D & D ADVIESBURO: 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 & D ADVIESBURO
Largest movements
- Tangible fixed assets -€215,741
down €215,741 (-97.0%), from €222,343 to €6,601
of which Land and buildings: -€213,329
- Current investments +€110,000
up €110,000 (+78.6%), from €140,000 to €250,000
- Cash +€63,129
up €63,129 (+1,188%), from €5,312 to €68,440
mainly Investment in fixed assets (net) (+€213,329) and Net result for the year (+€23,473)
- Receivables within one year +€11,366
up €11,366 (+6.7%), from €169,748 to €181,115
of which Other amounts receivable: +€11,366
- Tax, wage and social debts -€53,757
down €53,757 (-94.4%), from €56,925 to €3,168
of which Taxes: -€53,775
- Profit (loss) carried forward +€20,199
no longer reported in 2025 (was -€20,199)
- Gross operating margin -€342,341
down €342,341 (-89.5%), from €382,459 to €40,119
- Taxes -€108,349
down €108,349 (-90.8%), from €119,369 to €11,020
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 | €539,991 | €509,366 | -€30,624 | -5.7% |
| Fixed assets | 21/28 | €222,343 | €6,601 | -€215,741 | -97.0% |
| Tangible fixed assets | 22/27 | €222,343 | €6,601 | -€215,741 | -97.0% |
| Land and buildings | 22 | €213,329 | - | -€213,329 | |
| Plant, machinery and equipment | 23 | €3,616 | €3,313 | -€303 | -8.4% |
| Furniture and vehicles | 24 | €5,398 | €3,288 | -€2,110 | -39.1% |
| Current assets | 29/58 | €317,648 | €502,765 | +€185,117 | +58.3% |
| Amounts receivable within one year | 40/41 | €169,748 | €181,115 | +€11,366 | +6.7% |
| Trade receivables | 40 | €124,130 | €124,130 | = | 0.0% |
| Other amounts receivable | 41 | €45,618 | €56,985 | +€11,366 | +24.9% |
| Current investments | 50/53 | €140,000 | €250,000 | +€110,000 | +78.6% |
| Cash at bank and in hand | 54/58 | €5,312 | €68,440 | +€63,129 | +1,188% |
| Deferred charges and accrued income | 490/1 | €2,588 | €3,210 | +€622 | +24.0% |
| Total equity and liabilities | 10/49 | €539,991 | €509,366 | -€30,624 | -5.7% |
| Equity | 10/15 | €478,512 | €501,985 | +€23,473 | +4.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €480,119 | €483,393 | +€3,274 | +0.7% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €478,260 | €481,534 | +€3,274 | +0.7% |
| Profit (loss) carried forward | 14 | -€20,199 | - | +€20,199 | |
| Amounts payable | 17/49 | €61,479 | €7,381 | -€54,098 | -88.0% |
| Amounts payable within one year | 42/48 | €61,479 | €7,381 | -€54,098 | -88.0% |
| Trade debts | 44 | €4,554 | €4,214 | -€340 | -7.5% |
| Suppliers | 440/4 | €4,554 | €4,214 | -€340 | -7.5% |
| Taxes, remuneration and social security | 45 | €56,925 | €3,168 | -€53,757 | -94.4% |
| Taxes | 450/3 | €54,103 | €327 | -€53,775 | -99.4% |
| Remuneration and social security | 454/9 | €2,822 | €2,840 | +€18 | +0.6% |
| Remuneration, social security and pensions | 62 | €456 | €420 | -€35 | -7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,030 | €2,412 | +€383 | +18.9% |
| Other operating charges | 640/8 | €1,282 | €2,122 | +€839 | +65.5% |
| Gross operating margin | 9900 | €382,459 | €40,119 | -€342,341 | -89.5% |
| Operating profit (loss) | 9901 | €378,692 | €35,164 | -€343,528 | -90.7% |
| Financial charges | 65/66B | €297 | €671 | +€374 | +126% |
| Recurring financial charges | 65 | €297 | €671 | +€374 | +126% |
| Profit (loss) for the period before taxes | 9903 | €378,395 | €34,493 | -€343,901 | -90.9% |
| Income taxes | 67/77 | €119,369 | €11,020 | -€108,349 | -90.8% |
| Profit (loss) for the period | 9904 | €259,025 | €23,473 | -€235,552 | -90.9% |
| Profit (loss) for the period to be appropriated | 9905 | €259,025 | €23,473 | -€235,552 | -90.9% |
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 1 November 2026 via checked.be.