D-Comp: 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-Comp
Largest movements
- Cash +€49,554
up €49,554 (+76.7%), from €64,587 to €114,141
mainly Net result for the year (+€41,110) and Tax, wage and social debts (+€11,774)
- Tangible fixed assets +€9,066
up €9,066 (+277%), from €3,272 to €12,337
of which Other tangible fixed assets: +€7,548
- Reserves +€41,110
up €41,110 (+78.0%), from €52,706 to €93,816
- Tax, wage and social debts +€11,774
up €11,774 (+74.3%), from €15,854 to €27,628
- Other debts +€4,204
up €4,204 (+107%), from €3,918 to €8,123
- Trade debts +€3,296
up €3,296 (+186%), from €1,769 to €5,065
- Accrued charges and deferred income -€2,873
no longer reported in 2025 (was €2,873)
- Gross operating margin +€10,871
up €10,871 (+24.8%), from €43,803 to €54,674
- Taxes +€1,951
up €1,951 (+20.3%), from €9,593 to €11,544
- Depreciation +€886
up €886 (+88.6%), from €1,000 to €1,885
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 | €81,121 | €138,632 | +€57,511 | +70.9% |
| Fixed assets | 21/28 | €3,362 | €12,428 | +€9,066 | +270% |
| Tangible fixed assets | 22/27 | €3,272 | €12,337 | +€9,066 | +277% |
| Plant, machinery and equipment | 23 | €771 | €3,253 | +€2,482 | +322% |
| Furniture and vehicles | 24 | €2,500 | €1,536 | -€964 | -38.6% |
| Other tangible fixed assets | 26 | - | €7,548 | +€7,548 | |
| Financial fixed assets | 28 | €91 | €91 | = | 0.0% |
| Current assets | 29/58 | €77,758 | €126,204 | +€48,445 | +62.3% |
| Amounts receivable within one year | 40/41 | €13,171 | €12,063 | -€1,109 | -8.4% |
| Trade receivables | 40 | €13,171 | €12,063 | -€1,109 | -8.4% |
| Cash at bank and in hand | 54/58 | €64,587 | €114,141 | +€49,554 | +76.7% |
| Total equity and liabilities | 10/49 | €81,121 | €138,632 | +€57,511 | +70.9% |
| Equity | 10/15 | €56,706 | €97,816 | +€41,110 | +72.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €52,706 | €93,816 | +€41,110 | +78.0% |
| Distributable reserves | 133 | €52,706 | €93,816 | +€41,110 | +78.0% |
| Amounts payable | 17/49 | €24,415 | €40,816 | +€16,401 | +67.2% |
| Amounts payable within one year | 42/48 | €21,542 | €40,816 | +€19,274 | +89.5% |
| Trade debts | 44 | €1,769 | €5,065 | +€3,296 | +186% |
| Suppliers | 440/4 | €1,769 | €5,065 | +€3,296 | +186% |
| Taxes, remuneration and social security | 45 | €15,854 | €27,628 | +€11,774 | +74.3% |
| Taxes | 450/3 | €15,854 | €27,628 | +€11,774 | +74.3% |
| Other amounts payable | 47/48 | €3,918 | €8,123 | +€4,204 | +107% |
| Accrued charges and deferred income | 492/3 | €2,873 | - | -€2,873 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,000 | €1,885 | +€886 | +88.6% |
| Other operating charges | 640/8 | €159 | €101 | -€58 | -36.6% |
| Gross operating margin | 9900 | €43,803 | €54,674 | +€10,871 | +24.8% |
| Operating profit (loss) | 9901 | €42,644 | €52,688 | +€10,044 | +23.6% |
| Financial income | 75/76B | - | €23 | +€23 | |
| Recurring financial income | 75 | - | €23 | +€23 | |
| Financial charges | 65/66B | €67 | €58 | -€9 | -12.8% |
| Recurring financial charges | 65 | €67 | €58 | -€9 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | €42,578 | €52,654 | +€10,076 | +23.7% |
| Income taxes | 67/77 | €9,593 | €11,544 | +€1,951 | +20.3% |
| Profit (loss) for the period | 9904 | €32,985 | €41,110 | +€8,125 | +24.6% |
| Profit (loss) for the period to be appropriated | 9905 | €32,985 | €41,110 | +€8,125 | +24.6% |
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.