D & D FACILITIES: 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 FACILITIES
Largest movements
- Receivables within one year +€214,393
up €214,393 (+773%), from €27,725 to €242,118
of which Trade receivables: +€163,960
- Intangible fixed assets -€44,367
down €44,367 (-93.8%), from €47,301 to €2,934
- Tangible fixed assets -€23,442
down €23,442 (-31.6%), from €74,135 to €50,692
of which Furniture and vehicles: -€22,038
- Cash -€14,872
down €14,872 (-19.3%), from €76,868 to €61,995
mainly Receivables within one year (-€214,393) and Other debts (-€70,893)
- Profit (loss) carried forward +€205,808
up €205,808 (+56.9%), from -€361,425 to -€155,617
- Other debts -€70,893
down €70,893 (-32.9%), from €215,307 to €144,414
- Accrued charges and deferred income +€11,071
up €11,071 (+44.1%), from €25,127 to €36,198
- Gross operating margin +€150,799
up €150,799 (+116%), from €130,316 to €281,115
- Financial income +€11,804
up €11,804 (+697%), from €1,693 to €13,496
- Financial charges -€8,700
down €8,700 (-32.5%), from €26,776 to €18,076
- Depreciation +€4,992
up €4,992 (+7.9%), from €62,817 to €67,809
- Other operating charges -€4,837
down €4,837 (-66.9%), from €7,225 to €2,388
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 | €390,343 | €530,277 | +€139,934 | +35.8% |
| Fixed assets | 21/28 | €121,435 | €53,626 | -€67,809 | -55.8% |
| Intangible fixed assets | 21 | €47,301 | €2,934 | -€44,367 | -93.8% |
| Tangible fixed assets | 22/27 | €74,135 | €50,692 | -€23,442 | -31.6% |
| Plant, machinery and equipment | 23 | €4,212 | €2,808 | -€1,404 | -33.3% |
| Furniture and vehicles | 24 | €69,923 | €47,884 | -€22,038 | -31.5% |
| Current assets | 29/58 | €268,908 | €476,651 | +€207,743 | +77.3% |
| Amounts receivable within one year | 40/41 | €27,725 | €242,118 | +€214,393 | +773% |
| Trade receivables | 40 | €27,575 | €191,535 | +€163,960 | +595% |
| Other amounts receivable | 41 | €150 | €50,583 | +€50,433 | +33,622% |
| Current investments | 50/53 | €158,924 | €163,494 | +€4,570 | +2.9% |
| Cash at bank and in hand | 54/58 | €76,868 | €61,995 | -€14,872 | -19.3% |
| Deferred charges and accrued income | 490/1 | €5,390 | €9,043 | +€3,653 | +67.8% |
| Total equity and liabilities | 10/49 | €390,343 | €530,277 | +€139,934 | +35.8% |
| Equity | 10/15 | €37,325 | €243,133 | +€205,808 | +551% |
| Contributions | 10/11 | €395,000 | €395,000 | = | 0.0% |
| Reserves | 13 | €3,750 | €3,750 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,750 | €3,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€361,425 | -€155,617 | +€205,808 | +56.9% |
| Amounts payable | 17/49 | €353,018 | €287,144 | -€65,874 | -18.7% |
| Amounts payable after more than one year | 17 | €83,372 | €78,139 | -€5,233 | -6.3% |
| Financial debts | 170/4 | €20,372 | €15,139 | -€5,233 | -25.7% |
| Other amounts payable | 178/9 | €63,000 | €63,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €244,519 | €172,807 | -€71,711 | -29.3% |
| Current portion of amounts payable after more than one year | 42 | €5,007 | €5,233 | +€226 | +4.5% |
| Trade debts | 44 | €3,183 | €4,110 | +€927 | +29.1% |
| Suppliers | 440/4 | €3,183 | €4,110 | +€927 | +29.1% |
| Taxes, remuneration and social security | 45 | €21,021 | €19,050 | -€1,971 | -9.4% |
| Taxes | 450/3 | €21,021 | €19,050 | -€1,971 | -9.4% |
| Other amounts payable | 47/48 | €215,307 | €144,414 | -€70,893 | -32.9% |
| Accrued charges and deferred income | 492/3 | €25,127 | €36,198 | +€11,071 | +44.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,817 | €67,809 | +€4,992 | +7.9% |
| Other operating charges | 640/8 | €7,225 | €2,388 | -€4,837 | -66.9% |
| Gross operating margin | 9900 | €130,316 | €281,115 | +€150,799 | +116% |
| Operating profit (loss) | 9901 | €60,273 | €210,918 | +€150,644 | +250% |
| Financial income | 75/76B | €1,693 | €13,496 | +€11,804 | +697% |
| Recurring financial income | 75 | €1,693 | €13,496 | +€11,804 | +697% |
| Financial charges | 65/66B | €26,776 | €18,076 | -€8,700 | -32.5% |
| Recurring financial charges | 65 | €26,776 | €18,076 | -€8,700 | -32.5% |
| Profit (loss) for the period before taxes | 9903 | €35,191 | €206,338 | +€171,148 | +486% |
| Income taxes | 67/77 | €888 | €531 | -€357 | -40.2% |
| Profit (loss) for the period | 9904 | €34,303 | €205,808 | +€171,505 | +500% |
| Profit (loss) for the period to be appropriated | 9905 | €34,303 | €205,808 | +€171,505 | +500% |
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 14 October 2026 via checked.be.