DARKLIGHT CONTENT: 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.
DARKLIGHT CONTENT
Largest movements
- Receivables within one year -€27,308
down €27,308 (-44.7%), from €61,084 to €33,776
of which Trade receivables: -€32,484
- Receivables after one year +€9,451
up €9,451 (+5.7%), from €164,367 to €173,818
- Trade debts -€23,174
down €23,174 (-41.8%), from €55,452 to €32,278
- Profit (loss) carried forward -€21,969
down €21,969 (-6.3%), from -€349,953 to -€371,922
- Debts after one year +€20,000
up €20,000 (+3.3%), from €615,300 to €635,300
- Advances received +€10,000
up €10,000 (+250%), from €4,000 to €14,000
- Gross operating margin +€76,846
up €76,846 (+80.7%), from -€95,199 to -€18,353
- Financial income -€3,532
down €3,532 (-64.6%), from €5,468 to €1,936
- Depreciation -€1,398
down €1,398 (-83.3%), from €1,678 to €280
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €393,226 | €376,815 | -€16,411 | -4.2% |
| Fixed assets | 21/28 | €280 | - | -€280 | |
| Tangible fixed assets | 22/27 | €280 | - | -€280 | |
| Furniture and vehicles | 24 | €280 | - | -€280 | |
| Current assets | 29/58 | €392,946 | €376,815 | -€16,131 | -4.1% |
| Amounts receivable after more than one year | 29 | €164,367 | €173,818 | +€9,451 | +5.7% |
| Other amounts receivable | 291 | €164,367 | €173,818 | +€9,451 | +5.7% |
| Amounts receivable within one year | 40/41 | €61,084 | €33,776 | -€27,308 | -44.7% |
| Trade receivables | 40 | €48,317 | €15,833 | -€32,484 | -67.2% |
| Other amounts receivable | 41 | €12,767 | €17,943 | +€5,176 | +40.5% |
| Deferred charges and accrued income | 490/1 | €167,495 | €169,221 | +€1,726 | +1.0% |
| Total equity and liabilities | 10/49 | €393,226 | €376,815 | -€16,411 | -4.2% |
| Equity | 10/15 | -€331,353 | -€353,322 | -€21,969 | -6.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€349,953 | -€371,922 | -€21,969 | -6.3% |
| Amounts payable | 17/49 | €724,579 | €730,137 | +€5,558 | +0.8% |
| Amounts payable after more than one year | 17 | €615,300 | €635,300 | +€20,000 | +3.3% |
| Other amounts payable | 178/9 | €615,300 | €635,300 | +€20,000 | +3.3% |
| Amounts payable within one year | 42/48 | €109,279 | €94,837 | -€14,442 | -13.2% |
| Current portion of amounts payable after more than one year | 42 | - | €0 | = | |
| Financial debts | 43 | €49,180 | €48,559 | -€621 | -1.3% |
| Credit institutions | 430/8 | €49,180 | €48,559 | -€621 | -1.3% |
| Trade debts | 44 | €55,452 | €32,278 | -€23,174 | -41.8% |
| Suppliers | 440/4 | €55,452 | €32,278 | -€23,174 | -41.8% |
| Advances received on contracts in progress | 46 | €4,000 | €14,000 | +€10,000 | +250% |
| Other amounts payable | 47/48 | €647 | - | -€647 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,678 | €280 | -€1,398 | -83.3% |
| Other operating charges | 640/8 | €385 | €387 | +€2 | +0.6% |
| Gross operating margin | 9900 | -€95,199 | -€18,353 | +€76,846 | +80.7% |
| Operating profit (loss) | 9901 | -€97,262 | -€19,020 | +€78,242 | +80.4% |
| Financial income | 75/76B | €5,468 | €1,936 | -€3,532 | -64.6% |
| Recurring financial income | 75 | €5,468 | €1,936 | -€3,532 | -64.6% |
| Financial charges | 65/66B | €4,066 | €4,888 | +€822 | +20.2% |
| Recurring financial charges | 65 | €4,066 | €4,888 | +€822 | +20.2% |
| Profit (loss) for the period before taxes | 9903 | -€95,860 | -€21,972 | +€73,888 | +77.1% |
| Income taxes | 67/77 | - | -€3 | -€3 | |
| Profit (loss) for the period | 9904 | -€95,860 | -€21,970 | +€73,890 | +77.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€95,860 | -€21,970 | +€73,890 | +77.1% |
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 23 October 2026 via checked.be.