D&A Production: 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 Production
Largest movements
- Cash -€30
down €30 (-29.5%), from €100 to €71
mainly Accrued charges and deferred income (-€387)
- Accrued charges and deferred income -€387
no longer reported in 2025 (was €387)
- Other debts +€354
up €354 (+2.4%), from €14,489 to €14,843
- Profit (loss) carried forward +€4
up €4 (0.0%), from -€20,976 to -€20,972
- Gross operating margin -€15,252
down €15,252 (-100.0%), from €15,256 to €4
- Other operating charges -€572
no longer reported in 2025 (was €572)
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 | €100 | €71 | -€30 | -29.5% |
| Current assets | 29/58 | €100 | €71 | -€30 | -29.5% |
| Cash at bank and in hand | 54/58 | €100 | €71 | -€30 | -29.5% |
| Total equity and liabilities | 10/49 | €100 | €71 | -€30 | -29.5% |
| Equity | 10/15 | -€14,776 | -€14,772 | +€4 | 0.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,976 | -€20,972 | +€4 | 0.0% |
| Amounts payable | 17/49 | €14,877 | €14,843 | -€34 | -0.2% |
| Amounts payable within one year | 42/48 | €14,489 | €14,843 | +€354 | +2.4% |
| Other amounts payable | 47/48 | €14,489 | €14,843 | +€354 | +2.4% |
| Accrued charges and deferred income | 492/3 | €387 | - | -€387 | |
| Other operating charges | 640/8 | €572 | - | -€572 | |
| Gross operating margin | 9900 | €15,256 | €4 | -€15,252 | -100.0% |
| Operating profit (loss) | 9901 | €14,684 | €4 | -€14,680 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €14,684 | €4 | -€14,680 | -100.0% |
| Profit (loss) for the period | 9904 | €14,684 | €4 | -€14,680 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,684 | €4 | -€14,680 | -100.0% |
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 19 October 2026 via checked.be.