2DY4: 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.
2DY4
Largest movements
- Intangible fixed assets -€4,044
down €4,044 (-81.5%), from €4,964 to €920
- Profit (loss) carried forward -€3,211
down €3,211 (-13.0%), from -€24,718 to -€27,929
- Investment grants -€990
no longer reported in 2026 (was €990)
- Other debts +€817
up €817 (+3.2%), from €25,622 to €26,439
- Provisions -€510
no longer reported in 2026 (was €510)
- Accrued charges and deferred income -€150
down €150 (-33.3%), from €450 to €300
- Gross operating margin +€231
up €231 (+49.6%), from -€466 to -€235
- Other operating charges +€12
up €12 (+3.0%), from €420 to €432
From the 2025 result to the 2026 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
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 | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,964 | €6,920 | -€4,044 | -36.9% |
| Fixed assets | 21/28 | €10,964 | €6,920 | -€4,044 | -36.9% |
| Intangible fixed assets | 21 | €4,964 | €920 | -€4,044 | -81.5% |
| Financial fixed assets | 28 | €6,000 | €6,000 | = | 0.0% |
| Total equity and liabilities | 10/49 | €10,964 | €6,920 | -€4,044 | -36.9% |
| Equity | 10/15 | -€15,618 | -€19,819 | -€4,201 | -26.9% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,718 | -€27,929 | -€3,211 | -13.0% |
| Investment grants | 15 | €990 | - | -€990 | |
| Provisions and deferred taxes | 16 | €510 | - | -€510 | |
| Deferred taxes | 168 | €510 | - | -€510 | |
| Amounts payable | 17/49 | €26,072 | €26,739 | +€667 | +2.6% |
| Amounts payable within one year | 42/48 | €25,622 | €26,439 | +€817 | +3.2% |
| Other amounts payable | 47/48 | €25,622 | €26,439 | +€817 | +3.2% |
| Accrued charges and deferred income | 492/3 | €450 | €300 | -€150 | -33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,044 | €4,044 | = | 0.0% |
| Other operating charges | 640/8 | €420 | €432 | +€12 | +3.0% |
| Gross operating margin | 9900 | -€466 | -€235 | +€231 | +49.6% |
| Operating profit (loss) | 9901 | -€4,930 | -€4,711 | +€219 | +4.4% |
| Financial income | 75/76B | €1,500 | €1,500 | = | 0.0% |
| Recurring financial income | 75 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,430 | -€3,211 | +€219 | +6.4% |
| Profit (loss) for the period | 9904 | -€3,430 | -€3,211 | +€219 | +6.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,430 | -€3,211 | +€219 | +6.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.