D-@ccount: 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-@ccount
Largest movements
- Cash +€17,873
up €17,873 (+95.6%), from €18,704 to €36,577
mainly Net result for the year (+€26,207) and Depreciation (+€7,467)
- Tangible fixed assets -€5,727
down €5,727 (-29.7%), from €19,294 to €13,568
- Receivables within one year +€5,633
up €5,633 (+138.8%), from €4,058 to €9,692
of which Trade receivables: +€5,749
- Deferred charges and accrued income +€893
up €893 (+97.0%), from €920 to €1,813
- Reserves +€26,207
up €26,207 (+95.3%), from €27,493 to €53,700
- Other debts -€9,450
down €9,450 (-69.2%), from €13,659 to €4,210
- Tax, wage and social debts +€1,804
up €1,804 (+969.7%), from €186 to €1,990
- Gross operating margin +€12,858
up €12,858 (+42.9%), from €29,937 to €42,795
- Taxes +€2,398
up €2,398 (+40.4%), from €5,931 to €8,328
- Depreciation +€840
up €840 (+12.7%), from €6,627 to €7,467
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 | €42,977 | €61,649 | +€18,672 | +43.4% |
| Fixed assets | 21/28 | €19,294 | €13,568 | -€5,727 | -29.7% |
| Tangible fixed assets | 22/27 | €19,294 | €13,568 | -€5,727 | -29.7% |
| Furniture and vehicles | 24 | €19,294 | €13,568 | -€5,727 | -29.7% |
| Current assets | 29/58 | €23,683 | €48,082 | +€24,399 | +103.0% |
| Amounts receivable within one year | 40/41 | €4,058 | €9,692 | +€5,633 | +138.8% |
| Trade receivables | 40 | €3,923 | €9,672 | +€5,749 | +146.5% |
| Other amounts receivable | 41 | €135 | €19 | -€116 | -85.6% |
| Cash at bank and in hand | 54/58 | €18,704 | €36,577 | +€17,873 | +95.6% |
| Deferred charges and accrued income | 490/1 | €920 | €1,813 | +€893 | +97.0% |
| Total equity and liabilities | 10/49 | €42,977 | €61,649 | +€18,672 | +43.4% |
| Equity | 10/15 | €28,993 | €55,200 | +€26,207 | +90.4% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €27,493 | €53,700 | +€26,207 | +95.3% |
| Distributable reserves | 133 | €27,493 | €53,700 | +€26,207 | +95.3% |
| Amounts payable | 17/49 | €13,985 | €6,450 | -€7,535 | -53.9% |
| Amounts payable within one year | 42/48 | €13,985 | €6,450 | -€7,535 | -53.9% |
| Trade debts | 44 | €139 | €250 | +€111 | +79.7% |
| Suppliers | 440/4 | €139 | €250 | +€111 | +79.7% |
| Taxes, remuneration and social security | 45 | €186 | €1,990 | +€1,804 | +969.7% |
| Taxes | 450/3 | €186 | €1,990 | +€1,804 | +969.7% |
| Other amounts payable | 47/48 | €13,659 | €4,210 | -€9,450 | -69.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,627 | €7,467 | +€840 | +12.7% |
| Other operating charges | 640/8 | €678 | €703 | +€25 | +3.7% |
| Gross operating margin | 9900 | €29,937 | €42,795 | +€12,858 | +42.9% |
| Operating profit (loss) | 9901 | €22,632 | €34,624 | +€11,993 | +53.0% |
| Financial charges | 65/66B | €87 | €89 | +€2 | +2.7% |
| Recurring financial charges | 65 | €87 | €89 | +€2 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | €22,545 | €34,535 | +€11,990 | +53.2% |
| Income taxes | 67/77 | €5,931 | €8,328 | +€2,398 | +40.4% |
| Profit (loss) for the period | 9904 | €16,614 | €26,207 | +€9,593 | +57.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,614 | €26,207 | +€9,593 | +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 10 October 2026 via checked.be.