D-ACCOUNTANT: 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-ACCOUNTANT
Largest movements
- Intangible fixed assets +€139,286
new in 2025: €139,286
- Tangible fixed assets +€25,301
new in 2025: €25,301
of which Other tangible fixed assets: +€16,763
- Cash +€14,200
up €14,200 (+1,182%), from €1,202 to €15,402
mainly Other debts (+€134,352) and Net result for the year (+€26,795)
- Receivables within one year +€7,777
up €7,777 (+80.0%), from €9,717 to €17,494
- Other debts +€134,352
up €134,352 (+6,359%), from €2,113 to €136,465
- Profit (loss) carried forward +€26,795
up €26,795 (+595%), from €4,500 to €31,294
- Tax, wage and social debts +€14,629
up €14,629 (+546%), from €2,680 to €17,308
- Trade debts +€10,789
up €10,789 (+8,492%), from €127 to €10,916
- Gross operating margin +€45,970
up €45,970 (+808%), from €5,687 to €51,657
- Depreciation +€11,951
new in 2025: €11,951
- Taxes +€9,673
up €9,673 (+815%), from €1,187 to €10,860
- Other operating charges +€1,952
new in 2025: €1,952
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 | €10,919 | €197,483 | +€186,564 | +1,709% |
| Fixed assets | 21/28 | - | €164,587 | +€164,587 | |
| Intangible fixed assets | 21 | - | €139,286 | +€139,286 | |
| Tangible fixed assets | 22/27 | - | €25,301 | +€25,301 | |
| Plant, machinery and equipment | 23 | - | €7,496 | +€7,496 | |
| Furniture and vehicles | 24 | - | €1,043 | +€1,043 | |
| Other tangible fixed assets | 26 | - | €16,763 | +€16,763 | |
| Current assets | 29/58 | €10,919 | €32,896 | +€21,977 | +201% |
| Amounts receivable within one year | 40/41 | €9,717 | €17,494 | +€7,777 | +80.0% |
| Trade receivables | 40 | €9,717 | €17,494 | +€7,777 | +80.0% |
| Cash at bank and in hand | 54/58 | €1,202 | €15,402 | +€14,200 | +1,182% |
| Total equity and liabilities | 10/49 | €10,919 | €197,483 | +€186,564 | +1,709% |
| Equity | 10/15 | €6,000 | €32,794 | +€26,795 | +447% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,500 | €31,294 | +€26,795 | +595% |
| Amounts payable | 17/49 | €4,919 | €164,688 | +€159,769 | +3,248% |
| Amounts payable within one year | 42/48 | €4,919 | €164,688 | +€159,769 | +3,248% |
| Trade debts | 44 | €127 | €10,916 | +€10,789 | +8,492% |
| Suppliers | 440/4 | €127 | €10,916 | +€10,789 | +8,492% |
| Taxes, remuneration and social security | 45 | €2,680 | €17,308 | +€14,629 | +546% |
| Taxes | 450/3 | €2,680 | €17,308 | +€14,629 | +546% |
| Other amounts payable | 47/48 | €2,113 | €136,465 | +€134,352 | +6,359% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €11,951 | +€11,951 | |
| Other operating charges | 640/8 | - | €1,952 | +€1,952 | |
| Gross operating margin | 9900 | €5,687 | €51,657 | +€45,970 | +808% |
| Operating profit (loss) | 9901 | €5,687 | €37,754 | +€32,066 | +564% |
| Financial income | 75/76B | - | €15 | +€15 | |
| Recurring financial income | 75 | - | €15 | +€15 | |
| Financial charges | 65/66B | - | €114 | +€114 | |
| Recurring financial charges | 65 | - | €114 | +€114 | |
| Profit (loss) for the period before taxes | 9903 | €5,687 | €37,655 | +€31,968 | +562% |
| Income taxes | 67/77 | €1,187 | €10,860 | +€9,673 | +815% |
| Profit (loss) for the period | 9904 | €4,500 | €26,795 | +€22,295 | +495% |
| Profit (loss) for the period to be appropriated | 9905 | €4,500 | €26,795 | +€22,295 | +495% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.