F. DASKAL: 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.
F. DASKAL
Largest movements
- Cash -€118,162
down €118,162 (-87.6%), from €134,826 to €16,664
mainly Trade debts (-€153,390) and Stocks and contracts (-€6,278)
- Trade debts -€153,390
down €153,390 (-33.1%), from €463,907 to €310,517
- Reserves +€49,680
up €49,680 (+8.1%), from €610,288 to €659,968
- Gross operating margin +€59,814
up €59,814, from -€11,160 to €48,654
- Financial charges -€42,681
down €42,681 (-85.7%), from €49,801 to €7,120
- Write-downs +€29,754
new in 2024: €29,754
- Financial income -€10,067
down €10,067 (-17.5%), from €57,577 to €47,510
- Other operating charges +€3,194
up €3,194 (+237.0%), from €1,348 to €4,542
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 | €1,353,641 | €1,242,456 | -€111,185 | -8.2% |
| Fixed assets | 21/28 | €1,115 | €1,015 | -€100 | -9.0% |
| Tangible fixed assets | 22/27 | €740 | €640 | -€100 | -13.5% |
| Plant, machinery and equipment | 23 | €740 | €640 | -€100 | -13.5% |
| Financial fixed assets | 28 | €375 | €375 | = | 0.0% |
| Current assets | 29/58 | €1,352,525 | €1,241,441 | -€111,085 | -8.2% |
| Stocks and contracts in progress | 3 | €1,057,112 | €1,063,390 | +€6,278 | +0.6% |
| Stocks | 30/36 | €1,057,112 | €1,063,390 | +€6,278 | +0.6% |
| Amounts receivable within one year | 40/41 | €160,587 | €161,386 | +€799 | +0.5% |
| Trade receivables | 40 | €159,476 | €159,542 | +€66 | 0.0% |
| Other amounts receivable | 41 | €1,111 | €1,844 | +€733 | +65.9% |
| Cash at bank and in hand | 54/58 | €134,826 | €16,664 | -€118,162 | -87.6% |
| Total equity and liabilities | 10/49 | €1,353,641 | €1,242,456 | -€111,185 | -8.2% |
| Equity | 10/15 | €628,888 | €678,568 | +€49,680 | +7.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €610,288 | €659,968 | +€49,680 | +8.1% |
| Distributable reserves | 133 | €610,288 | €659,968 | +€49,680 | +8.1% |
| Amounts payable | 17/49 | €724,753 | €563,888 | -€160,865 | -22.2% |
| Amounts payable within one year | 42/48 | €724,753 | €563,888 | -€160,865 | -22.2% |
| Trade debts | 44 | €463,907 | €310,517 | -€153,390 | -33.1% |
| Suppliers | 440/4 | €463,907 | €310,517 | -€153,390 | -33.1% |
| Taxes, remuneration and social security | 45 | €11,527 | €7,208 | -€4,320 | -37.5% |
| Taxes | 450/3 | €11,527 | €7,208 | -€4,320 | -37.5% |
| Other amounts payable | 47/48 | €249,318 | €246,163 | -€3,155 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €100 | €100 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €29,754 | +€29,754 | |
| Other operating charges | 640/8 | €1,348 | €4,542 | +€3,194 | +237.0% |
| Gross operating margin | 9900 | -€11,160 | €48,654 | +€59,814 | |
| Operating profit (loss) | 9901 | -€12,608 | €14,258 | +€26,866 | |
| Financial income | 75/76B | €57,577 | €47,510 | -€10,067 | -17.5% |
| Recurring financial income | 75 | €57,577 | €47,510 | -€10,067 | -17.5% |
| Financial charges | 65/66B | €49,801 | €7,120 | -€42,681 | -85.7% |
| Recurring financial charges | 65 | €49,801 | €7,120 | -€42,681 | -85.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,832 | €54,648 | +€59,480 | |
| Income taxes | 67/77 | €2,240 | €4,968 | +€2,728 | +121.8% |
| Profit (loss) for the period | 9904 | -€7,072 | €49,680 | +€56,752 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,072 | €49,680 | +€56,752 |
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 7 October 2026 via checked.be.