D&D GROUP: 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 GROUP
Largest movements
- Cash -€17,985
down €17,985 (-58.4%), from €30,800 to €12,815
mainly Net result for the year (-€9,027) and Tax, wage and social debts (-€6,597)
- Stocks and contracts +€5,143
up €5,143 (+25.7%), from €20,000 to €25,143
- Tangible fixed assets -€960
down €960 (-23.8%), from €4,032 to €3,072
- Profit (loss) carried forward -€9,027
down €9,027 (-33.8%), from €26,667 to €17,641
- Tax, wage and social debts -€6,597
down €6,597 (-59.4%), from €11,100 to €4,503
- Other debts +€1,028
up €1,028 (+9.5%), from €10,784 to €11,812
- Trade debts +€861
up €861 (+9.7%), from €8,864 to €9,725
- Gross operating margin -€17,682
down €17,682, from €13,284 to -€4,398
- Taxes -€1,768
down €1,768 (-93.1%), from €1,900 to €132
- Other operating charges -€221
down €221 (-7.3%), from €3,016 to €2,795
- Depreciation +€192
up €192 (+25.0%), from €768 to €960
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 | €57,416 | €43,680 | -€13,735 | -23.9% |
| Fixed assets | 21/28 | €4,032 | €3,072 | -€960 | -23.8% |
| Tangible fixed assets | 22/27 | €4,032 | €3,072 | -€960 | -23.8% |
| Furniture and vehicles | 24 | €4,032 | €3,072 | -€960 | -23.8% |
| Current assets | 29/58 | €53,384 | €40,608 | -€12,775 | -23.9% |
| Stocks and contracts in progress | 3 | €20,000 | €25,143 | +€5,143 | +25.7% |
| Stocks | 30/36 | €20,000 | €25,143 | +€5,143 | +25.7% |
| Amounts receivable within one year | 40/41 | €2,583 | €2,651 | +€67 | +2.6% |
| Other amounts receivable | 41 | €2,583 | €2,651 | +€67 | +2.6% |
| Cash at bank and in hand | 54/58 | €30,800 | €12,815 | -€17,985 | -58.4% |
| Total equity and liabilities | 10/49 | €57,416 | €43,680 | -€13,735 | -23.9% |
| Equity | 10/15 | €26,667 | €17,641 | -€9,027 | -33.8% |
| Profit (loss) carried forward | 14 | €26,667 | €17,641 | -€9,027 | -33.8% |
| Amounts payable | 17/49 | €30,749 | €26,040 | -€4,709 | -15.3% |
| Amounts payable within one year | 42/48 | €30,749 | €26,040 | -€4,709 | -15.3% |
| Trade debts | 44 | €8,864 | €9,725 | +€861 | +9.7% |
| Suppliers | 440/4 | €8,864 | €9,725 | +€861 | +9.7% |
| Taxes, remuneration and social security | 45 | €11,100 | €4,503 | -€6,597 | -59.4% |
| Taxes | 450/3 | €11,100 | €4,503 | -€6,597 | -59.4% |
| Other amounts payable | 47/48 | €10,784 | €11,812 | +€1,028 | +9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €768 | €960 | +€192 | +25.0% |
| Other operating charges | 640/8 | €3,016 | €2,795 | -€221 | -7.3% |
| Gross operating margin | 9900 | €13,284 | -€4,398 | -€17,682 | |
| Operating profit (loss) | 9901 | €9,499 | -€8,153 | -€17,653 | |
| Financial charges | 65/66B | €724 | €741 | +€17 | +2.4% |
| Recurring financial charges | 65 | €724 | €741 | +€17 | +2.4% |
| Profit (loss) for the period before taxes | 9903 | €8,775 | -€8,895 | -€17,670 | |
| Income taxes | 67/77 | €1,900 | €132 | -€1,768 | -93.1% |
| Profit (loss) for the period | 9904 | €6,875 | -€9,027 | -€15,902 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,875 | -€9,027 | -€15,902 |
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 5 October 2026 via checked.be.