D & D Engineering: 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 Engineering
Largest movements
- Receivables within one year +€15,769
up €15,769 (+225.4%), from €6,994 to €22,763
of which Trade receivables: +€13,958
- Deferred charges and accrued income -€13,521
down €13,521 (-68.6%), from €19,710 to €6,189
- Receivables after one year -€6,946
down €6,946 (-33.8%), from €20,542 to €13,596
- Cash +€5,401
up €5,401 (+13.6%), from €39,609 to €45,010
mainly Net result for the year (+€16,238) and Deferred charges and accrued income (+€13,521)
- Tangible fixed assets -€2,662
down €2,662 (-10.2%), from €26,180 to €23,518
of which Plant, machinery and equipment: -€1,408
- Reserves -€4,983
down €4,983 (-6.0%), from €83,362 to €78,379
- Other debts +€3,412
up €3,412 (+15.4%), from €22,107 to €25,520
- Tax, wage and social debts +€2,837
up €2,837 (+40.7%), from €6,972 to €9,809
- Accrued charges and deferred income -€1,545
down €1,545 (-49.4%), from €3,125 to €1,580
- Gross operating margin -€8,676
down €8,676 (-20.9%), from €41,425 to €32,749
- Financial income +€3,632
up €3,632 (+759.6%), from €478 to €4,110
- Financial charges +€2,874
up €2,874 (+130.5%), from €2,203 to €5,076
- Taxes -€1,562
down €1,562 (-15.9%), from €9,852 to €8,291
- Depreciation +€1,481
up €1,481 (+44.6%), from €3,324 to €4,805
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 | €129,037 | €128,683 | -€354 | -0.3% |
| Fixed assets | 21/28 | €26,180 | €23,518 | -€2,662 | -10.2% |
| Tangible fixed assets | 22/27 | €26,180 | €23,518 | -€2,662 | -10.2% |
| Land and buildings | 22 | €1,937 | €1,650 | -€288 | -14.8% |
| Plant, machinery and equipment | 23 | €7,971 | €6,563 | -€1,408 | -17.7% |
| Furniture and vehicles | 24 | €16,272 | €15,305 | -€967 | -5.9% |
| Current assets | 29/58 | €102,857 | €105,165 | +€2,309 | +2.2% |
| Amounts receivable after more than one year | 29 | €20,542 | €13,596 | -€6,946 | -33.8% |
| Other amounts receivable | 291 | €20,542 | €13,596 | -€6,946 | -33.8% |
| Amounts receivable within one year | 40/41 | €6,994 | €22,763 | +€15,769 | +225.4% |
| Trade receivables | 40 | €0 | €13,958 | +€13,958 | |
| Other amounts receivable | 41 | €6,994 | €8,805 | +€1,811 | +25.9% |
| Current investments | 50/53 | €16,001 | €17,607 | +€1,606 | +10.0% |
| Cash at bank and in hand | 54/58 | €39,609 | €45,010 | +€5,401 | +13.6% |
| Deferred charges and accrued income | 490/1 | €19,710 | €6,189 | -€13,521 | -68.6% |
| Total equity and liabilities | 10/49 | €129,037 | €128,683 | -€354 | -0.3% |
| Equity | 10/15 | €89,562 | €84,579 | -€4,983 | -5.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €83,362 | €78,379 | -€4,983 | -6.0% |
| Distributable reserves | 133 | €83,362 | €78,379 | -€4,983 | -6.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €39,475 | €44,104 | +€4,629 | +11.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €36,350 | €42,524 | +€6,174 | +17.0% |
| Current portion of amounts payable after more than one year | 42 | €3,940 | €3,374 | -€566 | -14.4% |
| Trade debts | 44 | €3,331 | €3,821 | +€491 | +14.7% |
| Suppliers | 440/4 | €3,331 | €3,821 | +€491 | +14.7% |
| Taxes, remuneration and social security | 45 | €6,972 | €9,809 | +€2,837 | +40.7% |
| Taxes | 450/3 | €6,972 | €9,809 | +€2,837 | +40.7% |
| Other amounts payable | 47/48 | €22,107 | €25,520 | +€3,412 | +15.4% |
| Accrued charges and deferred income | 492/3 | €3,125 | €1,580 | -€1,545 | -49.4% |
| Remuneration, social security and pensions | 62 | €2,068 | €1,924 | -€144 | -7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,324 | €4,805 | +€1,481 | +44.6% |
| Other operating charges | 640/8 | €510 | €524 | +€14 | +2.8% |
| Gross operating margin | 9900 | €41,425 | €32,749 | -€8,676 | -20.9% |
| Operating profit (loss) | 9901 | €35,523 | €25,495 | -€10,028 | -28.2% |
| Financial income | 75/76B | €478 | €4,110 | +€3,632 | +759.6% |
| Recurring financial income | 75 | €478 | €4,110 | +€3,632 | +759.6% |
| Financial charges | 65/66B | €2,203 | €5,076 | +€2,874 | +130.5% |
| Recurring financial charges | 65 | €2,203 | €5,076 | +€2,874 | +130.5% |
| Profit (loss) for the period before taxes | 9903 | €33,798 | €24,529 | -€9,269 | -27.4% |
| Income taxes | 67/77 | €9,852 | €8,291 | -€1,562 | -15.9% |
| Profit (loss) for the period | 9904 | €23,946 | €16,238 | -€7,708 | -32.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,946 | €16,238 | -€7,708 | -32.2% |
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.