GROUP DL: 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 DL
Largest movements
- Receivables within one year +€51,237
up €51,237 (+150%), from €34,159 to €85,396
of which Other amounts receivable: +€38,406
- Cash -€1,342
down €1,342 (-18.1%), from €7,412 to €6,070
mainly Receivables within one year (-€51,237) and Other debts (-€1,665)
- Profit (loss) carried forward +€34,280
up €34,280 (+342%), from €10,021 to €44,300
- Trade debts +€13,670
up €13,670 (+50.8%), from €26,885 to €40,555
- Tax, wage and social debts +€3,610
new in 2024: €3,610
- Other debts -€1,665
no longer reported in 2024 (was €1,665)
- Gross operating margin +€20,094
up €20,094 (+163%), from €12,326 to €32,420
- Depreciation -€2,300
no longer reported in 2024 (was €2,300)
- Financial income +€2,268
new in 2024: €2,268
- Other operating charges +€347
new in 2024: €347
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 | €41,571 | €91,466 | +€49,895 | +120% |
| Current assets | 29/58 | €41,571 | €91,466 | +€49,895 | +120% |
| Amounts receivable within one year | 40/41 | €34,159 | €85,396 | +€51,237 | +150% |
| Trade receivables | 40 | €34,084 | €46,914 | +€12,830 | +37.6% |
| Other amounts receivable | 41 | €75 | €38,481 | +€38,406 | +51,291% |
| Cash at bank and in hand | 54/58 | €7,412 | €6,070 | -€1,342 | -18.1% |
| Total equity and liabilities | 10/49 | €41,571 | €91,466 | +€49,895 | +120% |
| Equity | 10/15 | €13,021 | €47,300 | +€34,280 | +263% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | - | -€3,000 | |
| Other | 1109/19 | €3,000 | - | -€3,000 | |
| Profit (loss) carried forward | 14 | €10,021 | €44,300 | +€34,280 | +342% |
| Amounts payable | 17/49 | €28,550 | €44,165 | +€15,616 | +54.7% |
| Amounts payable within one year | 42/48 | €28,550 | €44,165 | +€15,616 | +54.7% |
| Trade debts | 44 | €26,885 | €40,555 | +€13,670 | +50.8% |
| Suppliers | 440/4 | €26,885 | €40,555 | +€13,670 | +50.8% |
| Taxes, remuneration and social security | 45 | - | €3,610 | +€3,610 | |
| Taxes | 450/3 | - | €3,610 | +€3,610 | |
| Other amounts payable | 47/48 | €1,665 | - | -€1,665 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,300 | - | -€2,300 | |
| Other operating charges | 640/8 | - | €347 | +€347 | |
| Gross operating margin | 9900 | €12,326 | €32,420 | +€20,094 | +163% |
| Operating profit (loss) | 9901 | €10,026 | €32,073 | +€22,047 | +220% |
| Financial income | 75/76B | - | €2,268 | +€2,268 | |
| Recurring financial income | 75 | - | €2,268 | +€2,268 | |
| Financial charges | 65/66B | €5 | €61 | +€56 | +1,087% |
| Recurring financial charges | 65 | €5 | €61 | +€56 | +1,087% |
| Profit (loss) for the period before taxes | 9903 | €10,021 | €34,280 | +€24,259 | +242% |
| Profit (loss) for the period | 9904 | €10,021 | €34,280 | +€24,259 | +242% |
| Profit (loss) for the period to be appropriated | 9905 | €10,021 | €34,280 | +€24,259 | +242% |
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 26 October 2026 via checked.be.