D²CONCEPTS: 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.
D²CONCEPTS
Largest movements
- Tangible fixed assets +€45,249
new in 2025: €45,249
- Receivables within one year +€8,804
up €8,804 (+40.2%), from €21,902 to €30,706
of which Other amounts receivable: +€7,199
- Intangible fixed assets -€3,165
down €3,165 (-28.3%), from €11,199 to €8,034
- Cash +€1,499
up €1,499 (+1840.6%), from €81 to €1,580
mainly Other debts (+€88,348) and Depreciation (+€3,339)
- Other debts +€88,348
up €88,348 (+3358.8%), from €2,630 to €90,978
- Profit (loss) carried forward -€27,497
new in 2025: -€27,497
- Tax, wage and social debts -€4,085
down €4,085 (-99.9%), from €4,088 to €3
- Trade debts -€2,420
down €2,420 (-41.0%), from €5,906 to €3,486
- Reserves -€1,958
down €1,958 (-100.0%), from €1,958 to €0
- Gross operating margin -€16,556
down €16,556 (-197.3%), from -€8,390 to -€24,946
- Taxes -€417
down €417, from €415 to -€3
- Financial income +€369
up €369 (+425.7%), from €87 to €456
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 | €33,182 | €85,570 | +€52,388 | +157.9% |
| Fixed assets | 21/28 | €11,199 | €53,284 | +€42,085 | +375.8% |
| Intangible fixed assets | 21 | €11,199 | €8,034 | -€3,165 | -28.3% |
| Tangible fixed assets | 22/27 | - | €45,249 | +€45,249 | |
| Furniture and vehicles | 24 | - | €45,249 | +€45,249 | |
| Current assets | 29/58 | €21,983 | €32,286 | +€10,303 | +46.9% |
| Amounts receivable within one year | 40/41 | €21,902 | €30,706 | +€8,804 | +40.2% |
| Trade receivables | 40 | €10,793 | €12,398 | +€1,606 | +14.9% |
| Other amounts receivable | 41 | €11,109 | €18,308 | +€7,199 | +64.8% |
| Cash at bank and in hand | 54/58 | €81 | €1,580 | +€1,499 | +1840.6% |
| Total equity and liabilities | 10/49 | €33,182 | €85,570 | +€52,388 | +157.9% |
| Equity | 10/15 | €20,558 | -€8,897 | -€29,455 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,958 | €0 | -€1,958 | -100.0% |
| Distributable reserves | 133 | €1,958 | €0 | -€1,958 | -100.0% |
| Profit (loss) carried forward | 14 | - | -€27,497 | -€27,497 | |
| Amounts payable | 17/49 | €12,624 | €94,467 | +€81,843 | +648.3% |
| Amounts payable within one year | 42/48 | €12,624 | €94,467 | +€81,843 | +648.3% |
| Trade debts | 44 | €5,906 | €3,486 | -€2,420 | -41.0% |
| Suppliers | 440/4 | €5,906 | €3,486 | -€2,420 | -41.0% |
| Taxes, remuneration and social security | 45 | €4,088 | €3 | -€4,085 | -99.9% |
| Taxes | 450/3 | €4,088 | €3 | -€4,085 | -99.9% |
| Other amounts payable | 47/48 | €2,630 | €90,978 | +€88,348 | +3358.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,165 | €3,339 | +€174 | +5.5% |
| Other operating charges | 640/8 | €1,190 | €1,300 | +€110 | +9.2% |
| Gross operating margin | 9900 | -€8,390 | -€24,946 | -€16,556 | -197.3% |
| Operating profit (loss) | 9901 | -€12,744 | -€29,584 | -€16,840 | -132.1% |
| Financial income | 75/76B | €87 | €456 | +€369 | +425.7% |
| Recurring financial income | 75 | €87 | €456 | +€369 | +425.7% |
| Financial charges | 65/66B | €449 | €329 | -€120 | -26.7% |
| Recurring financial charges | 65 | €449 | €329 | -€120 | -26.7% |
| Profit (loss) for the period before taxes | 9903 | -€13,107 | -€29,458 | -€16,351 | -124.8% |
| Income taxes | 67/77 | €415 | -€3 | -€417 | |
| Profit (loss) for the period | 9904 | -€13,521 | -€29,455 | -€15,934 | -117.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,521 | -€29,455 | -€15,934 | -117.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.