GROUP D&T: 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.
GROUP D&T
Largest movements
- Receivables within one year +€6,156
up €6,156 (+17.2%), from €35,838 to €41,994
of which Trade receivables: +€5,930
- Cash -€4,507
down €4,507 (-61.6%), from €7,313 to €2,805
- Financial fixed assets +€1,815
new in 2024: €1,815
- Advances received -€24,582
down €24,582 (-92.4%), from €26,589 to €2,008
- Other debts +€17,561
up €17,561 (+2,810%), from €625 to €18,186
- Trade debts +€15,328
up €15,328 (+173%), from €8,882 to €24,210
- Profit (loss) carried forward -€9,530
down €9,530, from €3,644 to -€5,886
- Tax, wage and social debts +€4,686
up €4,686 (+514%), from €911 to €5,597
- Gross operating margin -€10,521
down €10,521, from €4,723 to -€5,798
- Taxes -€911
no longer reported in 2024 (was €911)
- Other operating charges +€715
up €715 (+562%), from €127 to €842
- Financial charges +€63
up €63 (+153%), from €41 to €104
From the 2022 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €43,151 | €46,614 | +€3,463 | +8.0% |
| Fixed assets | 21/28 | - | €1,815 | +€1,815 | |
| Financial fixed assets | 28 | - | €1,815 | +€1,815 | |
| Current assets | 29/58 | €43,151 | €44,799 | +€1,648 | +3.8% |
| Amounts receivable within one year | 40/41 | €35,838 | €41,994 | +€6,156 | +17.2% |
| Trade receivables | 40 | €34,198 | €40,128 | +€5,930 | +17.3% |
| Other amounts receivable | 41 | €1,640 | €1,866 | +€226 | +13.8% |
| Cash at bank and in hand | 54/58 | €7,313 | €2,805 | -€4,507 | -61.6% |
| Total equity and liabilities | 10/49 | €43,151 | €46,614 | +€3,463 | +8.0% |
| Equity | 10/15 | €6,144 | -€3,386 | -€9,530 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,644 | -€5,886 | -€9,530 | |
| Amounts payable | 17/49 | €37,007 | €50,000 | +€12,993 | +35.1% |
| Amounts payable within one year | 42/48 | €37,007 | €50,000 | +€12,993 | +35.1% |
| Trade debts | 44 | €8,882 | €24,210 | +€15,328 | +173% |
| Suppliers | 440/4 | €8,882 | €24,210 | +€15,328 | +173% |
| Advances received on contracts in progress | 46 | €26,589 | €2,008 | -€24,582 | -92.4% |
| Taxes, remuneration and social security | 45 | €911 | €5,597 | +€4,686 | +514% |
| Taxes | 450/3 | €911 | €5,597 | +€4,686 | +514% |
| Other amounts payable | 47/48 | €625 | €18,186 | +€17,561 | +2,810% |
| Other operating charges | 640/8 | €127 | €842 | +€715 | +562% |
| Gross operating margin | 9900 | €4,723 | -€5,798 | -€10,521 | |
| Operating profit (loss) | 9901 | €4,596 | -€6,640 | -€11,235 | |
| Financial charges | 65/66B | €41 | €104 | +€63 | +153% |
| Recurring financial charges | 65 | €41 | €104 | +€63 | +153% |
| Profit (loss) for the period before taxes | 9903 | €4,554 | -€6,744 | -€11,298 | |
| Income taxes | 67/77 | €911 | - | -€911 | |
| Profit (loss) for the period | 9904 | €3,644 | -€6,744 | -€10,387 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,644 | -€6,744 | -€10,387 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.