D+A FRESH: 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 FRESH
Largest movements
- Cash +€11,499
up €11,499 (+33.1%), from €34,737 to €46,236
mainly Trade debts (+€16,553) and Deferred charges and accrued income (+€5,821)
- Receivables within one year +€9,022
up €9,022 (+28.1%), from €32,075 to €41,097
of which Trade receivables: +€27,518
- Deferred charges and accrued income -€5,821
down €5,821 (-13.1%), from €44,562 to €38,742
- Trade debts +€16,553
up €16,553 (+129%), from €12,838 to €29,391
- Reserves -€2,002
down €2,002 (-4.9%), from €40,602 to €38,600
of which Distributable reserves: -€2,002
- Gross operating margin +€23,597
up €23,597, from -€16,692 to €6,905
- Other operating charges +€3,720
up €3,720 (+221%), from €1,685 to €5,406
- Financial income +€243
up €243 (+258%), from €94 to €338
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 | €116,440 | €131,377 | +€14,937 | +12.8% |
| Current assets | 29/58 | €116,440 | €131,377 | +€14,937 | +12.8% |
| Amounts receivable within one year | 40/41 | €32,075 | €41,097 | +€9,022 | +28.1% |
| Trade receivables | 40 | €13,478 | €40,996 | +€27,518 | +204% |
| Other amounts receivable | 41 | €18,597 | €101 | -€18,496 | -99.5% |
| Current investments | 50/53 | €5,066 | €5,302 | +€236 | +4.7% |
| Cash at bank and in hand | 54/58 | €34,737 | €46,236 | +€11,499 | +33.1% |
| Deferred charges and accrued income | 490/1 | €44,562 | €38,742 | -€5,821 | -13.1% |
| Total equity and liabilities | 10/49 | €116,440 | €131,377 | +€14,937 | +12.8% |
| Equity | 10/15 | €103,602 | €101,600 | -€2,002 | -1.9% |
| Contributions | 10/11 | €63,000 | €63,000 | = | 0.0% |
| Capital | 10 | €63,000 | €63,000 | = | 0.0% |
| Issued capital | 100 | €63,000 | €63,000 | = | 0.0% |
| Reserves | 13 | €40,602 | €38,600 | -€2,002 | -4.9% |
| Non-distributable reserves | 130/1 | €6,300 | €6,300 | = | 0.0% |
| Legal reserve | 130 | €6,300 | €6,300 | = | 0.0% |
| Distributable reserves | 133 | €34,302 | €32,300 | -€2,002 | -5.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €12,838 | €29,777 | +€16,939 | +132% |
| Amounts payable within one year | 42/48 | €12,838 | €29,777 | +€16,939 | +132% |
| Trade debts | 44 | €12,838 | €29,391 | +€16,553 | +129% |
| Suppliers | 440/4 | €12,838 | €29,391 | +€16,553 | +129% |
| Taxes, remuneration and social security | 45 | - | €386 | +€386 | |
| Taxes | 450/3 | - | €386 | +€386 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Other operating charges | 640/8 | €1,685 | €5,406 | +€3,720 | +221% |
| Gross operating margin | 9900 | -€16,692 | €6,905 | +€23,597 | |
| Operating profit (loss) | 9901 | -€18,378 | €1,499 | +€19,877 | |
| Financial income | 75/76B | €94 | €338 | +€243 | +258% |
| Recurring financial income | 75 | €94 | €338 | +€243 | +258% |
| Financial charges | 65/66B | €3,853 | €3,839 | -€14 | -0.4% |
| Recurring financial charges | 65 | €3,853 | €3,839 | -€14 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | -€22,137 | -€2,002 | +€20,134 | +91.0% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€22,137 | -€2,002 | +€20,134 | +91.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,137 | -€2,002 | +€20,134 | +91.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.