D&A SOLUTIONS: what changed
Two fiscal 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 SOLUTIONS
Largest movements
- Cash -€78,406
down €78,406 (-61.8%), from €126,798 to €48,393
mainly Debts after one year (-€906,334) and Current portion of long-term debt (-€46,833)
- Debts after one year -€906,334
down €906,334 (-34.8%), from €2.6m to €1.7m
- Profit (loss) carried forward +€878,458
up €878,458 (+233.1%), from €376,890 to €1.3m
- Current portion of long-term debt -€46,833
down €46,833 (-16.7%), from €280,000 to €233,167
- Financial income +€526,244
up €526,244 (+149.5%), from €351,922 to €878,167
- Gross operating margin -€41,592
down €41,592 (-33.8%), from €123,154 to €81,562
- Financial charges -€36,979
down €36,979 (-31.8%), from €116,388 to €79,409
- Taxes -€1,899
down €1,899 (-57.9%), from €3,281 to €1,383
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 | €3,286,226 | €3,214,217 | -€72,010 | -2.2% |
| Fixed assets | 21/28 | €3,122,500 | €3,122,500 | = | 0.0% |
| Financial fixed assets | 28 | €3,122,500 | €3,122,500 | = | 0.0% |
| Current assets | 29/58 | €163,726 | €91,717 | -€72,010 | -44.0% |
| Amounts receivable within one year | 40/41 | €36,234 | €42,749 | +€6,515 | +18.0% |
| Trade receivables | 40 | €31,861 | €42,749 | +€10,888 | +34.2% |
| Other amounts receivable | 41 | €4,373 | €0 | -€4,373 | -100.0% |
| Cash at bank and in hand | 54/58 | €126,798 | €48,393 | -€78,406 | -61.8% |
| Deferred charges and accrued income | 490/1 | €694 | €575 | -€119 | -17.2% |
| Total equity and liabilities | 10/49 | €3,286,226 | €3,214,217 | -€72,010 | -2.2% |
| Equity | 10/15 | €378,890 | €1,257,348 | +€878,458 | +231.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €376,890 | €1,255,348 | +€878,458 | +233.1% |
| Amounts payable | 17/49 | €2,907,336 | €1,956,869 | -€950,467 | -32.7% |
| Amounts payable after more than one year | 17 | €2,604,333 | €1,698,000 | -€906,334 | -34.8% |
| Financial debts | 170/4 | €2,604,333 | €1,698,000 | -€906,334 | -34.8% |
| Amounts payable within one year | 42/48 | €303,003 | €258,869 | -€44,134 | -14.6% |
| Current portion of amounts payable after more than one year | 42 | €280,000 | €233,167 | -€46,833 | -16.7% |
| Trade debts | 44 | €7,186 | €12,293 | +€5,107 | +71.1% |
| Suppliers | 440/4 | €7,186 | €12,293 | +€5,107 | +71.1% |
| Taxes, remuneration and social security | 45 | €15,817 | €8,813 | -€7,004 | -44.3% |
| Taxes | 450/3 | €15,817 | €8,813 | -€7,004 | -44.3% |
| Other amounts payable | 47/48 | - | €4,597 | +€4,597 | |
| Other operating charges | 640/8 | €460 | €479 | +€20 | +4.3% |
| Gross operating margin | 9900 | €123,154 | €81,562 | -€41,592 | -33.8% |
| Operating profit (loss) | 9901 | €122,694 | €81,082 | -€41,612 | -33.9% |
| Financial income | 75/76B | €351,922 | €878,167 | +€526,244 | +149.5% |
| Recurring financial income | 75 | €351,922 | €878,167 | +€526,244 | +149.5% |
| Financial charges | 65/66B | €116,388 | €79,409 | -€36,979 | -31.8% |
| Recurring financial charges | 65 | €116,388 | €79,409 | -€36,979 | -31.8% |
| Profit (loss) for the period before taxes | 9903 | €358,228 | €879,840 | +€521,612 | +145.6% |
| Income taxes | 67/77 | €3,281 | €1,383 | -€1,899 | -57.9% |
| Profit (loss) for the period | 9904 | €354,947 | €878,458 | +€523,511 | +147.5% |
| Profit (loss) for the period to be appropriated | 9905 | €354,947 | €878,458 | +€523,511 | +147.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.