D & A: 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.
D & A
Largest movements
- Cash -€38
down €38 (-27.1%), from €141 to €103
mainly Debts after one year (-€47,000)
- Debts after one year -€47,000
down €47,000 (-44.8%), from €105,000 to €58,000
- Profit (loss) carried forward +€28,175
up €28,175 (+21.0%), from -€133,864 to -€105,689
- Tax, wage and social debts +€10,256
up €10,256 (+158.8%), from €6,460 to €16,717
- Other debts +€8,530
up €8,530 (+215.8%), from €3,953 to €12,483
- Gross operating margin +€14,725
up €14,725 (+61.7%), from €23,860 to €38,585
- Taxes +€3,796
up €3,796 (+58.8%), from €6,460 to €10,256
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €141 | €103 | -€38 | -27.1% |
| Current assets | 29/58 | €141 | €103 | -€38 | -27.1% |
| Cash at bank and in hand | 54/58 | €141 | €103 | -€38 | -27.1% |
| Total equity and liabilities | 10/49 | €141 | €103 | -€38 | -27.1% |
| Equity | 10/15 | -€115,272 | -€87,097 | +€28,175 | +24.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€133,864 | -€105,689 | +€28,175 | +21.0% |
| Amounts payable | 17/49 | €115,413 | €87,200 | -€28,214 | -24.4% |
| Amounts payable after more than one year | 17 | €105,000 | €58,000 | -€47,000 | -44.8% |
| Financial debts | 170/4 | €105,000 | €58,000 | -€47,000 | -44.8% |
| Amounts payable within one year | 42/48 | €10,413 | €29,200 | +€18,786 | +180.4% |
| Taxes, remuneration and social security | 45 | €6,460 | €16,717 | +€10,256 | +158.8% |
| Taxes | 450/3 | €6,460 | €16,717 | +€10,256 | +158.8% |
| Other amounts payable | 47/48 | €3,953 | €12,483 | +€8,530 | +215.8% |
| Gross operating margin | 9900 | €23,860 | €38,585 | +€14,725 | +61.7% |
| Operating profit (loss) | 9901 | €23,860 | €38,585 | +€14,725 | +61.7% |
| Financial charges | 65/66B | €153 | €153 | = | 0.0% |
| Recurring financial charges | 65 | €153 | €153 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €23,707 | €38,432 | +€14,725 | +62.1% |
| Income taxes | 67/77 | €6,460 | €10,256 | +€3,796 | +58.8% |
| Profit (loss) for the period | 9904 | €17,247 | €28,175 | +€10,928 | +63.4% |
| Profit (loss) for the period to be appropriated | 9905 | €17,247 | €28,175 | +€10,928 | +63.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.