D&A International: what changed
D&A International
Largest movements
- Stocks and contracts -€6,108
down €6,108 (-19.9%), from €30,656 to €24,548
- Cash -€3,920
down €3,920 (-13.5%), from €29,121 to €25,201
mainly Net result for the year (-€15,356) and Trade debts (-€5,164)
- Receivables within one year -€1,429
down €1,429 (-9.1%), from €15,705 to €14,276
of which Trade receivables: -€1,994
- Profit (loss) carried forward -€15,356
down €15,356 (-147%), from -€10,457 to -€25,813
- Tax, wage and social debts +€5,242
up €5,242 (+27.7%), from €18,923 to €24,166
of which Remuneration and social security: +€7,514
- Trade debts -€5,164
down €5,164 (-97.6%), from €5,294 to €129
- Accrued charges and deferred income +€3,404
new in 2025: €3,404
- Staff costs +€7,150
up €7,150 (+4.5%), from €159,703 to €166,853
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €75,900 | €64,025 | -€11,875 | -15.6% |
| Fixed assets | 21/28 | €418 | - | -€418 | |
| Tangible fixed assets | 22/27 | €418 | - | -€418 | |
| Other tangible fixed assets | 26 | €418 | - | -€418 | |
| Current assets | 29/58 | €75,482 | €64,025 | -€11,457 | -15.2% |
| Stocks and contracts in progress | 3 | €30,656 | €24,548 | -€6,108 | -19.9% |
| Stocks | 30/36 | €30,656 | €24,548 | -€6,108 | -19.9% |
| Amounts receivable within one year | 40/41 | €15,705 | €14,276 | -€1,429 | -9.1% |
| Trade receivables | 40 | €6,745 | €4,750 | -€1,994 | -29.6% |
| Other amounts receivable | 41 | €8,960 | €9,526 | +€566 | +6.3% |
| Cash at bank and in hand | 54/58 | €29,121 | €25,201 | -€3,920 | -13.5% |
| Total equity and liabilities | 10/49 | €75,900 | €64,025 | -€11,875 | -15.6% |
| Equity | 10/15 | €51,683 | €36,326 | -€15,356 | -29.7% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €166 | €166 | = | 0.0% |
| Non-distributable reserves | 130/1 | €166 | €166 | = | 0.0% |
| Legal reserve | 130 | €166 | €166 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,457 | -€25,813 | -€15,356 | -147% |
| Amounts payable | 17/49 | €24,217 | €27,699 | +€3,482 | +14.4% |
| Amounts payable within one year | 42/48 | €24,217 | €24,295 | +€78 | +0.3% |
| Trade debts | 44 | €5,294 | €129 | -€5,164 | -97.6% |
| Suppliers | 440/4 | €5,294 | €129 | -€5,164 | -97.6% |
| Taxes, remuneration and social security | 45 | €18,923 | €24,166 | +€5,242 | +27.7% |
| Taxes | 450/3 | €5,690 | €3,419 | -€2,271 | -39.9% |
| Remuneration and social security | 454/9 | €13,233 | €20,747 | +€7,514 | +56.8% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | - | €3,404 | +€3,404 | |
| Non-recurring operating income | 76A | €81 | - | -€81 | |
| Remuneration, social security and pensions | 62 | €159,703 | €166,853 | +€7,150 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €418 | €418 | = | 0.0% |
| Other operating charges | 640/8 | €3,688 | €4,275 | +€587 | +15.9% |
| Gross operating margin | 9900 | €158,837 | €157,480 | -€1,357 | -0.9% |
| Operating profit (loss) | 9901 | -€4,971 | -€14,066 | -€9,095 | -183% |
| Financial income | 75/76B | €546 | €1,198 | +€652 | +119% |
| Recurring financial income | 75 | €546 | €1,198 | +€652 | +119% |
| Financial charges | 65/66B | €1,129 | €2,489 | +€1,359 | +120% |
| Recurring financial charges | 65 | €1,129 | €2,489 | +€1,359 | +120% |
| Profit (loss) for the period before taxes | 9903 | -€5,554 | -€15,356 | -€9,802 | -176% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€5,554 | -€15,356 | -€9,802 | -176% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,554 | -€15,356 | -€9,802 | -176% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.