D & D International: what changed
What changed
D & D International
NACE 47.770, Retail sale of watches and jewellery
filed annual accounts (NBB)
Net result for the year
-€20,718
2024 · €125-€20,843
Equity
€7,698
2024 · €28,415-€20,718
Cash
€163
2024 · €165-€2
Balance sheet total
€536,591
2024 · €568,119-€31,529
Largest movements
Assets
- Receivables within one year -€30,008
down €30,008 (-95.5%), from €31,436 to €1,428
of which Trade receivables: -€30,000
Equity and liabilities
- Other debts +€153,002
up €153,002 (+149%), from €102,465 to €255,467
- Debts after one year -€114,745
down €114,745 (-38.1%), from €301,358 to €186,613
- Accrued charges and deferred income -€66,616
down €66,616 (-98.1%), from €67,920 to €1,303
- Short-term financial debts +€41,084
up €41,084 (+1,977%), from €2,078 to €43,163
- Current portion of long-term debt -€22,956
down €22,956 (-49.6%), from €46,290 to €23,334
Income statement
- Gross operating margin -€32,790
down €32,790, from €19,404 to -€13,387
- Depreciation -€8,003
down €8,003 (-86.5%), from €9,251 to €1,248
- Other operating charges -€3,987
down €3,987 (-87.4%), from €4,563 to €576
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€125
Gross operating margin
-€32,790
Depreciation
+€8,003
Other operating charges
+€3,987
Financial income
+€13
Financial charges
-€56
Result 2025
-€20,718
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€96,614
Investment
€0
Financing
-€96,617
Cash 2024
€165
From operations (derived)
+€96,614
Net result for the year
-€20,718
Depreciation
+€1,248
Receivables within one year
+€30,008
Smaller working-capital items
+€553
Tax, wage and social debts
-€863
Other debts
+€153,002
Accrued charges and deferred income
-€66,616
Financing
-€96,617
Debts after one year
-€114,745
Current portion of long-term debt
-€22,956
Short-term financial debts
+€41,084
Cash 2025
€163
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €568,119 | €536,591 | -€31,529 | -5.5% |
| Fixed assets | 21/28 | €536,248 | €535,000 | -€1,248 | -0.2% |
| Tangible fixed assets | 22/27 | €1,248 | €0 | -€1,248 | -100% |
| Other tangible fixed assets | 26 | €1,248 | €0 | -€1,248 | -100% |
| Financial fixed assets | 28 | €535,000 | €535,000 | = | 0.0% |
| Current assets | 29/58 | €31,872 | €1,591 | -€30,281 | -95.0% |
| Amounts receivable within one year | 40/41 | €31,436 | €1,428 | -€30,008 | -95.5% |
| Trade receivables | 40 | €31,390 | €1,390 | -€30,000 | -95.6% |
| Other amounts receivable | 41 | €46 | €38 | -€8 | -18.2% |
| Cash at bank and in hand | 54/58 | €165 | €163 | -€2 | -1.3% |
| Deferred charges and accrued income | 490/1 | €270 | €0 | -€270 | -100% |
| Total equity and liabilities | 10/49 | €568,119 | €536,591 | -€31,529 | -5.5% |
| Equity | 10/15 | €28,415 | €7,698 | -€20,718 | -72.9% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €22,210 | €22,210 | = | 0.0% |
| Distributable reserves | 133 | €22,210 | €22,210 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€20,718 | -€20,718 | |
| Amounts payable | 17/49 | €539,704 | €528,893 | -€10,811 | -2.0% |
| Amounts payable after more than one year | 17 | €301,358 | €186,613 | -€114,745 | -38.1% |
| Financial debts | 170/4 | €301,358 | €186,613 | -€114,745 | -38.1% |
| Amounts payable within one year | 42/48 | €170,426 | €340,977 | +€170,551 | +100% |
| Current portion of amounts payable after more than one year | 42 | €46,290 | €23,334 | -€22,956 | -49.6% |
| Financial debts | 43 | €2,078 | €43,163 | +€41,084 | +1,977% |
| Credit institutions | 430/8 | €2,078 | €43,163 | +€41,084 | +1,977% |
| Trade debts | 44 | €18,664 | €18,946 | +€282 | +1.5% |
| Suppliers | 440/4 | €18,664 | €18,946 | +€282 | +1.5% |
| Taxes, remuneration and social security | 45 | €930 | €67 | -€863 | -92.8% |
| Taxes | 450/3 | €930 | €67 | -€863 | -92.8% |
| Other amounts payable | 47/48 | €102,465 | €255,467 | +€153,002 | +149% |
| Accrued charges and deferred income | 492/3 | €67,920 | €1,303 | -€66,616 | -98.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,251 | €1,248 | -€8,003 | -86.5% |
| Other operating charges | 640/8 | €4,563 | €576 | -€3,987 | -87.4% |
| Gross operating margin | 9900 | €19,404 | -€13,387 | -€32,790 | |
| Operating profit (loss) | 9901 | €5,590 | -€15,210 | -€20,800 | |
| Financial income | 75/76B | €0 | €13 | +€13 | |
| Recurring financial income | 75 | €0 | €13 | +€13 | |
| Financial charges | 65/66B | €5,465 | €5,521 | +€56 | +1.0% |
| Recurring financial charges | 65 | €5,465 | €5,521 | +€56 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | €125 | -€20,718 | -€20,843 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €125 | -€20,718 | -€20,843 | |
| Profit (loss) for the period to be appropriated | 9905 | €125 | -€20,718 | -€20,843 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.