D & C Plus: 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 & C Plus
Largest movements
- Cash +€16,540
up €16,540 (+45.0%), from €36,754 to €53,294
mainly Net result for the year (+€46,001) and Tax, wage and social debts (+€10,851)
- Receivables within one year -€1,974
down €1,974 (-8.4%), from €23,498 to €21,524
of which Trade receivables: -€7,226
- Reserves +€46,001
up €46,001 (+605%), from €7,603 to €53,604
- Other debts -€30,000
down €30,000 (-100%), from €30,000 to €0
- Trade debts -€12,283
down €12,283 (-97.2%), from €12,631 to €348
- Tax, wage and social debts +€10,851
up €10,851 (+419%), from €2,588 to €13,439
- Gross operating margin +€26,033
up €26,033 (+69.3%), from €37,591 to €63,624
- Taxes +€9,170
up €9,170 (+120%), from €7,665 to €16,836
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 | €63,323 | €77,891 | +€14,569 | +23.0% |
| Fixed assets | 21/28 | €3,000 | €3,000 | = | 0.0% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €60,323 | €74,891 | +€14,569 | +24.2% |
| Amounts receivable within one year | 40/41 | €23,498 | €21,524 | -€1,974 | -8.4% |
| Trade receivables | 40 | €20,005 | €12,779 | -€7,226 | -36.1% |
| Other amounts receivable | 41 | €3,493 | €8,745 | +€5,252 | +150% |
| Cash at bank and in hand | 54/58 | €36,754 | €53,294 | +€16,540 | +45.0% |
| Deferred charges and accrued income | 490/1 | €71 | €73 | +€2 | +3.0% |
| Total equity and liabilities | 10/49 | €63,323 | €77,891 | +€14,569 | +23.0% |
| Equity | 10/15 | €18,103 | €64,104 | +€46,001 | +254% |
| Contributions | 10/11 | €10,500 | €10,500 | = | 0.0% |
| Reserves | 13 | €7,603 | €53,604 | +€46,001 | +605% |
| Distributable reserves | 133 | €7,603 | €53,604 | +€46,001 | +605% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €45,220 | €13,787 | -€31,433 | -69.5% |
| Amounts payable within one year | 42/48 | €45,220 | €13,787 | -€31,433 | -69.5% |
| Trade debts | 44 | €12,631 | €348 | -€12,283 | -97.2% |
| Suppliers | 440/4 | €12,631 | €348 | -€12,283 | -97.2% |
| Taxes, remuneration and social security | 45 | €2,588 | €13,439 | +€10,851 | +419% |
| Taxes | 450/3 | €2,588 | €13,439 | +€10,851 | +419% |
| Other amounts payable | 47/48 | €30,000 | €0 | -€30,000 | -100% |
| Other operating charges | 640/8 | €616 | €302 | -€314 | -51.0% |
| Gross operating margin | 9900 | €37,591 | €63,624 | +€26,033 | +69.3% |
| Operating profit (loss) | 9901 | €36,975 | €63,322 | +€26,347 | +71.3% |
| Financial income | 75/76B | €0 | €101 | +€101 | |
| Recurring financial income | 75 | €0 | €101 | +€101 | |
| Financial charges | 65/66B | €142 | €586 | +€444 | +312% |
| Recurring financial charges | 65 | €142 | €586 | +€444 | +312% |
| Profit (loss) for the period before taxes | 9903 | €36,833 | €62,837 | +€26,005 | +70.6% |
| Income taxes | 67/77 | €7,665 | €16,836 | +€9,170 | +120% |
| Profit (loss) for the period | 9904 | €29,167 | €46,001 | +€16,834 | +57.7% |
| Profit (loss) for the period to be appropriated | 9905 | €29,167 | €46,001 | +€16,834 | +57.7% |
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 14 October 2026 via checked.be.