DSJ NIVELLES: 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.
DSJ NIVELLES
Largest movements
- Cash -€392,053
down €392,053 (-83.7%), from €468,368 to €76,315
mainly Receivables within one year (-€142,079) and Trade debts (-€119,685)
- Receivables within one year +€142,079
up €142,079 (+16.0%), from €887,797 to €1.0m
- Tangible fixed assets -€74,074
down €74,074 (-5.3%), from €1.4m to €1.3m
- Deferred charges and accrued income +€39,216
up €39,216 (+16.5%), from €236,983 to €276,199
- Trade debts -€119,685
down €119,685 (-37.9%), from €315,945 to €196,259
- Debts after one year -€91,172
down €91,172 (-39.3%), from €231,762 to €140,590
- Other debts -€56,531
down €56,531 (-19.7%), from €286,704 to €230,173
- Reserves -€52,527
down €52,527 (-5.0%), from €1.0m to €989,233
of which Tax-exempt reserves: -€52,527
- Profit (loss) carried forward +€51,055
up €51,055 (+6.1%), from €839,114 to €890,169
- Gross operating margin +€39,397
up €39,397 (+52.6%), from €74,849 to €114,246
- Taxes +€9,661
up €9,661 (+102%), from €9,463 to €19,124
- Financial income -€7,955
down €7,955 (-66.5%), from €11,970 to €4,015
- Financial charges -€1,414
down €1,414 (-11.9%), from €11,911 to €10,497
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 | €3,252,504 | €2,967,673 | -€284,832 | -8.8% |
| Fixed assets | 21/28 | €1,659,357 | €1,585,283 | -€74,074 | -4.5% |
| Tangible fixed assets | 22/27 | €1,407,407 | €1,333,333 | -€74,074 | -5.3% |
| Land and buildings | 22 | €1,407,407 | €1,333,333 | -€74,074 | -5.3% |
| Financial fixed assets | 28 | €251,949 | €251,949 | = | 0.0% |
| Current assets | 29/58 | €1,593,148 | €1,382,390 | -€210,758 | -13.2% |
| Amounts receivable within one year | 40/41 | €887,797 | €1,029,876 | +€142,079 | +16.0% |
| Other amounts receivable | 41 | €887,797 | €1,029,876 | +€142,079 | +16.0% |
| Cash at bank and in hand | 54/58 | €468,368 | €76,315 | -€392,053 | -83.7% |
| Deferred charges and accrued income | 490/1 | €236,983 | €276,199 | +€39,216 | +16.5% |
| Total equity and liabilities | 10/49 | €3,252,504 | €2,967,673 | -€284,832 | -8.8% |
| Equity | 10/15 | €1,977,050 | €1,975,577 | -€1,472 | -0.1% |
| Contributions | 10/11 | €96,175 | €96,175 | = | 0.0% |
| Capital | 10 | €96,175 | €96,175 | = | 0.0% |
| Issued capital | 100 | €96,175 | €96,175 | = | 0.0% |
| Reserves | 13 | €1,041,761 | €989,233 | -€52,527 | -5.0% |
| Non-distributable reserves | 130/1 | €12,261 | €12,261 | = | 0.0% |
| Legal reserve | 130 | €9,618 | €9,618 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,644 | €2,644 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,029,499 | €976,972 | -€52,527 | -5.1% |
| Profit (loss) carried forward | 14 | €839,114 | €890,169 | +€51,055 | +6.1% |
| Provisions and deferred taxes | 16 | €301,191 | €283,682 | -€17,509 | -5.8% |
| Deferred taxes | 168 | €301,191 | €283,682 | -€17,509 | -5.8% |
| Amounts payable | 17/49 | €974,263 | €708,413 | -€265,850 | -27.3% |
| Amounts payable after more than one year | 17 | €231,762 | €140,590 | -€91,172 | -39.3% |
| Financial debts | 170/4 | €231,762 | €140,590 | -€91,172 | -39.3% |
| Amounts payable within one year | 42/48 | €726,453 | €567,823 | -€158,629 | -21.8% |
| Current portion of amounts payable after more than one year | 42 | €89,181 | €91,172 | +€1,991 | +2.2% |
| Trade debts | 44 | €315,945 | €196,259 | -€119,685 | -37.9% |
| Suppliers | 440/4 | €315,945 | €196,259 | -€119,685 | -37.9% |
| Taxes, remuneration and social security | 45 | €34,623 | €50,219 | +€15,596 | +45.0% |
| Taxes | 450/3 | €31,391 | €49,310 | +€17,919 | +57.1% |
| Remuneration and social security | 454/9 | €3,231 | €909 | -€2,323 | -71.9% |
| Other amounts payable | 47/48 | €286,704 | €230,173 | -€56,531 | -19.7% |
| Accrued charges and deferred income | 492/3 | €16,048 | €0 | -€16,048 | -100% |
| Remuneration, social security and pensions | 62 | €17,769 | €16,845 | -€924 | -5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €74,074 | €74,074 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €16,735 | €16,703 | -€32 | -0.2% |
| Gross operating margin | 9900 | €74,849 | €114,246 | +€39,397 | +52.6% |
| Operating profit (loss) | 9901 | -€33,729 | €6,624 | +€40,353 | |
| Financial income | 75/76B | €11,970 | €4,015 | -€7,955 | -66.5% |
| Recurring financial income | 75 | €11,970 | €4,015 | -€7,955 | -66.5% |
| Financial charges | 65/66B | €11,911 | €10,497 | -€1,414 | -11.9% |
| Recurring financial charges | 65 | €11,911 | €10,497 | -€1,414 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | -€33,670 | €142 | +€33,812 | |
| Transfer from deferred taxes | 780 | €17,509 | €17,509 | = | 0.0% |
| Income taxes | 67/77 | €9,463 | €19,124 | +€9,661 | +102% |
| Profit (loss) for the period | 9904 | -€25,624 | -€1,472 | +€24,152 | +94.3% |
| Transfer from tax-exempt reserves | 789 | €52,527 | €52,527 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €26,903 | €51,055 | +€24,152 | +89.8% |
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 13 October 2026 via checked.be.