D-Click: 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-Click
Largest movements
- Receivables within one year +€14,937
up €14,937 (+170.6%), from €8,757 to €23,694
of which Trade receivables: +€13,667
- Tangible fixed assets -€10,697
down €10,697 (-36.6%), from €29,197 to €18,500
of which Furniture and vehicles: -€7,285
- Cash -€10,013
down €10,013 (-30.0%), from €33,394 to €23,381
mainly Receivables within one year (-€14,937) and Debts after one year (-€6,463)
- Debts after one year -€6,463
down €6,463 (-46.5%), from €13,914 to €7,451
- Trade debts +€3,256
up €3,256 (+59.6%), from €5,466 to €8,722
- Current portion of long-term debt -€2,525
down €2,525 (-28.1%), from €8,988 to €6,463
- Tax, wage and social debts +€1,134
up €1,134 (+8.2%), from €13,910 to €15,043
- Other debts -€830
down €830 (-14.2%), from €5,856 to €5,026
- Gross operating margin +€4,619
up €4,619 (+45.7%), from €10,107 to €14,727
- Taxes +€1,336
up €1,336 (+400.9%), from €333 to €1,669
- Depreciation +€966
up €966 (+9.9%), from €9,731 to €10,697
- Financial charges -€933
down €933 (-34.7%), from €2,689 to €1,756
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 | €72,685 | €66,999 | -€5,687 | -7.8% |
| Fixed assets | 21/28 | €29,197 | €18,500 | -€10,697 | -36.6% |
| Tangible fixed assets | 22/27 | €29,197 | €18,500 | -€10,697 | -36.6% |
| Land and buildings | 22 | €14,400 | €10,989 | -€3,412 | -23.7% |
| Furniture and vehicles | 24 | €14,797 | €7,512 | -€7,285 | -49.2% |
| Current assets | 29/58 | €43,488 | €48,498 | +€5,010 | +11.5% |
| Amounts receivable within one year | 40/41 | €8,757 | €23,694 | +€14,937 | +170.6% |
| Trade receivables | 40 | €6,957 | €20,624 | +€13,667 | +196.4% |
| Other amounts receivable | 41 | €1,800 | €3,070 | +€1,270 | +70.5% |
| Cash at bank and in hand | 54/58 | €33,394 | €23,381 | -€10,013 | -30.0% |
| Deferred charges and accrued income | 490/1 | €1,337 | €1,423 | +€86 | +6.5% |
| Total equity and liabilities | 10/49 | €72,685 | €66,999 | -€5,687 | -7.8% |
| Equity | 10/15 | €24,329 | €24,293 | -€35 | -0.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €21,661 | €21,661 | = | 0.0% |
| Distributable reserves | 133 | €21,661 | €21,661 | = | 0.0% |
| Profit (loss) carried forward | 14 | €668 | €633 | -€35 | -5.3% |
| Amounts payable | 17/49 | €48,357 | €42,705 | -€5,651 | -11.7% |
| Amounts payable after more than one year | 17 | €13,914 | €7,451 | -€6,463 | -46.5% |
| Financial debts | 170/4 | €13,914 | €7,451 | -€6,463 | -46.5% |
| Amounts payable within one year | 42/48 | €34,443 | €35,255 | +€812 | +2.4% |
| Current portion of amounts payable after more than one year | 42 | €8,988 | €6,463 | -€2,525 | -28.1% |
| Trade debts | 44 | €5,466 | €8,722 | +€3,256 | +59.6% |
| Suppliers | 440/4 | €5,466 | €8,722 | +€3,256 | +59.6% |
| Advances received on contracts in progress | 46 | €223 | - | -€223 | |
| Taxes, remuneration and social security | 45 | €13,910 | €15,043 | +€1,134 | +8.2% |
| Taxes | 450/3 | €13,910 | €15,043 | +€1,134 | +8.2% |
| Other amounts payable | 47/48 | €5,856 | €5,026 | -€830 | -14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,731 | €10,697 | +€966 | +9.9% |
| Other operating charges | 640/8 | €622 | €641 | +€18 | +2.9% |
| Gross operating margin | 9900 | €10,107 | €14,727 | +€4,619 | +45.7% |
| Operating profit (loss) | 9901 | -€246 | €3,389 | +€3,636 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,689 | €1,756 | -€933 | -34.7% |
| Recurring financial charges | 65 | €2,689 | €1,756 | -€933 | -34.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,935 | €1,633 | +€4,569 | |
| Income taxes | 67/77 | €333 | €1,669 | +€1,336 | +400.9% |
| Profit (loss) for the period | 9904 | -€3,268 | -€35 | +€3,233 | +98.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,268 | -€35 | +€3,233 | +98.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.