D&A Restauration: 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 Restauration
Largest movements
- Intangible fixed assets +€112,500
new in 2025: €112,500
- Cash -€37,864
down €37,864 (-87.4%), from €43,309 to €5,445
mainly Investment in fixed assets (net) (-€207,713) and Net result for the year (-€178,654)
- Receivables within one year -€36,085
down €36,085 (-41.6%), from €86,754 to €50,670
of which Other amounts receivable: -€83,376
- Stocks and contracts -€35,000
down €35,000 (-66.9%), from €52,350 to €17,350
- Tangible fixed assets +€21,868
up €21,868 (+5.9%), from €369,075 to €390,943
- Profit (loss) carried forward -€178,654
down €178,654, from €3,390 to -€175,264
- Contributions +€170,000
new in 2025: €170,000
- Debts after one year +€87,795
up €87,795 (+24.7%), from €355,000 to €442,795
- Trade debts -€82,225
down €82,225 (-60.0%), from €136,982 to €54,757
- Tax, wage and social debts +€17,456
up €17,456 (+25.6%), from €68,295 to €85,751
of which Remuneration and social security: +€24,948
- Staff costs +€161,970
up €161,970 (+199.0%), from €81,408 to €243,378
- Gross operating margin +€61,280
up €61,280 (+61.0%), from €100,408 to €161,687
- Depreciation +€60,112
up €60,112 (+454.2%), from €13,233 to €73,345
- Other operating charges +€11,283
new in 2025: €11,283
- Financial charges +€9,565
up €9,565 (+402.5%), from €2,376 to €11,942
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.
Cash bridge derived
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 | €563,667 | €578,039 | +€14,373 | +2.5% |
| Fixed assets | 21/28 | €369,075 | €503,443 | +€134,368 | +36.4% |
| Intangible fixed assets | 21 | - | €112,500 | +€112,500 | |
| Tangible fixed assets | 22/27 | €369,075 | €390,943 | +€21,868 | +5.9% |
| Plant, machinery and equipment | 23 | €369,075 | €390,943 | +€21,868 | +5.9% |
| Current assets | 29/58 | €194,592 | €74,596 | -€119,995 | -61.7% |
| Stocks and contracts in progress | 3 | €52,350 | €17,350 | -€35,000 | -66.9% |
| Stocks | 30/36 | €52,350 | €17,350 | -€35,000 | -66.9% |
| Amounts receivable within one year | 40/41 | €86,754 | €50,670 | -€36,085 | -41.6% |
| Trade receivables | 40 | €3,277 | €50,569 | +€47,292 | +1443.0% |
| Other amounts receivable | 41 | €83,477 | €101 | -€83,376 | -99.9% |
| Cash at bank and in hand | 54/58 | €43,309 | €5,445 | -€37,864 | -87.4% |
| Deferred charges and accrued income | 490/1 | €12,178 | €1,132 | -€11,046 | -90.7% |
| Total equity and liabilities | 10/49 | €563,667 | €578,039 | +€14,373 | +2.5% |
| Equity | 10/15 | €3,390 | -€5,264 | -€8,654 | |
| Contributions | 10/11 | - | €170,000 | +€170,000 | |
| Profit (loss) carried forward | 14 | €3,390 | -€175,264 | -€178,654 | |
| Amounts payable | 17/49 | €560,277 | €583,304 | +€23,026 | +4.1% |
| Amounts payable after more than one year | 17 | €355,000 | €442,795 | +€87,795 | +24.7% |
| Other amounts payable | 178/9 | €355,000 | €442,795 | +€87,795 | +24.7% |
| Amounts payable within one year | 42/48 | €205,277 | €140,509 | -€64,769 | -31.6% |
| Trade debts | 44 | €136,982 | €54,757 | -€82,225 | -60.0% |
| Suppliers | 440/4 | €136,982 | €54,757 | -€82,225 | -60.0% |
| Taxes, remuneration and social security | 45 | €68,295 | €85,751 | +€17,456 | +25.6% |
| Taxes | 450/3 | €54,618 | €47,126 | -€7,492 | -13.7% |
| Remuneration and social security | 454/9 | €13,677 | €38,625 | +€24,948 | +182.4% |
| Remuneration, social security and pensions | 62 | €81,408 | €243,378 | +€161,970 | +199.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,233 | €73,345 | +€60,112 | +454.2% |
| Other operating charges | 640/8 | - | €11,283 | +€11,283 | |
| Non-recurring operating charges | 66A | - | €2,457 | +€2,457 | |
| Gross operating margin | 9900 | €100,408 | €161,687 | +€61,280 | +61.0% |
| Operating profit (loss) | 9901 | €5,766 | -€168,776 | -€174,542 | |
| Financial income | 75/76B | €0 | €3,002 | +€3,002 | +30021600.0% |
| Recurring financial income | 75 | €0 | €3,002 | +€3,002 | +30021600.0% |
| Financial charges | 65/66B | €2,376 | €11,942 | +€9,565 | +402.5% |
| Recurring financial charges | 65 | €2,376 | €11,942 | +€9,565 | +402.5% |
| Profit (loss) for the period before taxes | 9903 | €3,390 | -€177,715 | -€181,105 | |
| Income taxes | 67/77 | - | €938 | +€938 | |
| Profit (loss) for the period | 9904 | €3,390 | -€178,654 | -€182,043 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,390 | -€178,654 | -€182,043 |
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 12 October 2026 via checked.be.