DV POOL: 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.
DV POOL
Largest movements
- Receivables within one year -€187,069
down €187,069 (-75.3%), from €248,398 to €61,328
of which Trade receivables: -€158,457
- Tangible fixed assets -€10,933
down €10,933 (-44.4%), from €24,639 to €13,707
of which Furniture and vehicles: -€10,488
- Cash -€6,742
down €6,742 (-79.3%), from €8,499 to €1,757
mainly Trade debts (-€149,892) and Net result for the year (-€70,637)
- Deferred charges and accrued income -€4,485
down €4,485 (-51.6%), from €8,696 to €4,211
- Trade debts -€149,892
down €149,892 (-79.2%), from €189,248 to €39,356
- Profit (loss) carried forward -€70,637
down €70,637, from €11,842 to -€58,796
- Debts after one year +€37,813
up €37,813 (+222.3%), from €17,012 to €54,825
- Advances received -€21,760
down €21,760 (-89.8%), from €24,239 to €2,478
- Other debts -€6,000
down €6,000 (-20.7%), from €28,993 to €22,993
- Gross operating margin -€77,695
down €77,695 (-97.4%), from €79,805 to €2,111
- Staff costs -€8,521
down €8,521 (-13.4%), from €63,384 to €54,863
- Financial charges +€2,512
up €2,512 (+63.4%), from €3,960 to €6,472
- Financial income -€1,741
down €1,741 (-67.4%), from €2,584 to €843
- Depreciation +€1,018
up €1,018 (+10.3%), from €9,914 to €10,933
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 | €306,638 | €97,409 | -€209,228 | -68.2% |
| Fixed assets | 21/28 | €27,057 | €16,124 | -€10,933 | -40.4% |
| Tangible fixed assets | 22/27 | €24,639 | €13,707 | -€10,933 | -44.4% |
| Plant, machinery and equipment | 23 | €679 | €234 | -€445 | -65.5% |
| Furniture and vehicles | 24 | €23,961 | €13,473 | -€10,488 | -43.8% |
| Financial fixed assets | 28 | €2,418 | €2,418 | = | 0.0% |
| Current assets | 29/58 | €279,581 | €81,285 | -€198,296 | -70.9% |
| Stocks and contracts in progress | 3 | €13,988 | €13,988 | = | 0.0% |
| Stocks | 30/36 | €13,988 | €13,988 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €248,398 | €61,328 | -€187,069 | -75.3% |
| Trade receivables | 40 | €207,057 | €48,600 | -€158,457 | -76.5% |
| Other amounts receivable | 41 | €41,341 | €12,728 | -€28,613 | -69.2% |
| Cash at bank and in hand | 54/58 | €8,499 | €1,757 | -€6,742 | -79.3% |
| Deferred charges and accrued income | 490/1 | €8,696 | €4,211 | -€4,485 | -51.6% |
| Total equity and liabilities | 10/49 | €306,638 | €97,409 | -€209,228 | -68.2% |
| Equity | 10/15 | €15,742 | -€54,895 | -€70,637 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €2,900 | €2,900 | = | 0.0% |
| Distributable reserves | 133 | €2,900 | €2,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,842 | -€58,796 | -€70,637 | |
| Amounts payable | 17/49 | €290,895 | €152,305 | -€138,591 | -47.6% |
| Amounts payable after more than one year | 17 | €17,012 | €54,825 | +€37,813 | +222.3% |
| Financial debts | 170/4 | €17,012 | €54,825 | +€37,813 | +222.3% |
| Amounts payable within one year | 42/48 | €273,884 | €97,480 | -€176,404 | -64.4% |
| Current portion of amounts payable after more than one year | 42 | €6,511 | €10,481 | +€3,970 | +61.0% |
| Trade debts | 44 | €189,248 | €39,356 | -€149,892 | -79.2% |
| Suppliers | 440/4 | €189,248 | €39,356 | -€149,892 | -79.2% |
| Advances received on contracts in progress | 46 | €24,239 | €2,478 | -€21,760 | -89.8% |
| Taxes, remuneration and social security | 45 | €24,893 | €22,171 | -€2,722 | -10.9% |
| Taxes | 450/3 | €17,991 | €19,126 | +€1,135 | +6.3% |
| Remuneration and social security | 454/9 | €6,902 | €3,045 | -€3,857 | -55.9% |
| Other amounts payable | 47/48 | €28,993 | €22,993 | -€6,000 | -20.7% |
| Remuneration, social security and pensions | 62 | €63,384 | €54,863 | -€8,521 | -13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,914 | €10,933 | +€1,018 | +10.3% |
| Other operating charges | 640/8 | €1,317 | €1,323 | +€6 | +0.5% |
| Gross operating margin | 9900 | €79,805 | €2,111 | -€77,695 | -97.4% |
| Operating profit (loss) | 9901 | €5,190 | -€65,008 | -€70,199 | |
| Financial income | 75/76B | €2,584 | €843 | -€1,741 | -67.4% |
| Recurring financial income | 75 | €2,584 | €843 | -€1,741 | -67.4% |
| Financial charges | 65/66B | €3,960 | €6,472 | +€2,512 | +63.4% |
| Recurring financial charges | 65 | €3,960 | €6,472 | +€2,512 | +63.4% |
| Profit (loss) for the period before taxes | 9903 | €3,814 | -€70,637 | -€74,451 | |
| Income taxes | 67/77 | €901 | - | -€901 | |
| Profit (loss) for the period | 9904 | €2,913 | -€70,637 | -€73,550 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,913 | -€70,637 | -€73,550 |
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.