DSA RENOV': 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.
DSA RENOV'
Largest movements
- Receivables within one year -€11,691
down €11,691 (-68.9%), from €16,966 to €5,275
of which Trade receivables: -€6,872
- Cash -€11,448
down €11,448 (-72.8%), from €15,720 to €4,272
mainly Net result for the year (-€27,965) and Debts after one year (-€3,709)
- Stocks and contracts -€5,454
down €5,454 (-80.8%), from €6,748 to €1,294
of which Contracts in progress: -€5,454
- Tangible fixed assets -€682
down €682 (-50.3%), from €1,356 to €674
of which Furniture and vehicles: -€636
- Deferred charges and accrued income -€548
no longer reported in 2024 (was €548)
- Profit (loss) carried forward -€27,965
down €27,965 (-223%), from -€12,562 to -€40,527
- Debts after one year -€3,709
no longer reported in 2024 (was €3,709)
- Other debts +€2,728
up €2,728 (+10.5%), from €26,055 to €28,783
- Tax, wage and social debts -€1,255
down €1,255 (-45.6%), from €2,755 to €1,500
of which Taxes: -€1,000
- Gross operating margin -€36,218
down €36,218, from €9,920 to -€26,298
- Staff costs -€8,507
down €8,507 (-93.3%), from €9,120 to €613
- Financial income +€1,300
new in 2024: €1,300
- Financial charges -€496
down €496 (-70.1%), from €708 to €212
- Taxes +€485
up €485, from -€310 to €175
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 | €41,338 | €11,515 | -€29,823 | -72.1% |
| Fixed assets | 21/28 | €1,356 | €674 | -€682 | -50.3% |
| Tangible fixed assets | 22/27 | €1,356 | €674 | -€682 | -50.3% |
| Plant, machinery and equipment | 23 | €182 | €136 | -€46 | -25.3% |
| Furniture and vehicles | 24 | €1,174 | €538 | -€636 | -54.2% |
| Current assets | 29/58 | €39,982 | €10,841 | -€29,141 | -72.9% |
| Stocks and contracts in progress | 3 | €6,748 | €1,294 | -€5,454 | -80.8% |
| Stocks | 30/36 | €1,294 | €1,294 | = | 0.0% |
| Contracts in progress | 37 | €5,454 | - | -€5,454 | |
| Amounts receivable within one year | 40/41 | €16,966 | €5,275 | -€11,691 | -68.9% |
| Trade receivables | 40 | €11,850 | €4,978 | -€6,872 | -58.0% |
| Other amounts receivable | 41 | €5,116 | €297 | -€4,819 | -94.2% |
| Cash at bank and in hand | 54/58 | €15,720 | €4,272 | -€11,448 | -72.8% |
| Deferred charges and accrued income | 490/1 | €548 | - | -€548 | |
| Total equity and liabilities | 10/49 | €41,338 | €11,515 | -€29,823 | -72.1% |
| Equity | 10/15 | €4,597 | -€23,368 | -€27,965 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €10,959 | €10,959 | = | 0.0% |
| Non-distributable reserves | 130/1 | €959 | €959 | = | 0.0% |
| Reserves not available under the articles | 1311 | €959 | €959 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,562 | -€40,527 | -€27,965 | -223% |
| Amounts payable | 17/49 | €36,741 | €34,883 | -€1,858 | -5.1% |
| Amounts payable after more than one year | 17 | €3,709 | - | -€3,709 | |
| Financial debts | 170/4 | €3,709 | - | -€3,709 | |
| Amounts payable within one year | 42/48 | €33,032 | €34,883 | +€1,851 | +5.6% |
| Trade debts | 44 | €4,222 | €4,600 | +€378 | +9.0% |
| Suppliers | 440/4 | €4,222 | €4,600 | +€378 | +9.0% |
| Taxes, remuneration and social security | 45 | €2,755 | €1,500 | -€1,255 | -45.6% |
| Taxes | 450/3 | €1,000 | - | -€1,000 | |
| Remuneration and social security | 454/9 | €1,755 | €1,500 | -€255 | -14.5% |
| Other amounts payable | 47/48 | €26,055 | €28,783 | +€2,728 | +10.5% |
| Remuneration, social security and pensions | 62 | €9,120 | €613 | -€8,507 | -93.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,006 | €682 | -€324 | -32.2% |
| Other operating charges | 640/8 | €999 | €717 | -€282 | -28.2% |
| Non-recurring operating charges | 66A | - | €568 | +€568 | |
| Gross operating margin | 9900 | €9,920 | -€26,298 | -€36,218 | |
| Operating profit (loss) | 9901 | -€1,205 | -€28,878 | -€27,673 | -2,297% |
| Financial income | 75/76B | - | €1,300 | +€1,300 | |
| Recurring financial income | 75 | - | €1,300 | +€1,300 | |
| Financial charges | 65/66B | €708 | €212 | -€496 | -70.1% |
| Recurring financial charges | 65 | €708 | €212 | -€496 | -70.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,913 | -€27,790 | -€25,877 | -1,353% |
| Income taxes | 67/77 | -€310 | €175 | +€485 | |
| Profit (loss) for the period | 9904 | -€1,603 | -€27,965 | -€26,362 | -1,645% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,603 | -€27,965 | -€26,362 | -1,645% |
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 27 October 2026 via checked.be.