D&D PROJECTS: 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 PROJECTS
Largest movements
- Cash +€9,777
up €9,777 (+23251.0%), from €42 to €9,819
mainly Net result for the year (+€6,170) and Receivables within one year (+€2,735)
- Receivables within one year -€2,735
no longer reported in 2025 (was €2,735)
of which Trade receivables: -€2,602
- Deferred charges and accrued income -€1,367
no longer reported in 2025 (was €1,367)
- Profit (loss) carried forward +€6,170
up €6,170 (+16.3%), from -€37,859 to -€31,689
- Trade debts -€1,465
down €1,465 (-95.3%), from €1,537 to €73
- Tax, wage and social debts +€1,193
new in 2025: €1,193
- Other debts -€224
down €224 (-1.0%), from €21,691 to €21,468
- Gross operating margin +€10,177
up €10,177, from -€2,976 to €7,202
- Other operating charges +€403
up €403 (+62.3%), from €647 to €1,050
- Financial income +€90
new in 2025: €90
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 | €4,144 | €9,819 | +€5,675 | +136.9% |
| Current assets | 29/58 | €4,144 | €9,819 | +€5,675 | +136.9% |
| Amounts receivable within one year | 40/41 | €2,735 | - | -€2,735 | |
| Trade receivables | 40 | €2,602 | - | -€2,602 | |
| Other amounts receivable | 41 | €134 | - | -€134 | |
| Cash at bank and in hand | 54/58 | €42 | €9,819 | +€9,777 | +23251.0% |
| Deferred charges and accrued income | 490/1 | €1,367 | - | -€1,367 | |
| Total equity and liabilities | 10/49 | €4,144 | €9,819 | +€5,675 | +136.9% |
| Equity | 10/15 | -€19,085 | -€12,915 | +€6,170 | +32.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Outside capital | 11 | €18,550 | €18,550 | = | 0.0% |
| Other | 1109/19 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €225 | €225 | = | 0.0% |
| Non-distributable reserves | 130/1 | €225 | €225 | = | 0.0% |
| Reserves not available under the articles | 1311 | €225 | €225 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,859 | -€31,689 | +€6,170 | +16.3% |
| Amounts payable | 17/49 | €23,229 | €22,734 | -€495 | -2.1% |
| Amounts payable within one year | 42/48 | €23,229 | €22,734 | -€495 | -2.1% |
| Trade debts | 44 | €1,537 | €73 | -€1,465 | -95.3% |
| Suppliers | 440/4 | €1,537 | €73 | -€1,465 | -95.3% |
| Taxes, remuneration and social security | 45 | - | €1,193 | +€1,193 | |
| Taxes | 450/3 | - | €1,193 | +€1,193 | |
| Other amounts payable | 47/48 | €21,691 | €21,468 | -€224 | -1.0% |
| Non-recurring operating income | 76A | - | €5,785 | +€5,785 | |
| Other operating charges | 640/8 | €647 | €1,050 | +€403 | +62.3% |
| Gross operating margin | 9900 | -€2,976 | €7,202 | +€10,177 | |
| Operating profit (loss) | 9901 | -€3,622 | €6,152 | +€9,774 | |
| Financial income | 75/76B | - | €90 | +€90 | |
| Recurring financial income | 75 | - | €90 | +€90 | |
| Financial charges | 65/66B | €72 | €72 | = | 0.0% |
| Recurring financial charges | 65 | €72 | €72 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,694 | €6,170 | +€9,864 | |
| Profit (loss) for the period | 9904 | -€3,694 | €6,170 | +€9,864 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,694 | €6,170 | +€9,864 |
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 3 October 2026 via checked.be.