D & D BUILDING: 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 & D BUILDING
Largest movements
- Cash +€63,534
up €63,534 (+38.5%), from €165,079 to €228,613
mainly Net result for the year (+€85,863) and Depreciation (+€31,802)
- Tangible fixed assets -€31,802
down €31,802 (-6.4%), from €495,078 to €463,276
of which Land and buildings: -€27,352
- Stocks and contracts -€19,470
down €19,470 (-93.5%), from €20,823 to €1,354
- Other debts -€98,729
down €98,729 (-17.3%), from €571,341 to €472,612
- Profit (loss) carried forward +€63,562
up €63,562, from -€63,562 to €0
- Trade debts +€22,404
up €22,404 (+1516.0%), from €1,478 to €23,882
- Reserves +€22,301
new in 2025: €22,301
of which Distributable reserves: +€16,101
- Gross operating margin +€40,558
up €40,558 (+42.3%), from €95,778 to €136,336
- Taxes +€11,443
new in 2025: €11,443
- Depreciation +€1,723
up €1,723 (+5.7%), from €30,079 to €31,802
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 | €705,351 | €716,432 | +€11,081 | +1.6% |
| Fixed assets | 21/28 | €495,078 | €463,276 | -€31,802 | -6.4% |
| Tangible fixed assets | 22/27 | €495,078 | €463,276 | -€31,802 | -6.4% |
| Land and buildings | 22 | €477,278 | €449,926 | -€27,352 | -5.7% |
| Plant, machinery and equipment | 23 | €2,000 | €1,500 | -€500 | -25.0% |
| Furniture and vehicles | 24 | €15,800 | €11,850 | -€3,950 | -25.0% |
| Current assets | 29/58 | €210,273 | €253,157 | +€42,884 | +20.4% |
| Stocks and contracts in progress | 3 | €20,823 | €1,354 | -€19,470 | -93.5% |
| Stocks | 30/36 | €20,823 | €1,354 | -€19,470 | -93.5% |
| Amounts receivable within one year | 40/41 | €17,737 | €17,074 | -€662 | -3.7% |
| Trade receivables | 40 | €17,737 | €17,074 | -€662 | -3.7% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €165,079 | €228,613 | +€63,534 | +38.5% |
| Deferred charges and accrued income | 490/1 | €6,634 | €6,116 | -€518 | -7.8% |
| Total equity and liabilities | 10/49 | €705,351 | €716,432 | +€11,081 | +1.6% |
| Equity | 10/15 | -€1,562 | €84,301 | +€85,863 | |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | - | €22,301 | +€22,301 | |
| Non-distributable reserves | 130/1 | - | €6,200 | +€6,200 | |
| Legal reserve | 130 | - | €6,200 | +€6,200 | |
| Distributable reserves | 133 | - | €16,101 | +€16,101 | |
| Profit (loss) carried forward | 14 | -€63,562 | €0 | +€63,562 | |
| Amounts payable | 17/49 | €706,913 | €632,131 | -€74,782 | -10.6% |
| Amounts payable after more than one year | 17 | €129,988 | €129,988 | = | 0.0% |
| Financial debts | 170/4 | €129,988 | €129,988 | = | 0.0% |
| Amounts payable within one year | 42/48 | €576,925 | €502,143 | -€74,782 | -13.0% |
| Trade debts | 44 | €1,478 | €23,882 | +€22,404 | +1516.0% |
| Suppliers | 440/4 | €1,478 | €23,882 | +€22,404 | +1516.0% |
| Taxes, remuneration and social security | 45 | €4,106 | €5,650 | +€1,544 | +37.6% |
| Taxes | 450/3 | €4,106 | €5,650 | +€1,544 | +37.6% |
| Other amounts payable | 47/48 | €571,341 | €472,612 | -€98,729 | -17.3% |
| Non-recurring operating income | 76A | €36,457 | - | -€36,457 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,079 | €31,802 | +€1,723 | +5.7% |
| Other operating charges | 640/8 | €6,155 | €7,067 | +€912 | +14.8% |
| Gross operating margin | 9900 | €95,778 | €136,336 | +€40,558 | +42.3% |
| Operating profit (loss) | 9901 | €59,544 | €97,467 | +€37,923 | +63.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €25 | €161 | +€136 | +542.8% |
| Recurring financial charges | 65 | €25 | €161 | +€136 | +542.8% |
| Profit (loss) for the period before taxes | 9903 | €59,519 | €97,305 | +€37,786 | +63.5% |
| Income taxes | 67/77 | - | €11,443 | +€11,443 | |
| Profit (loss) for the period | 9904 | €59,519 | €85,863 | +€26,344 | +44.3% |
| Profit (loss) for the period to be appropriated | 9905 | €59,519 | €85,863 | +€26,344 | +44.3% |
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 7 October 2026 via checked.be.