D&D FACTORY: 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 FACTORY
Largest movements
- Cash +€20,037
up €20,037 (+20.3%), from €98,625 to €118,662
mainly Net result for the year (+€33,150) and Other debts (+€8,842)
- Receivables within one year +€10,280
up €10,280 (+9.4%), from €109,166 to €119,446
of which Other amounts receivable: +€10,517
- Reserves +€33,150
up €33,150 (+61.3%), from €54,090 to €87,239
of which Distributable reserves: +€33,150
- Tax, wage and social debts -€12,012
down €12,012 (-57.6%), from €20,861 to €8,850
- Other debts +€8,842
up €8,842 (+70.7%), from €12,514 to €21,356
- Gross operating margin +€85,690
up €85,690, from -€47,222 to €38,468
- Taxes -€2,611
new in 2025: -€2,611
- Other operating charges -€2,349
down €2,349 (-35.2%), from €6,682 to €4,333
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 | €220,248 | €248,786 | +€28,538 | +13.0% |
| Fixed assets | 21/28 | €12,457 | €10,678 | -€1,780 | -14.3% |
| Tangible fixed assets | 22/27 | €12,457 | €10,678 | -€1,780 | -14.3% |
| Plant, machinery and equipment | 23 | €2,182 | €1,661 | -€520 | -23.9% |
| Furniture and vehicles | 24 | €10,276 | €9,016 | -€1,259 | -12.3% |
| Current assets | 29/58 | €207,791 | €238,108 | +€30,317 | +14.6% |
| Amounts receivable within one year | 40/41 | €109,166 | €119,446 | +€10,280 | +9.4% |
| Trade receivables | 40 | €99,166 | €98,929 | -€237 | -0.2% |
| Other amounts receivable | 41 | €10,000 | €20,517 | +€10,517 | +105.2% |
| Cash at bank and in hand | 54/58 | €98,625 | €118,662 | +€20,037 | +20.3% |
| Total equity and liabilities | 10/49 | €220,248 | €248,786 | +€28,538 | +13.0% |
| Equity | 10/15 | €139,924 | €173,073 | +€33,150 | +23.7% |
| Reserves | 13 | €54,090 | €87,239 | +€33,150 | +61.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €52,230 | €85,379 | +€33,150 | +63.5% |
| Profit (loss) carried forward | 14 | €85,834 | €85,834 | = | 0.0% |
| Amounts payable | 17/49 | €80,325 | €75,712 | -€4,612 | -5.7% |
| Amounts payable within one year | 42/48 | €80,325 | €75,712 | -€4,612 | -5.7% |
| Trade debts | 44 | €46,949 | €45,507 | -€1,442 | -3.1% |
| Suppliers | 440/4 | €46,949 | €45,507 | -€1,442 | -3.1% |
| Taxes, remuneration and social security | 45 | €20,861 | €8,850 | -€12,012 | -57.6% |
| Taxes | 450/3 | €20,861 | €8,850 | -€12,012 | -57.6% |
| Other amounts payable | 47/48 | €12,514 | €21,356 | +€8,842 | +70.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,991 | €3,209 | +€218 | +7.3% |
| Other operating charges | 640/8 | €6,682 | €4,333 | -€2,349 | -35.2% |
| Gross operating margin | 9900 | -€47,222 | €38,468 | +€85,690 | |
| Operating profit (loss) | 9901 | -€56,895 | €30,926 | +€87,821 | |
| Financial income | 75/76B | - | €35 | +€35 | |
| Recurring financial income | 75 | - | €35 | +€35 | |
| Financial charges | 65/66B | €53 | €422 | +€370 | +702.2% |
| Recurring financial charges | 65 | €53 | €422 | +€370 | +702.2% |
| Profit (loss) for the period before taxes | 9903 | -€56,947 | €30,539 | +€87,486 | |
| Income taxes | 67/77 | - | -€2,611 | -€2,611 | |
| Profit (loss) for the period | 9904 | -€56,947 | €33,150 | +€90,097 | |
| Profit (loss) for the period to be appropriated | 9905 | -€56,947 | €33,150 | +€90,097 |
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.