DSN: what changed
Two fiscal 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.
DSN
Largest movements
- Receivables within one year +€2,584
up €2,584 (+35.8%), from €7,211 to €9,795
of which Trade receivables: +€4,337
- Cash -€2,234
down €2,234 (-3.0%), from €74,458 to €72,223
mainly Tax, wage and social debts (-€4,432) and Receivables within one year (-€2,584)
- Deferred charges and accrued income +€1,489
new in 2024: €1,489
- Tax, wage and social debts -€4,432
down €4,432 (-84.2%), from €5,263 to €831
- Reserves +€3,400
up €3,400 (+12.8%), from €26,632 to €30,032
of which Distributable reserves: +€3,400
- Trade debts +€1,370
up €1,370 (+126.9%), from €1,080 to €2,449
- Other debts +€1,342
up €1,342 (+4.0%), from €33,194 to €34,536
- Gross operating margin -€5,040
down €5,040 (-42.9%), from €11,750 to €6,710
- Taxes -€622
down €622 (-23.6%), from €2,628 to €2,007
- Other operating charges +€141
up €141 (+10.7%), from €1,319 to €1,460
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 | €82,219 | €84,057 | +€1,839 | +2.2% |
| Fixed assets | 21/28 | €550 | €550 | = | 0.0% |
| Financial fixed assets | 28 | €550 | €550 | = | 0.0% |
| Current assets | 29/58 | €81,669 | €83,507 | +€1,839 | +2.3% |
| Amounts receivable within one year | 40/41 | €7,211 | €9,795 | +€2,584 | +35.8% |
| Trade receivables | 40 | €5,350 | €9,687 | +€4,337 | +81.1% |
| Other amounts receivable | 41 | €1,861 | €108 | -€1,754 | -94.2% |
| Cash at bank and in hand | 54/58 | €74,458 | €72,223 | -€2,234 | -3.0% |
| Deferred charges and accrued income | 490/1 | - | €1,489 | +€1,489 | |
| Total equity and liabilities | 10/49 | €82,219 | €84,057 | +€1,839 | +2.2% |
| Equity | 10/15 | €42,682 | €46,240 | +€3,558 | +8.3% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €26,632 | €30,032 | +€3,400 | +12.8% |
| Non-distributable reserves | 130/1 | €10,732 | €10,732 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,732 | €10,732 | = | 0.0% |
| Distributable reserves | 133 | €15,900 | €19,300 | +€3,400 | +21.4% |
| Profit (loss) carried forward | 14 | -€2,950 | -€2,792 | +€158 | +5.4% |
| Amounts payable | 17/49 | €39,537 | €37,817 | -€1,720 | -4.4% |
| Amounts payable within one year | 42/48 | €39,537 | €37,817 | -€1,720 | -4.4% |
| Trade debts | 44 | €1,080 | €2,449 | +€1,370 | +126.9% |
| Suppliers | 440/4 | €1,080 | €2,449 | +€1,370 | +126.9% |
| Taxes, remuneration and social security | 45 | €5,263 | €831 | -€4,432 | -84.2% |
| Taxes | 450/3 | €5,263 | €831 | -€4,432 | -84.2% |
| Other amounts payable | 47/48 | €33,194 | €34,536 | +€1,342 | +4.0% |
| Other operating charges | 640/8 | €1,319 | €1,460 | +€141 | +10.7% |
| Gross operating margin | 9900 | €11,750 | €6,710 | -€5,040 | -42.9% |
| Operating profit (loss) | 9901 | €10,431 | €5,250 | -€5,181 | -49.7% |
| Financial income | 75/76B | €327 | €383 | +€56 | +17.1% |
| Recurring financial income | 75 | €327 | €383 | +€56 | +17.1% |
| Financial charges | 65/66B | €55 | €67 | +€12 | +22.3% |
| Recurring financial charges | 65 | €55 | €67 | +€12 | +22.3% |
| Profit (loss) for the period before taxes | 9903 | €10,703 | €5,565 | -€5,138 | -48.0% |
| Income taxes | 67/77 | €2,628 | €2,007 | -€622 | -23.6% |
| Profit (loss) for the period | 9904 | €8,075 | €3,558 | -€4,516 | -55.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,075 | €3,558 | -€4,516 | -55.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.