D AND I DEVELOPMENT: 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 AND I DEVELOPMENT
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€3,707
down €3,707 (-94.5%), from €3,924 to €217
- Taxes -€419
down €419 (-75.3%), from €557 to €137
- Financial income -€81
down €81 (-8.6%), from €940 to €859
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 | €160,790 | €161,202 | +€412 | +0.3% |
| Current assets | 29/58 | €160,790 | €161,202 | +€412 | +0.3% |
| Amounts receivable within one year | 40/41 | €1,186 | €329 | -€857 | -72.3% |
| Other amounts receivable | 41 | €1,186 | €329 | -€857 | -72.3% |
| Cash at bank and in hand | 54/58 | €159,267 | €160,572 | +€1,305 | +0.8% |
| Deferred charges and accrued income | 490/1 | €337 | €301 | -€35 | -10.5% |
| Total equity and liabilities | 10/49 | €160,790 | €161,202 | +€412 | +0.3% |
| Equity | 10/15 | €158,588 | €159,000 | +€412 | +0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €122,230 | €122,230 | = | 0.0% |
| Distributable reserves | 133 | €122,230 | €122,230 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,758 | €18,171 | +€412 | +2.3% |
| Amounts payable | 17/49 | €2,202 | €2,202 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,202 | €2,202 | = | 0.0% |
| Trade debts | 44 | €2,000 | €2,000 | = | 0.0% |
| Suppliers | 440/4 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €202 | €202 | = | 0.0% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €3,924 | €217 | -€3,707 | -94.5% |
| Operating profit (loss) | 9901 | €3,540 | -€170 | -€3,710 | |
| Financial income | 75/76B | €940 | €859 | -€81 | -8.6% |
| Recurring financial income | 75 | €940 | €859 | -€81 | -8.6% |
| Financial charges | 65/66B | €139 | €139 | = | 0.0% |
| Recurring financial charges | 65 | €139 | €139 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €4,341 | €550 | -€3,791 | -87.3% |
| Income taxes | 67/77 | €557 | €137 | -€419 | -75.3% |
| Profit (loss) for the period | 9904 | €3,784 | €412 | -€3,372 | -89.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,784 | €412 | -€3,372 | -89.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.