D&A Concepts: 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.
D&A Concepts
Largest movements
- Cash +€1,072
up €1,072 (+9,080%), from €12 to €1,084
mainly Other debts (+€14,144) and Receivables within one year (+€1,007)
- Receivables within one year -€1,007
down €1,007 (-54.6%), from €1,845 to €838
- Profit (loss) carried forward -€14,180
down €14,180 (-49.7%), from -€28,547 to -€42,726
- Other debts +€14,144
up €14,144 (+62.2%), from €22,739 to €36,882
- Trade debts +€101
up €101 (+2.8%), from €3,665 to €3,766
- Gross operating margin +€222
up €222 (+1.6%), from -€14,154 to -€13,932
- Other operating charges +€194
new in 2025: €194
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.
Derived cash bridge
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 | €1,857 | €1,922 | +€65 | +3.5% |
| Current assets | 29/58 | €1,857 | €1,922 | +€65 | +3.5% |
| Amounts receivable within one year | 40/41 | €1,845 | €838 | -€1,007 | -54.6% |
| Other amounts receivable | 41 | €1,845 | €838 | -€1,007 | -54.6% |
| Cash at bank and in hand | 54/58 | €12 | €1,084 | +€1,072 | +9,080% |
| Total equity and liabilities | 10/49 | €1,857 | €1,922 | +€65 | +3.5% |
| Equity | 10/15 | -€24,547 | -€38,726 | -€14,180 | -57.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,547 | -€42,726 | -€14,180 | -49.7% |
| Amounts payable | 17/49 | €26,404 | €40,649 | +€14,245 | +54.0% |
| Amounts payable within one year | 42/48 | €26,404 | €40,649 | +€14,245 | +54.0% |
| Trade debts | 44 | €3,665 | €3,766 | +€101 | +2.8% |
| Suppliers | 440/4 | €3,665 | €3,766 | +€101 | +2.8% |
| Other amounts payable | 47/48 | €22,739 | €36,882 | +€14,144 | +62.2% |
| Other operating charges | 640/8 | - | €194 | +€194 | |
| Gross operating margin | 9900 | -€14,154 | -€13,932 | +€222 | +1.6% |
| Operating profit (loss) | 9901 | -€14,154 | -€14,126 | +€28 | +0.2% |
| Financial income | 75/76B | €24 | €0 | -€24 | -100.0% |
| Recurring financial income | 75 | €24 | €0 | -€24 | -100.0% |
| Financial charges | 65/66B | €121 | €54 | -€67 | -55.5% |
| Recurring financial charges | 65 | €121 | €54 | -€67 | -55.5% |
| Profit (loss) for the period before taxes | 9903 | -€14,251 | -€14,180 | +€71 | +0.5% |
| Profit (loss) for the period | 9904 | -€14,251 | -€14,180 | +€71 | +0.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,251 | -€14,180 | +€71 | +0.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.