52.2% |
| Recurring financial charges | 65 | €12,281 | €18,688 | +€6,408 | +52.2% |
| Profit (loss) for the period before taxes | 9903 | €128,265 | €117,372 | -€10,893 | -8.5% |
| Income taxes | 67/77 | €35,382 | €39,331 | +€3,949 | +11.2% |
| Profit (loss) for the period | 9904 | €92,884 | €78,041 | -€14,843 | -16.0% |
| Profit (loss) for the period to be appropriated | 9905 | €92,884 | €78,041 | -€14,843 | -16.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.