D'AONI: 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'AONI
Largest movements
- Receivables within one year +€12,274
up €12,274 (+6.7%), from €182,338 to €194,611
of which Other amounts receivable: +€10,365
- Cash +€5,523
up €5,523 (+50434.1%), from €11 to €5,533
mainly Net result for the year (+€32,142) and Tax, wage and social debts (+€4,612)
- Reserves +€32,142
up €32,142 (+26.5%), from €121,241 to €153,382
- Short-term financial debts -€11,984
down €11,984 (-100.0%), from €11,984 to €0
- Tax, wage and social debts +€4,612
up €4,612 (+21.2%), from €21,720 to €26,333
- Trade debts -€3,892
down €3,892 (-83.3%), from €4,675 to €783
- Current portion of long-term debt -€3,380
down €3,380 (-100.0%), from €3,380 to €0
- Gross operating margin +€18,058
up €18,058 (+65.4%), from €27,606 to €45,664
- Taxes +€9,647
up €9,647 (+108.5%), from €8,888 to €18,535
- Financial charges -€3,744
down €3,744 (-73.0%), from €5,132 to €1,388
- Staff costs -€1,782
down €1,782 (-100.0%), from €1,782 to €0
- Other operating charges +€1,663
up €1,663 (+577.8%), from €288 to €1,951
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 | €183,000 | €200,497 | +€17,497 | +9.6% |
| Fixed assets | 21/28 | €599 | €353 | -€246 | -41.1% |
| Tangible fixed assets | 22/27 | €599 | €353 | -€246 | -41.1% |
| Furniture and vehicles | 24 | €599 | €353 | -€246 | -41.1% |
| Current assets | 29/58 | €182,402 | €200,145 | +€17,743 | +9.7% |
| Amounts receivable within one year | 40/41 | €182,338 | €194,611 | +€12,274 | +6.7% |
| Trade receivables | 40 | €10,408 | €12,317 | +€1,908 | +18.3% |
| Other amounts receivable | 41 | €171,929 | €182,295 | +€10,365 | +6.0% |
| Cash at bank and in hand | 54/58 | €11 | €5,533 | +€5,523 | +50434.1% |
| Deferred charges and accrued income | 490/1 | €53 | €0 | -€53 | -100.0% |
| Total equity and liabilities | 10/49 | €183,000 | €200,497 | +€17,497 | +9.6% |
| Equity | 10/15 | €141,241 | €173,382 | +€32,142 | +22.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €121,241 | €153,382 | +€32,142 | +26.5% |
| Distributable reserves | 133 | €121,241 | €153,382 | +€32,142 | +26.5% |
| Amounts payable | 17/49 | €41,760 | €27,115 | -€14,645 | -35.1% |
| Amounts payable within one year | 42/48 | €41,760 | €27,115 | -€14,645 | -35.1% |
| Current portion of amounts payable after more than one year | 42 | €3,380 | €0 | -€3,380 | -100.0% |
| Financial debts | 43 | €11,984 | €0 | -€11,984 | -100.0% |
| Credit institutions | 430/8 | €11,984 | €0 | -€11,984 | -100.0% |
| Trade debts | 44 | €4,675 | €783 | -€3,892 | -83.3% |
| Suppliers | 440/4 | €4,675 | €783 | -€3,892 | -83.3% |
| Taxes, remuneration and social security | 45 | €21,720 | €26,333 | +€4,612 | +21.2% |
| Taxes | 450/3 | €21,720 | €26,333 | +€4,612 | +21.2% |
| Remuneration, social security and pensions | 62 | €1,782 | €0 | -€1,782 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €246 | €246 | = | 0.0% |
| Other operating charges | 640/8 | €288 | €1,951 | +€1,663 | +577.8% |
| Gross operating margin | 9900 | €27,606 | €45,664 | +€18,058 | +65.4% |
| Operating profit (loss) | 9901 | €25,290 | €43,467 | +€18,177 | +71.9% |
| Financial income | 75/76B | €7,226 | €8,598 | +€1,371 | +19.0% |
| Recurring financial income | 75 | €7,226 | €8,598 | +€1,371 | +19.0% |
| Financial charges | 65/66B | €5,132 | €1,388 | -€3,744 | -73.0% |
| Recurring financial charges | 65 | €5,132 | €1,388 | -€3,744 | -73.0% |
| Profit (loss) for the period before taxes | 9903 | €27,385 | €50,677 | +€23,292 | +85.1% |
| Income taxes | 67/77 | €8,888 | €18,535 | +€9,647 | +108.5% |
| Profit (loss) for the period | 9904 | €18,497 | €32,142 | +€13,645 | +73.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,497 | €32,142 | +€13,645 | +73.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.