D & D LIGNE: 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 LIGNE
Largest movements
- Cash -€10,501
down €10,501 (-38.9%), from €27,022 to €16,520
mainly Net result for the year (-€8,643) and Trade debts (-€2,128)
- Tangible fixed assets -€1,432
down €1,432 (-60.7%), from €2,360 to €928
of which Plant, machinery and equipment: -€1,200
- Receivables within one year -€646
down €646 (-17.8%), from €3,636 to €2,990
of which Trade receivables: -€423
- Deferred charges and accrued income -€630
down €630 (-29.8%), from €2,113 to €1,483
- Stocks and contracts -€566
down €566 (-36.0%), from €1,571 to €1,005
- Profit (loss) carried forward -€4,424
down €4,424, from €0 to -€4,424
- Reserves -€4,219
down €4,219 (-100%), from €4,219 to €0
of which Distributable reserves: -€4,219
- Trade debts -€2,128
down €2,128 (-40.7%), from €5,223 to €3,095
- Accrued charges and deferred income -€1,528
down €1,528 (-100%), from €1,528 to €0
- Tax, wage and social debts -€1,477
down €1,477 (-6.8%), from €21,759 to €20,283
of which Taxes: -€4,289
- Gross operating margin -€6,946
down €6,946 (-10.0%), from €69,232 to €62,286
- Staff costs -€2,196
down €2,196 (-3.2%), from €69,406 to €67,211
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 | €39,924 | €26,147 | -€13,776 | -34.5% |
| Fixed assets | 21/28 | €5,582 | €4,150 | -€1,432 | -25.7% |
| Tangible fixed assets | 22/27 | €2,360 | €928 | -€1,432 | -60.7% |
| Land and buildings | 22 | €1,161 | €928 | -€232 | -20.0% |
| Plant, machinery and equipment | 23 | €1,200 | €0 | -€1,200 | -100% |
| Financial fixed assets | 28 | €3,222 | €3,222 | = | 0.0% |
| Current assets | 29/58 | €34,342 | €21,997 | -€12,344 | -35.9% |
| Stocks and contracts in progress | 3 | €1,571 | €1,005 | -€566 | -36.0% |
| Stocks | 30/36 | €1,571 | €1,005 | -€566 | -36.0% |
| Amounts receivable within one year | 40/41 | €3,636 | €2,990 | -€646 | -17.8% |
| Trade receivables | 40 | €2,922 | €2,499 | -€423 | -14.5% |
| Other amounts receivable | 41 | €714 | €490 | -€224 | -31.3% |
| Cash at bank and in hand | 54/58 | €27,022 | €16,520 | -€10,501 | -38.9% |
| Deferred charges and accrued income | 490/1 | €2,113 | €1,483 | -€630 | -29.8% |
| Total equity and liabilities | 10/49 | €39,924 | €26,147 | -€13,776 | -34.5% |
| Equity | 10/15 | €10,419 | €1,776 | -€8,643 | -83.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €4,219 | €0 | -€4,219 | -100% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €4,219 | €0 | -€4,219 | -100% |
| Profit (loss) carried forward | 14 | €0 | -€4,424 | -€4,424 | |
| Amounts payable | 17/49 | €29,504 | €24,371 | -€5,133 | -17.4% |
| Amounts payable within one year | 42/48 | €27,976 | €24,371 | -€3,605 | -12.9% |
| Trade debts | 44 | €5,223 | €3,095 | -€2,128 | -40.7% |
| Suppliers | 440/4 | €5,223 | €3,095 | -€2,128 | -40.7% |
| Taxes, remuneration and social security | 45 | €21,759 | €20,283 | -€1,477 | -6.8% |
| Taxes | 450/3 | €7,544 | €3,255 | -€4,289 | -56.8% |
| Remuneration and social security | 454/9 | €14,215 | €17,027 | +€2,812 | +19.8% |
| Other amounts payable | 47/48 | €994 | €994 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,528 | €0 | -€1,528 | -100% |
| Remuneration, social security and pensions | 62 | €69,406 | €67,211 | -€2,196 | -3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,432 | €1,432 | = | 0.0% |
| Other operating charges | 640/8 | €1,690 | €1,852 | +€162 | +9.6% |
| Gross operating margin | 9900 | €69,232 | €62,286 | -€6,946 | -10.0% |
| Operating profit (loss) | 9901 | -€3,296 | -€8,209 | -€4,913 | -149% |
| Financial income | 75/76B | €280 | €176 | -€105 | -37.3% |
| Recurring financial income | 75 | €280 | €176 | -€105 | -37.3% |
| Financial charges | 65/66B | €137 | €296 | +€159 | +115% |
| Recurring financial charges | 65 | €137 | €296 | +€159 | +115% |
| Profit (loss) for the period before taxes | 9903 | -€3,153 | -€8,329 | -€5,176 | -164% |
| Income taxes | 67/77 | €613 | €314 | -€299 | -48.7% |
| Profit (loss) for the period | 9904 | -€3,766 | -€8,643 | -€4,877 | -129% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,766 | -€8,643 | -€4,877 | -129% |
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 18 October 2026 via checked.be.