D & D CONCILIUM: 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 CONCILIUM
Largest movements
- Receivables within one year -€128,372
down €128,372 (-16.1%), from €795,815 to €667,442
of which Trade receivables: -€129,928
- Tangible fixed assets -€47,710
down €47,710 (-3.5%), from €1.4m to €1.3m
of which Land and buildings: -€47,442
- Reserves +€409,661
up €409,661 (+2,194%), from €18,671 to €428,333
of which Distributable reserves: +€409,661
- Profit (loss) carried forward -€276,511
down €276,511 (-100%), from €276,511 to €0
- Trade debts -€223,901
down €223,901 (-54.7%), from €409,332 to €185,431
- Debts after one year -€186,238
down €186,238 (-18.7%), from €996,311 to €810,073
- Tax, wage and social debts +€49,364
up €49,364 (+951%), from €5,190 to €54,554
- Gross operating margin +€51,775
up €51,775 (+34.1%), from €151,863 to €203,638
- Taxes +€36,738
up €36,738 (+208%), from €17,678 to €54,415
- Financial charges +€20,622
up €20,622 (+46.8%), from €44,053 to €64,675
- Financial income +€14,684
up €14,684 (+15.6%), from €94,041 to €108,725
- Other operating charges +€11,195
up €11,195 (+919%), from €1,218 to €12,413
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 | €2,567,617 | €2,383,411 | -€184,206 | -7.2% |
| Fixed assets | 21/28 | €1,367,667 | €1,319,957 | -€47,710 | -3.5% |
| Tangible fixed assets | 22/27 | €1,362,716 | €1,315,006 | -€47,710 | -3.5% |
| Land and buildings | 22 | €1,360,435 | €1,312,993 | -€47,442 | -3.5% |
| Plant, machinery and equipment | 23 | €2,280 | €2,013 | -€268 | -11.7% |
| Financial fixed assets | 28 | €4,951 | €4,951 | = | 0.0% |
| Current assets | 29/58 | €1,199,950 | €1,063,454 | -€136,497 | -11.4% |
| Stocks and contracts in progress | 3 | €177,392 | €185,300 | +€7,908 | +4.5% |
| Stocks | 30/36 | €177,392 | €185,300 | +€7,908 | +4.5% |
| Amounts receivable within one year | 40/41 | €795,815 | €667,442 | -€128,372 | -16.1% |
| Trade receivables | 40 | €612,507 | €482,579 | -€129,928 | -21.2% |
| Other amounts receivable | 41 | €183,308 | €184,863 | +€1,556 | +0.8% |
| Cash at bank and in hand | 54/58 | €225,548 | €209,071 | -€16,477 | -7.3% |
| Deferred charges and accrued income | 490/1 | €1,196 | €1,641 | +€445 | +37.2% |
| Total equity and liabilities | 10/49 | €2,567,617 | €2,383,411 | -€184,206 | -7.2% |
| Equity | 10/15 | €357,182 | €490,333 | +€133,150 | +37.3% |
| 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 | €18,671 | €428,333 | +€409,661 | +2,194% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €12,471 | €422,133 | +€409,661 | +3,285% |
| Profit (loss) carried forward | 14 | €276,511 | €0 | -€276,511 | -100% |
| Amounts payable | 17/49 | €2,210,435 | €1,893,079 | -€317,357 | -14.4% |
| Amounts payable after more than one year | 17 | €996,311 | €810,073 | -€186,238 | -18.7% |
| Financial debts | 170/4 | €996,311 | €810,073 | -€186,238 | -18.7% |
| Amounts payable within one year | 42/48 | €1,214,124 | €1,041,472 | -€172,652 | -14.2% |
| Current portion of amounts payable after more than one year | 42 | €184,603 | €186,238 | +€1,635 | +0.9% |
| Trade debts | 44 | €409,332 | €185,431 | -€223,901 | -54.7% |
| Suppliers | 440/4 | €409,332 | €185,431 | -€223,901 | -54.7% |
| Taxes, remuneration and social security | 45 | €5,190 | €54,554 | +€49,364 | +951% |
| Taxes | 450/3 | €5,190 | €54,554 | +€49,364 | +951% |
| Other amounts payable | 47/48 | €615,000 | €615,249 | +€249 | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €41,533 | +€41,533 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,357 | €47,710 | +€353 | +0.7% |
| Other operating charges | 640/8 | €1,218 | €12,413 | +€11,195 | +919% |
| Gross operating margin | 9900 | €151,863 | €203,638 | +€51,775 | +34.1% |
| Operating profit (loss) | 9901 | €103,288 | €143,515 | +€40,227 | +38.9% |
| Financial income | 75/76B | €94,041 | €108,725 | +€14,684 | +15.6% |
| Recurring financial income | 75 | €94,041 | €108,725 | +€14,684 | +15.6% |
| Financial charges | 65/66B | €44,053 | €64,675 | +€20,622 | +46.8% |
| Recurring financial charges | 65 | €44,053 | €64,675 | +€20,622 | +46.8% |
| Profit (loss) for the period before taxes | 9903 | €153,277 | €187,566 | +€34,289 | +22.4% |
| Income taxes | 67/77 | €17,678 | €54,415 | +€36,738 | +208% |
| Profit (loss) for the period | 9904 | €135,599 | €133,150 | -€2,449 | -1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €135,599 | €133,150 | -€2,449 | -1.8% |
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 24 October 2026 via checked.be.