D&A INTERIEUR: 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 INTERIEUR
Largest movements
- Tangible fixed assets -€13,533
down €13,533 (-21.5%), from €62,845 to €49,312
of which Furniture and vehicles: -€11,823
- Receivables within one year +€11,165
up €11,165 (+89.9%), from €12,414 to €23,580
of which Trade receivables: +€11,047
- Cash +€10,699
up €10,699 (+11.0%), from €97,672 to €108,371
mainly Net result for the year (+€24,980) and Depreciation (+€15,088)
- Reserves +€24,980
up €24,980 (+21.8%), from €114,424 to €139,404
- Debts after one year -€8,741
down €8,741 (-38.8%), from €22,557 to €13,816
- Other debts -€8,647
down €8,647 (-47.0%), from €18,390 to €9,743
- Tax, wage and social debts +€6,346
up €6,346 (+176%), from €3,598 to €9,943
- Trade debts -€6,005
down €6,005 (-94.8%), from €6,335 to €331
- Gross operating margin +€14,352
up €14,352 (+34.9%), from €41,104 to €55,455
- Depreciation +€5,478
up €5,478 (+57.0%), from €9,610 to €15,088
- Taxes +€5,030
up €5,030 (+62.2%), from €8,080 to €13,110
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 | €173,687 | €181,978 | +€8,290 | +4.8% |
| Fixed assets | 21/28 | €62,845 | €49,312 | -€13,533 | -21.5% |
| Tangible fixed assets | 22/27 | €62,845 | €49,312 | -€13,533 | -21.5% |
| Plant, machinery and equipment | 23 | €3,342 | €2,441 | -€902 | -27.0% |
| Furniture and vehicles | 24 | €55,022 | €43,199 | -€11,823 | -21.5% |
| Other tangible fixed assets | 26 | €4,481 | €3,673 | -€808 | -18.0% |
| Current assets | 29/58 | €110,843 | €132,666 | +€21,823 | +19.7% |
| Amounts receivable within one year | 40/41 | €12,414 | €23,580 | +€11,165 | +89.9% |
| Trade receivables | 40 | €8,270 | €19,317 | +€11,047 | +134% |
| Other amounts receivable | 41 | €4,144 | €4,262 | +€118 | +2.8% |
| Cash at bank and in hand | 54/58 | €97,672 | €108,371 | +€10,699 | +11.0% |
| Deferred charges and accrued income | 490/1 | €757 | €716 | -€41 | -5.4% |
| Total equity and liabilities | 10/49 | €173,687 | €181,978 | +€8,290 | +4.8% |
| Equity | 10/15 | €114,424 | €139,404 | +€24,980 | +21.8% |
| Reserves | 13 | €114,424 | €139,404 | +€24,980 | +21.8% |
| Distributable reserves | 133 | €114,424 | €139,404 | +€24,980 | +21.8% |
| Amounts payable | 17/49 | €59,263 | €42,573 | -€16,690 | -28.2% |
| Amounts payable after more than one year | 17 | €22,557 | €13,816 | -€8,741 | -38.8% |
| Financial debts | 170/4 | €22,557 | €13,816 | -€8,741 | -38.8% |
| Amounts payable within one year | 42/48 | €36,706 | €28,758 | -€7,949 | -21.7% |
| Current portion of amounts payable after more than one year | 42 | €8,383 | €8,741 | +€358 | +4.3% |
| Trade debts | 44 | €6,335 | €331 | -€6,005 | -94.8% |
| Suppliers | 440/4 | €6,335 | €331 | -€6,005 | -94.8% |
| Taxes, remuneration and social security | 45 | €3,598 | €9,943 | +€6,346 | +176% |
| Taxes | 450/3 | €3,598 | €9,943 | +€6,346 | +176% |
| Other amounts payable | 47/48 | €18,390 | €9,743 | -€8,647 | -47.0% |
| Non-recurring operating income | 76A | €21,488 | - | -€21,488 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,610 | €15,088 | +€5,478 | +57.0% |
| Other operating charges | 640/8 | €416 | €383 | -€32 | -7.8% |
| Gross operating margin | 9900 | €41,104 | €55,455 | +€14,352 | +34.9% |
| Operating profit (loss) | 9901 | €31,078 | €39,984 | +€8,906 | +28.7% |
| Financial income | 75/76B | €380 | €392 | +€12 | +3.2% |
| Recurring financial income | 75 | €380 | €392 | +€12 | +3.2% |
| Financial charges | 65/66B | €2,316 | €2,287 | -€30 | -1.3% |
| Recurring financial charges | 65 | €2,316 | €2,287 | -€30 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | €29,142 | €38,090 | +€8,948 | +30.7% |
| Income taxes | 67/77 | €8,080 | €13,110 | +€5,030 | +62.2% |
| Profit (loss) for the period | 9904 | €21,062 | €24,980 | +€3,918 | +18.6% |
| Profit (loss) for the period to be appropriated | 9905 | €21,062 | €24,980 | +€3,918 | +18.6% |
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 23 October 2026 via checked.be.