DSS: 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.
DSS
Largest movements
- Tangible fixed assets -€8,185
no longer reported in 2024 (was €8,185)
of which Furniture and vehicles: -€6,846
- Receivables within one year -€6,038
down €6,038 (-96.1%), from €6,282 to €245
of which Trade receivables: -€5,826
- Cash +€1,144
up €1,144 (+99.6%), from €1,149 to €2,293
mainly Investment in fixed assets (net) (+€6,846) and Receivables within one year (+€6,038)
- Other debts -€9,057
down €9,057 (-14.6%), from €62,002 to €52,945
- Advances received -€7,050
no longer reported in 2024 (was €7,050)
- Tax, wage and social debts +€4,670
up €4,670 (+16.0%), from €29,250 to €33,920
of which Taxes: +€6,767
- Trade debts -€3,254
down €3,254 (-29.3%), from €11,110 to €7,856
- Profit (loss) carried forward +€1,613
up €1,613 (+1.8%), from -€90,037 to -€88,425
- Staff costs -€22,161
down €22,161 (-74.8%), from €29,616 to €7,455
- Purchases and services -€15,786
down €15,786 (-40.8%), from €38,661 to €22,875
- Gross operating margin +€12,738
up €12,738, from -€1,394 to €11,344
- Turnover -€3,048
down €3,048 (-8.2%), from €37,267 to €34,219
- Depreciation -€1,389
down €1,389 (-50.9%), from €2,728 to €1,339
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 | €25,575 | €12,497 | -€13,078 | -51.1% |
| Fixed assets | 21/28 | €13,143 | €4,959 | -€8,185 | -62.3% |
| Intangible fixed assets | 21 | €4,959 | €4,959 | = | 0.0% |
| Tangible fixed assets | 22/27 | €8,185 | - | -€8,185 | |
| Plant, machinery and equipment | 23 | €1,339 | - | -€1,339 | |
| Furniture and vehicles | 24 | €6,846 | - | -€6,846 | |
| Current assets | 29/58 | €12,431 | €7,538 | -€4,893 | -39.4% |
| Amounts receivable within one year | 40/41 | €6,282 | €245 | -€6,038 | -96.1% |
| Trade receivables | 40 | €5,826 | - | -€5,826 | |
| Other amounts receivable | 41 | €456 | €245 | -€211 | -46.3% |
| Current investments | 50/53 | €5,000 | €5,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,149 | €2,293 | +€1,144 | +99.6% |
| Total equity and liabilities | 10/49 | €25,575 | €12,497 | -€13,078 | -51.1% |
| Equity | 10/15 | -€83,837 | -€82,225 | +€1,613 | +1.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€90,037 | -€88,425 | +€1,613 | +1.8% |
| Amounts payable | 17/49 | €109,412 | €94,721 | -€14,691 | -13.4% |
| Amounts payable within one year | 42/48 | €109,412 | €94,721 | -€14,691 | -13.4% |
| Trade debts | 44 | €11,110 | €7,856 | -€3,254 | -29.3% |
| Suppliers | 440/4 | €11,110 | €7,856 | -€3,254 | -29.3% |
| Advances received on contracts in progress | 46 | €7,050 | - | -€7,050 | |
| Taxes, remuneration and social security | 45 | €29,250 | €33,920 | +€4,670 | +16.0% |
| Taxes | 450/3 | €1,215 | €7,982 | +€6,767 | +557.0% |
| Remuneration and social security | 454/9 | €28,035 | €25,938 | -€2,096 | -7.5% |
| Other amounts payable | 47/48 | €62,002 | €52,945 | -€9,057 | -14.6% |
| Turnover | 70 | €37,267 | €34,219 | -€3,048 | -8.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €38,661 | €22,875 | -€15,786 | -40.8% |
| Remuneration, social security and pensions | 62 | €29,616 | €7,455 | -€22,161 | -74.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,728 | €1,339 | -€1,389 | -50.9% |
| Other operating charges | 640/8 | €109 | €164 | +€55 | +50.5% |
| Gross operating margin | 9900 | -€1,394 | €11,344 | +€12,738 | |
| Operating profit (loss) | 9901 | -€33,847 | €2,386 | +€36,233 | |
| Financial charges | 65/66B | €157 | €209 | +€52 | +33.0% |
| Recurring financial charges | 65 | €157 | €209 | +€52 | +33.0% |
| Profit (loss) for the period before taxes | 9903 | -€34,004 | €2,177 | +€36,182 | |
| Income taxes | 67/77 | - | €565 | +€565 | |
| Profit (loss) for the period | 9904 | -€34,004 | €1,613 | +€35,617 | |
| Profit (loss) for the period to be appropriated | 9905 | -€34,004 | €1,613 | +€35,617 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.