Du&Da: 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.
Du&Da
Largest movements
- Tangible fixed assets +€81,265
up €81,265 (+271.6%), from €29,921 to €111,187
of which Furniture and vehicles: +€81,019
- Receivables within one year +€34,696
up €34,696 (+868.6%), from €3,994 to €38,690
of which Trade receivables: +€34,333
- Cash -€25,454
down €25,454 (-62.4%), from €40,764 to €15,310
mainly Investment in fixed assets (net) (-€108,224) and Receivables within one year (-€34,696)
- Financial fixed assets +€3,300
new in 2024: €3,300
- Deferred charges and accrued income +€2,642
up €2,642 (+3204.8%), from €82 to €2,725
- Debts after one year +€62,847
new in 2024: €62,847
- Trade debts +€16,124
up €16,124 (+909.1%), from €1,774 to €17,898
- Current portion of long-term debt +€15,840
new in 2024: €15,840
- Reserves +€9,708
up €9,708 (+31.9%), from €30,465 to €40,173
- Other debts -€5,043
down €5,043 (-18.9%), from €26,628 to €21,585
- Depreciation +€14,859
up €14,859 (+168.9%), from €8,799 to €23,658
- Gross operating margin -€8,057
down €8,057 (-16.7%), from €48,143 to €40,086
- Taxes -€4,924
down €4,924 (-58.7%), from €8,396 to €3,471
- Financial charges +€1,760
up €1,760 (+4890.2%), from €36 to €1,796
- Other operating charges +€1,254
up €1,254 (+636.3%), from €197 to €1,451
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 | €74,762 | €171,212 | +€96,449 | +129.0% |
| Fixed assets | 21/28 | €29,921 | €114,487 | +€84,565 | +282.6% |
| Tangible fixed assets | 22/27 | €29,921 | €111,187 | +€81,265 | +271.6% |
| Plant, machinery and equipment | 23 | €3,198 | €3,444 | +€246 | +7.7% |
| Furniture and vehicles | 24 | €26,723 | €107,743 | +€81,019 | +303.2% |
| Financial fixed assets | 28 | - | €3,300 | +€3,300 | |
| Current assets | 29/58 | €44,841 | €56,725 | +€11,884 | +26.5% |
| Amounts receivable within one year | 40/41 | €3,994 | €38,690 | +€34,696 | +868.6% |
| Trade receivables | 40 | €3,994 | €38,327 | +€34,333 | +859.5% |
| Other amounts receivable | 41 | - | €363 | +€363 | |
| Cash at bank and in hand | 54/58 | €40,764 | €15,310 | -€25,454 | -62.4% |
| Deferred charges and accrued income | 490/1 | €82 | €2,725 | +€2,642 | +3204.8% |
| Total equity and liabilities | 10/49 | €74,762 | €171,212 | +€96,449 | +129.0% |
| Equity | 10/15 | €34,465 | €44,173 | +€9,708 | +28.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €30,465 | €40,173 | +€9,708 | +31.9% |
| Distributable reserves | 133 | €30,465 | €40,173 | +€9,708 | +31.9% |
| Amounts payable | 17/49 | €40,297 | €127,038 | +€86,741 | +215.3% |
| Amounts payable after more than one year | 17 | - | €62,847 | +€62,847 | |
| Financial debts | 170/4 | - | €62,847 | +€62,847 | |
| Amounts payable within one year | 42/48 | €40,297 | €64,191 | +€23,894 | +59.3% |
| Current portion of amounts payable after more than one year | 42 | - | €15,840 | +€15,840 | |
| Trade debts | 44 | €1,774 | €17,898 | +€16,124 | +909.1% |
| Suppliers | 440/4 | €1,774 | €17,898 | +€16,124 | +909.1% |
| Taxes, remuneration and social security | 45 | €11,896 | €8,867 | -€3,029 | -25.5% |
| Taxes | 450/3 | €9,896 | €8,867 | -€1,029 | -10.4% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €26,628 | €21,585 | -€5,043 | -18.9% |
| Remuneration, social security and pensions | 62 | €250 | - | -€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,799 | €23,658 | +€14,859 | +168.9% |
| Other operating charges | 640/8 | €197 | €1,451 | +€1,254 | +636.3% |
| Gross operating margin | 9900 | €48,143 | €40,086 | -€8,057 | -16.7% |
| Operating profit (loss) | 9901 | €38,897 | €14,976 | -€23,920 | -61.5% |
| Financial charges | 65/66B | €36 | €1,796 | +€1,760 | +4890.2% |
| Recurring financial charges | 65 | €36 | €1,796 | +€1,760 | +4890.2% |
| Profit (loss) for the period before taxes | 9903 | €38,861 | €13,180 | -€25,681 | -66.1% |
| Income taxes | 67/77 | €8,396 | €3,471 | -€4,924 | -58.7% |
| Profit (loss) for the period | 9904 | €30,465 | €9,708 | -€20,757 | -68.1% |
| Profit (loss) for the period to be appropriated | 9905 | €30,465 | €9,708 | -€20,757 | -68.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.