D&B Taste: 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&B Taste
Largest movements
- Receivables after one year -€53,000
down €53,000 (-100%), from €53,000 to €0
- Tangible fixed assets -€47,930
down €47,930 (-19.9%), from €240,275 to €192,346
of which Land and buildings: -€38,388
- Cash +€16,527
up €16,527 (+101%), from €16,355 to €32,881
mainly Depreciation (+€60,113) and Receivables after one year (+€53,000)
- Trade debts -€75,555
down €75,555 (-67.9%), from €111,279 to €35,724
- Debts after one year +€50,822
up €50,822 (+29.1%), from €174,655 to €225,477
- Profit (loss) carried forward -€46,915
down €46,915 (-60.1%), from -€78,070 to -€124,984
- Accrued charges and deferred income +€13,121
up €13,121 (+85.5%), from €15,342 to €28,463
- Short-term financial debts -€11,970
down €11,970 (-32.0%), from €37,450 to €25,479
- Gross operating margin +€13,214
up €13,214 (+5.2%), from €254,813 to €268,027
- Staff costs +€11,380
up €11,380 (+5.0%), from €227,613 to €238,992
- Depreciation +€3,877
up €3,877 (+6.9%), from €56,237 to €60,113
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 | €376,310 | €289,075 | -€87,235 | -23.2% |
| Fixed assets | 21/28 | €240,509 | €192,580 | -€47,930 | -19.9% |
| Tangible fixed assets | 22/27 | €240,275 | €192,346 | -€47,930 | -19.9% |
| Land and buildings | 22 | €185,360 | €146,971 | -€38,388 | -20.7% |
| Plant, machinery and equipment | 23 | €25,693 | €21,177 | -€4,516 | -17.6% |
| Furniture and vehicles | 24 | €1,661 | €2,673 | +€1,013 | +61.0% |
| Other tangible fixed assets | 26 | €27,562 | €21,525 | -€6,038 | -21.9% |
| Financial fixed assets | 28 | €234 | €234 | = | 0.0% |
| Current assets | 29/58 | €135,801 | €96,495 | -€39,306 | -28.9% |
| Amounts receivable after more than one year | 29 | €53,000 | €0 | -€53,000 | -100% |
| Other amounts receivable | 291 | €53,000 | €0 | -€53,000 | -100% |
| Stocks and contracts in progress | 3 | €38,214 | €39,214 | +€1,000 | +2.6% |
| Stocks | 30/36 | €38,214 | €39,214 | +€1,000 | +2.6% |
| Amounts receivable within one year | 40/41 | €16,832 | €14,400 | -€2,432 | -14.4% |
| Trade receivables | 40 | €11,865 | €14,217 | +€2,352 | +19.8% |
| Other amounts receivable | 41 | €4,967 | €183 | -€4,784 | -96.3% |
| Cash at bank and in hand | 54/58 | €16,355 | €32,881 | +€16,527 | +101% |
| Deferred charges and accrued income | 490/1 | €11,400 | €10,000 | -€1,400 | -12.3% |
| Total equity and liabilities | 10/49 | €376,310 | €289,075 | -€87,235 | -23.2% |
| Equity | 10/15 | -€47,166 | -€94,080 | -€46,915 | -99.5% |
| Contributions | 10/11 | €8,400 | €8,400 | = | 0.0% |
| Reserves | 13 | €22,504 | €22,504 | = | 0.0% |
| Distributable reserves | 133 | €22,504 | €22,504 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€78,070 | -€124,984 | -€46,915 | -60.1% |
| Amounts payable | 17/49 | €423,476 | €383,155 | -€40,321 | -9.5% |
| Amounts payable after more than one year | 17 | €174,655 | €225,477 | +€50,822 | +29.1% |
| Financial debts | 170/4 | €174,655 | €225,477 | +€50,822 | +29.1% |
| Amounts payable within one year | 42/48 | €233,479 | €129,215 | -€104,263 | -44.7% |
| Current portion of amounts payable after more than one year | 42 | €63,896 | €57,443 | -€6,453 | -10.1% |
| Financial debts | 43 | €37,450 | €25,479 | -€11,970 | -32.0% |
| Credit institutions | 430/8 | €37,450 | €25,479 | -€11,970 | -32.0% |
| Trade debts | 44 | €111,279 | €35,724 | -€75,555 | -67.9% |
| Suppliers | 440/4 | €111,279 | €35,724 | -€75,555 | -67.9% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €20,854 | €10,569 | -€10,285 | -49.3% |
| Taxes | 450/3 | €20,854 | €10,569 | -€10,285 | -49.3% |
| Accrued charges and deferred income | 492/3 | €15,342 | €28,463 | +€13,121 | +85.5% |
| Non-recurring operating income | 76A | €0 | €33,643 | +€33,643 | |
| Remuneration, social security and pensions | 62 | €227,613 | €238,992 | +€11,380 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,237 | €60,113 | +€3,877 | +6.9% |
| Other operating charges | 640/8 | €3,680 | €5,109 | +€1,428 | +38.8% |
| Non-recurring operating charges | 66A | €4,760 | €0 | -€4,760 | -100% |
| Gross operating margin | 9900 | €254,813 | €268,027 | +€13,214 | +5.2% |
| Operating profit (loss) | 9901 | -€37,477 | -€36,187 | +€1,290 | +3.4% |
| Financial income | 75/76B | €1,740 | €2,608 | +€868 | +49.9% |
| Recurring financial income | 75 | €1,740 | €2,608 | +€868 | +49.9% |
| Financial charges | 65/66B | €14,034 | €13,136 | -€898 | -6.4% |
| Recurring financial charges | 65 | €14,034 | €13,136 | -€898 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | -€49,771 | -€46,715 | +€3,056 | +6.1% |
| Income taxes | 67/77 | €144 | €200 | +€56 | +39.4% |
| Profit (loss) for the period | 9904 | -€49,915 | -€46,915 | +€3,000 | +6.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€49,915 | -€46,915 | +€3,000 | +6.0% |
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 21 October 2026 via checked.be.