DW Audit en Consult: 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.
DW Audit en Consult
Largest movements
- Receivables after one year -€385,000
no longer reported in 2024 (was €385,000)
- Other debts -€435,860
down €435,860 (-86.7%), from €502,458 to €66,599
- Reserves +€29,080
up €29,080 (+21.6%), from €134,550 to €163,629
of which Distributable reserves: +€29,080
- Financial income -€11,359
down €11,359 (-86.5%), from €13,128 to €1,769
- Financial charges -€8,417
down €8,417 (-18.2%), from €46,199 to €37,782
- Depreciation -€2,053
no longer reported in 2024 (was €2,053)
- Gross operating margin -€1,920
down €1,920 (-1.8%), from €106,153 to €104,233
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 | €1,734,725 | €1,340,061 | -€394,664 | -22.8% |
| Fixed assets | 21/28 | €1,249,000 | €1,249,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,249,000 | €1,249,000 | = | 0.0% |
| Current assets | 29/58 | €485,725 | €91,061 | -€394,664 | -81.3% |
| Amounts receivable after more than one year | 29 | €385,000 | - | -€385,000 | |
| Other amounts receivable | 291 | €385,000 | - | -€385,000 | |
| Amounts receivable within one year | 40/41 | €76,873 | €74,533 | -€2,340 | -3.0% |
| Trade receivables | 40 | €17,183 | €16,154 | -€1,028 | -6.0% |
| Other amounts receivable | 41 | €59,690 | €58,378 | -€1,311 | -2.2% |
| Cash at bank and in hand | 54/58 | €12,303 | €16,528 | +€4,226 | +34.3% |
| Deferred charges and accrued income | 490/1 | €11,550 | - | -€11,550 | |
| Total equity and liabilities | 10/49 | €1,734,725 | €1,340,061 | -€394,664 | -22.8% |
| Equity | 10/15 | €146,950 | €176,029 | +€29,080 | +19.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €134,550 | €163,629 | +€29,080 | +21.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €132,690 | €161,769 | +€29,080 | +21.9% |
| Amounts payable | 17/49 | €1,587,776 | €1,164,032 | -€423,744 | -26.7% |
| Amounts payable after more than one year | 17 | €1,000,000 | €1,000,000 | = | 0.0% |
| Financial debts | 170/4 | €1,000,000 | €1,000,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €551,446 | €127,702 | -€423,744 | -76.8% |
| Trade debts | 44 | €2,628 | €1,432 | -€1,196 | -45.5% |
| Suppliers | 440/4 | €2,628 | €1,432 | -€1,196 | -45.5% |
| Taxes, remuneration and social security | 45 | €46,360 | €59,672 | +€13,312 | +28.7% |
| Taxes | 450/3 | €46,360 | €59,672 | +€13,312 | +28.7% |
| Other amounts payable | 47/48 | €502,458 | €66,599 | -€435,860 | -86.7% |
| Accrued charges and deferred income | 492/3 | €36,330 | €36,330 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,053 | - | -€2,053 | |
| Other operating charges | 640/8 | €2,315 | €1,262 | -€1,054 | -45.5% |
| Gross operating margin | 9900 | €106,153 | €104,233 | -€1,920 | -1.8% |
| Operating profit (loss) | 9901 | €101,784 | €102,971 | +€1,187 | +1.2% |
| Financial income | 75/76B | €13,128 | €1,769 | -€11,359 | -86.5% |
| Recurring financial income | 75 | €13,128 | €1,769 | -€11,359 | -86.5% |
| Financial charges | 65/66B | €46,199 | €37,782 | -€8,417 | -18.2% |
| Recurring financial charges | 65 | €46,199 | €37,782 | -€8,417 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | €68,714 | €66,959 | -€1,755 | -2.6% |
| Income taxes | 67/77 | €12,731 | €12,879 | +€147 | +1.2% |
| Profit (loss) for the period | 9904 | €55,982 | €54,080 | -€1,902 | -3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €55,982 | €54,080 | -€1,902 | -3.4% |
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 28 October 2026 via checked.be.