e-DR: 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.
e-DR
Largest movements
- Receivables within one year +€4,599
up €4,599 (+28.7%), from €16,049 to €20,648
of which Trade receivables: +€4,250
- Other debts +€6,200
up €6,200 (+44.4%), from €13,961 to €20,161
- Trade debts -€988
down €988 (-43.6%), from €2,266 to €1,278
- Tax, wage and social debts -€974
no longer reported in 2024 (was €974)
- Gross operating margin +€787
up €787 (+101.4%), from €776 to €1,563
- Other operating charges +€694
up €694 (+154.9%), from €448 to €1,142
- Financial charges +€195
up €195 (+132.3%), from €147 to €342
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 | €27,845 | €32,161 | +€4,316 | +15.5% |
| Fixed assets | 21/28 | €3,496 | €3,496 | = | 0.0% |
| Tangible fixed assets | 22/27 | - | €0 | = | |
| Furniture and vehicles | 24 | - | €0 | = | |
| Financial fixed assets | 28 | €3,496 | €3,496 | = | 0.0% |
| Current assets | 29/58 | €24,349 | €28,665 | +€4,316 | +17.7% |
| Amounts receivable within one year | 40/41 | €16,049 | €20,648 | +€4,599 | +28.7% |
| Trade receivables | 40 | €16,000 | €20,250 | +€4,250 | +26.6% |
| Other amounts receivable | 41 | €49 | €398 | +€349 | +707.2% |
| Cash at bank and in hand | 54/58 | €8,010 | €7,728 | -€282 | -3.5% |
| Deferred charges and accrued income | 490/1 | €290 | €290 | = | 0.0% |
| Total equity and liabilities | 10/49 | €27,845 | €32,161 | +€4,316 | +15.5% |
| Equity | 10/15 | €10,644 | €10,722 | +€79 | +0.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €4,444 | €4,522 | +€79 | +1.8% |
| Distributable reserves | 133 | €4,444 | €4,522 | +€79 | +1.8% |
| Amounts payable | 17/49 | €17,201 | €21,439 | +€4,238 | +24.6% |
| Amounts payable within one year | 42/48 | €17,201 | €21,439 | +€4,238 | +24.6% |
| Trade debts | 44 | €2,266 | €1,278 | -€988 | -43.6% |
| Suppliers | 440/4 | €2,266 | €1,278 | -€988 | -43.6% |
| Taxes, remuneration and social security | 45 | €974 | - | -€974 | |
| Taxes | 450/3 | €974 | - | -€974 | |
| Other amounts payable | 47/48 | €13,961 | €20,161 | +€6,200 | +44.4% |
| Other operating charges | 640/8 | €448 | €1,142 | +€694 | +154.9% |
| Gross operating margin | 9900 | €776 | €1,563 | +€787 | +101.4% |
| Operating profit (loss) | 9901 | €328 | €420 | +€92 | +28.2% |
| Financial charges | 65/66B | €147 | €342 | +€195 | +132.3% |
| Recurring financial charges | 65 | €147 | €342 | +€195 | +132.3% |
| Profit (loss) for the period before taxes | 9903 | €181 | €79 | -€102 | -56.5% |
| Profit (loss) for the period | 9904 | €181 | €79 | -€102 | -56.5% |
| Profit (loss) for the period to be appropriated | 9905 | €181 | €79 | -€102 | -56.5% |
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 4 October 2026 via checked.be.