DS-Line: 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.
DS-Line
Largest movements
- Receivables within one year +€28,044
up €28,044 (+89.2%), from €31,428 to €59,472
of which Other amounts receivable: +€20,681
- Tangible fixed assets -€16,608
down €16,608 (-20.4%), from €81,264 to €64,656
of which Leasing and similar rights: -€21,800
- Cash +€5,600
up €5,600 (+79.5%), from €7,042 to €12,642
mainly Net result for the year (+€31,588) and Depreciation (+€26,577)
- Deferred charges and accrued income -€4,139
no longer reported in 2024 (was €4,139)
- Reserves +€31,588
up €31,588 (+250.3%), from €12,619 to €44,207
- Debts after one year -€20,460
down €20,460 (-44.7%), from €45,806 to €25,346
- Trade debts +€7,598
up €7,598 (+37.5%), from €20,251 to €27,849
of which Suppliers: +€11,444
- Current portion of long-term debt -€6,502
down €6,502 (-27.1%), from €23,961 to €17,459
- Gross operating margin +€17,152
up €17,152 (+22.5%), from €76,293 to €93,445
- Other operating charges +€4,508
up €4,508 (+22.7%), from €19,863 to €24,370
- Financial charges -€2,777
down €2,777 (-52.6%), from €5,275 to €2,499
- Taxes +€2,347
up €2,347 (+32.5%), from €7,213 to €9,560
- Depreciation +€1,188
up €1,188 (+4.7%), from €25,390 to €26,577
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 | €123,873 | €136,770 | +€12,897 | +10.4% |
| Fixed assets | 21/28 | €81,264 | €64,656 | -€16,608 | -20.4% |
| Tangible fixed assets | 22/27 | €81,264 | €64,656 | -€16,608 | -20.4% |
| Plant, machinery and equipment | 23 | €2,441 | €1,846 | -€595 | -24.4% |
| Furniture and vehicles | 24 | €8,466 | €11,055 | +€2,589 | +30.6% |
| Leasing and similar rights | 25 | €70,357 | €48,557 | -€21,800 | -31.0% |
| Assets under construction and advance payments | 27 | - | €3,198 | +€3,198 | |
| Current assets | 29/58 | €42,609 | €72,114 | +€29,505 | +69.2% |
| Amounts receivable within one year | 40/41 | €31,428 | €59,472 | +€28,044 | +89.2% |
| Trade receivables | 40 | €20,552 | €27,915 | +€7,363 | +35.8% |
| Other amounts receivable | 41 | €10,875 | €31,556 | +€20,681 | +190.2% |
| Cash at bank and in hand | 54/58 | €7,042 | €12,642 | +€5,600 | +79.5% |
| Deferred charges and accrued income | 490/1 | €4,139 | - | -€4,139 | |
| Total equity and liabilities | 10/49 | €123,873 | €136,770 | +€12,897 | +10.4% |
| Equity | 10/15 | €19,619 | €51,207 | +€31,588 | +161.0% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €12,619 | €44,207 | +€31,588 | +250.3% |
| Distributable reserves | 133 | €12,619 | €44,207 | +€31,588 | +250.3% |
| Amounts payable | 17/49 | €104,254 | €85,563 | -€18,691 | -17.9% |
| Amounts payable after more than one year | 17 | €45,806 | €25,346 | -€20,460 | -44.7% |
| Financial debts | 170/4 | €45,806 | €25,346 | -€20,460 | -44.7% |
| Amounts payable within one year | 42/48 | €58,232 | €60,053 | +€1,821 | +3.1% |
| Current portion of amounts payable after more than one year | 42 | €23,961 | €17,459 | -€6,502 | -27.1% |
| Trade debts | 44 | €20,251 | €27,849 | +€7,598 | +37.5% |
| Suppliers | 440/4 | €16,404 | €27,849 | +€11,444 | +69.8% |
| Bills of exchange payable | 441 | €3,847 | - | -€3,847 | |
| Taxes, remuneration and social security | 45 | €14,020 | €14,745 | +€725 | +5.2% |
| Taxes | 450/3 | €14,020 | €14,745 | +€725 | +5.2% |
| Accrued charges and deferred income | 492/3 | €216 | €164 | -€52 | -23.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,390 | €26,577 | +€1,188 | +4.7% |
| Other operating charges | 640/8 | €19,863 | €24,370 | +€4,508 | +22.7% |
| Gross operating margin | 9900 | €76,293 | €93,445 | +€17,152 | +22.5% |
| Operating profit (loss) | 9901 | €31,041 | €42,497 | +€11,456 | +36.9% |
| Financial income | 75/76B | €523 | €1,149 | +€626 | +119.7% |
| Recurring financial income | 75 | €523 | €1,149 | +€626 | +119.7% |
| Financial charges | 65/66B | €5,275 | €2,499 | -€2,777 | -52.6% |
| Recurring financial charges | 65 | €5,275 | €2,499 | -€2,777 | -52.6% |
| Profit (loss) for the period before taxes | 9903 | €26,288 | €41,148 | +€14,859 | +56.5% |
| Income taxes | 67/77 | €7,213 | €9,560 | +€2,347 | +32.5% |
| Profit (loss) for the period | 9904 | €19,076 | €31,588 | +€12,512 | +65.6% |
| Profit (loss) for the period to be appropriated | 9905 | €19,076 | €31,588 | +€12,512 | +65.6% |
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 11 October 2026 via checked.be.