DSL & Fils: 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.
DSL & Fils
Largest movements
- Receivables within one year +€573
up €573 (+97.2%), from €590 to €1,163
- Cash -€28
down €28 (-11.9%), from €232 to €204
mainly Net result for the year (-€2,085) and Receivables within one year (-€573)
- Trade debts +€431
up €431 (+552%), from €78 to €509
- Other debts +€189
new in 2024: €189
- Profit (loss) carried forward -€74
down €74 (-1.8%), from -€4,056 to -€4,131
- Gross operating margin +€1,983
up €1,983 (+49.3%), from -€4,024 to -€2,041
- Purchases and services -€1,983
down €1,983 (-49.3%), from €4,024 to €2,041
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 | €822 | €1,367 | +€546 | +66.4% |
| Current assets | 29/58 | €822 | €1,367 | +€546 | +66.4% |
| Amounts receivable within one year | 40/41 | €590 | €1,163 | +€573 | +97.2% |
| Other amounts receivable | 41 | €590 | €1,163 | +€573 | +97.2% |
| Cash at bank and in hand | 54/58 | €232 | €204 | -€28 | -11.9% |
| Total equity and liabilities | 10/49 | €822 | €1,367 | +€546 | +66.4% |
| Equity | 10/15 | €744 | €669 | -€74 | -10.0% |
| Contributions | 10/11 | €4,800 | €4,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,056 | -€4,131 | -€74 | -1.8% |
| Amounts payable | 17/49 | €78 | €698 | +€620 | +795% |
| Amounts payable within one year | 42/48 | €78 | €698 | +€620 | +795% |
| Trade debts | 44 | €78 | €509 | +€431 | +552% |
| Suppliers | 440/4 | €78 | €509 | +€431 | +552% |
| Other amounts payable | 47/48 | - | €189 | +€189 | |
| Goods, raw materials, services and sundry goods | 60/61 | €4,024 | €2,041 | -€1,983 | -49.3% |
| Gross operating margin | 9900 | -€4,024 | -€2,041 | +€1,983 | +49.3% |
| Operating profit (loss) | 9901 | -€4,024 | -€2,041 | +€1,983 | +49.3% |
| Financial charges | 65/66B | €33 | €44 | +€11 | +33.8% |
| Recurring financial charges | 65 | €33 | €44 | +€11 | +33.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,056 | -€2,085 | +€1,972 | +48.6% |
| Profit (loss) for the period | 9904 | -€4,056 | -€2,085 | +€1,972 | +48.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,056 | -€2,085 | +€1,972 | +48.6% |
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 25 October 2026 via checked.be.