D-Accounting & Tax: 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-Accounting & Tax
Largest movements
- Receivables within one year +€57,659
up €57,659 (+235%), from €24,493 to €82,152
of which Other amounts receivable: +€47,797
- Cash +€9,840
up €9,840 (+211%), from €4,671 to €14,511
mainly Net result for the year (+€32,493) and Advances received (+€22,863)
- Tangible fixed assets +€5,984
new in 2025: €5,984
- Deferred charges and accrued income +€4,389
up €4,389 (+2,792%), from €157 to €4,546
- Profit (loss) carried forward +€32,493
up €32,493 (+73.5%), from -€44,227 to -€11,734
- Advances received +€22,863
new in 2025: €22,863
- Current portion of long-term debt +€16,432
up €16,432 (+192%), from €8,575 to €25,007
- Other debts -€8,849
down €8,849 (-8.6%), from €103,467 to €94,618
- Tax, wage and social debts +€8,202
up €8,202 (+147%), from €5,579 to €13,781
of which Taxes: +€10,441
- Gross operating margin +€21,852
up €21,852 (+58.6%), from €37,321 to €59,173
- Financial charges +€9,189
up €9,189 (+460%), from €1,999 to €11,188
- Taxes +€6,168
up €6,168 (+89.1%), from €6,919 to €13,087
- Depreciation +€1,216
new in 2025: €1,216
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 | €99,321 | €177,192 | +€77,871 | +78.4% |
| Fixed assets | 21/28 | - | €5,984 | +€5,984 | |
| Tangible fixed assets | 22/27 | - | €5,984 | +€5,984 | |
| Furniture and vehicles | 24 | - | €5,984 | +€5,984 | |
| Current assets | 29/58 | €99,321 | €171,209 | +€71,888 | +72.4% |
| Amounts receivable after more than one year | 29 | €70,000 | €70,000 | = | 0.0% |
| Other amounts receivable | 291 | €70,000 | €70,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €24,493 | €82,152 | +€57,659 | +235% |
| Trade receivables | 40 | €19,514 | €29,376 | +€9,862 | +50.5% |
| Other amounts receivable | 41 | €4,978 | €52,775 | +€47,797 | +960% |
| Cash at bank and in hand | 54/58 | €4,671 | €14,511 | +€9,840 | +211% |
| Deferred charges and accrued income | 490/1 | €157 | €4,546 | +€4,389 | +2,792% |
| Total equity and liabilities | 10/49 | €99,321 | €177,192 | +€77,871 | +78.4% |
| Equity | 10/15 | -€25,677 | €6,816 | +€32,493 | |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,227 | -€11,734 | +€32,493 | +73.5% |
| Amounts payable | 17/49 | €124,997 | €170,376 | +€45,378 | +36.3% |
| Amounts payable after more than one year | 17 | - | €3,665 | +€3,665 | |
| Financial debts | 170/4 | - | €3,665 | +€3,665 | |
| Amounts payable within one year | 42/48 | €124,997 | €166,710 | +€41,713 | +33.4% |
| Current portion of amounts payable after more than one year | 42 | €8,575 | €25,007 | +€16,432 | +192% |
| Trade debts | 44 | €7,376 | €10,441 | +€3,065 | +41.6% |
| Suppliers | 440/4 | €7,376 | €10,441 | +€3,065 | +41.6% |
| Advances received on contracts in progress | 46 | - | €22,863 | +€22,863 | |
| Taxes, remuneration and social security | 45 | €5,579 | €13,781 | +€8,202 | +147% |
| Taxes | 450/3 | €3,340 | €13,781 | +€10,441 | +313% |
| Remuneration and social security | 454/9 | €2,238 | - | -€2,238 | |
| Other amounts payable | 47/48 | €103,467 | €94,618 | -€8,849 | -8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,216 | +€1,216 | |
| Other operating charges | 640/8 | €932 | €1,188 | +€257 | +27.6% |
| Gross operating margin | 9900 | €37,321 | €59,173 | +€21,852 | +58.6% |
| Operating profit (loss) | 9901 | €36,389 | €56,768 | +€20,379 | +56.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,999 | €11,188 | +€9,189 | +460% |
| Recurring financial charges | 65 | €1,999 | €11,188 | +€9,189 | +460% |
| Profit (loss) for the period before taxes | 9903 | €34,390 | €45,580 | +€11,190 | +32.5% |
| Income taxes | 67/77 | €6,919 | €13,087 | +€6,168 | +89.1% |
| Profit (loss) for the period | 9904 | €27,471 | €32,493 | +€5,022 | +18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €27,471 | €32,493 | +€5,022 | +18.3% |
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 29 October 2026 via checked.be.