D&D Next: 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 Next
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€42,628
up €42,628 (+72.7%), from €58,617 to €101,246
- Profit (loss) carried forward -€30,351
down €30,351 (-21.6%), from -€140,834 to -€171,185
- Accrued charges and deferred income -€10,458
down €10,458 (-12.2%), from €86,020 to €75,561
- Financial income +€44,276
up €44,276, from €0 to €44,276
- Financial charges +€14,668
up €14,668 (+24.1%), from €60,933 to €75,600
- Other operating charges +€903
up €903 (+328%), from €276 to €1,179
- Gross operating margin -€28
down €28 (-1.3%), from €2,181 to €2,153
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 | €984,142 | €985,937 | +€1,795 | +0.2% |
| Fixed assets | 21/28 | €970,200 | €970,200 | = | 0.0% |
| Financial fixed assets | 28 | €970,200 | €970,200 | = | 0.0% |
| Current assets | 29/58 | €13,942 | €15,737 | +€1,795 | +12.9% |
| Amounts receivable within one year | 40/41 | €908 | €908 | = | 0.0% |
| Trade receivables | 40 | €908 | €908 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €13,034 | €14,654 | +€1,619 | +12.4% |
| Deferred charges and accrued income | 490/1 | - | €176 | +€176 | |
| Total equity and liabilities | 10/49 | €984,142 | €985,937 | +€1,795 | +0.2% |
| Equity | 10/15 | -€130,834 | -€161,185 | -€30,351 | -23.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€140,834 | -€171,185 | -€30,351 | -21.6% |
| Amounts payable | 17/49 | €1,114,976 | €1,147,121 | +€32,145 | +2.9% |
| Amounts payable after more than one year | 17 | €970,200 | €970,200 | = | 0.0% |
| Financial debts | 170/4 | €970,200 | €970,200 | = | 0.0% |
| Amounts payable within one year | 42/48 | €58,756 | €101,360 | +€42,604 | +72.5% |
| Taxes, remuneration and social security | 45 | €139 | €114 | -€25 | -17.9% |
| Taxes | 450/3 | €139 | €114 | -€25 | -17.9% |
| Other amounts payable | 47/48 | €58,617 | €101,246 | +€42,628 | +72.7% |
| Accrued charges and deferred income | 492/3 | €86,020 | €75,561 | -€10,458 | -12.2% |
| Other operating charges | 640/8 | €276 | €1,179 | +€903 | +328% |
| Gross operating margin | 9900 | €2,181 | €2,153 | -€28 | -1.3% |
| Operating profit (loss) | 9901 | €1,905 | €974 | -€931 | -48.9% |
| Financial income | 75/76B | €0 | €44,276 | +€44,276 | |
| Recurring financial income | 75 | €0 | €44,276 | +€44,276 | |
| Financial charges | 65/66B | €60,933 | €75,600 | +€14,668 | +24.1% |
| Recurring financial charges | 65 | €60,933 | €75,600 | +€14,668 | +24.1% |
| Profit (loss) for the period before taxes | 9903 | -€59,028 | -€30,351 | +€28,677 | +48.6% |
| Profit (loss) for the period | 9904 | -€59,028 | -€30,351 | +€28,677 | +48.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€59,028 | -€30,351 | +€28,677 | +48.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.