D&D Concept: 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 Concept
Largest movements
- Tangible fixed assets +€587,647
new in 2025: €587,647
- Cash -€57,103
down €57,103 (-59.2%), from €96,395 to €39,292
mainly Investment in fixed assets (net) (-€594,942) and Receivables within one year (-€9,687)
- Receivables within one year +€9,687
up €9,687 (+11.7%), from €82,805 to €92,492
of which Other amounts receivable: +€17,942
- Debts after one year +€506,364
new in 2025: €506,364
- Other debts +€12,579
up €12,579 (+127.7%), from €9,849 to €22,428
- Tax, wage and social debts +€12,348
up €12,348 (+225.4%), from €5,478 to €17,826
- Other operating charges +€77,406
up €77,406 (+13713.7%), from €564 to €77,970
- Taxes -€17,942
down €17,942 (-96.2%), from €18,655 to €713
- Financial charges +€8,678
up €8,678 (+1404.2%), from €618 to €9,296
- Depreciation +€7,294
new in 2025: €7,294
- Gross operating margin -€5,505
down €5,505 (-5.3%), from €103,366 to €97,862
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 | €179,273 | €719,804 | +€540,531 | +301.5% |
| Fixed assets | 21/28 | - | €587,647 | +€587,647 | |
| Tangible fixed assets | 22/27 | - | €587,647 | +€587,647 | |
| Land and buildings | 22 | - | €587,647 | +€587,647 | |
| Current assets | 29/58 | €179,273 | €132,157 | -€47,116 | -26.3% |
| Amounts receivable within one year | 40/41 | €82,805 | €92,492 | +€9,687 | +11.7% |
| Trade receivables | 40 | €81,460 | €73,205 | -€8,255 | -10.1% |
| Other amounts receivable | 41 | €1,345 | €19,287 | +€17,942 | +1334.4% |
| Cash at bank and in hand | 54/58 | €96,395 | €39,292 | -€57,103 | -59.2% |
| Deferred charges and accrued income | 490/1 | €73 | €373 | +€300 | +408.1% |
| Total equity and liabilities | 10/49 | €179,273 | €719,804 | +€540,531 | +301.5% |
| Equity | 10/15 | €163,835 | €166,441 | +€2,605 | +1.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €143,835 | €146,441 | +€2,605 | +1.8% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €141,835 | €144,441 | +€2,605 | +1.8% |
| Amounts payable | 17/49 | €15,437 | €553,363 | +€537,926 | +3484.5% |
| Amounts payable after more than one year | 17 | - | €506,364 | +€506,364 | |
| Financial debts | 170/4 | - | €506,364 | +€506,364 | |
| Amounts payable within one year | 42/48 | €15,437 | €46,999 | +€31,562 | +204.4% |
| Financial debts | 43 | - | €6,745 | +€6,745 | |
| Other loans | 439 | - | €6,745 | +€6,745 | |
| Trade debts | 44 | €110 | - | -€110 | |
| Suppliers | 440/4 | €110 | - | -€110 | |
| Taxes, remuneration and social security | 45 | €5,478 | €17,826 | +€12,348 | +225.4% |
| Taxes | 450/3 | €5,478 | €17,826 | +€12,348 | +225.4% |
| Other amounts payable | 47/48 | €9,849 | €22,428 | +€12,579 | +127.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €7,294 | +€7,294 | |
| Other operating charges | 640/8 | €564 | €77,970 | +€77,406 | +13713.7% |
| Gross operating margin | 9900 | €103,366 | €97,862 | -€5,505 | -5.3% |
| Operating profit (loss) | 9901 | €102,802 | €12,597 | -€90,205 | -87.7% |
| Financial income | 75/76B | €0 | €17 | +€17 | +171700.0% |
| Recurring financial income | 75 | €0 | €17 | +€17 | +171700.0% |
| Financial charges | 65/66B | €618 | €9,296 | +€8,678 | +1404.2% |
| Recurring financial charges | 65 | €618 | €9,296 | +€8,678 | +1404.2% |
| Profit (loss) for the period before taxes | 9903 | €102,184 | €3,318 | -€98,866 | -96.8% |
| Income taxes | 67/77 | €18,655 | €713 | -€17,942 | -96.2% |
| Profit (loss) for the period | 9904 | €83,529 | €2,605 | -€80,923 | -96.9% |
| Profit (loss) for the period to be appropriated | 9905 | €83,529 | €2,605 | -€80,923 | -96.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.