D&D PROONE: 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 PROONE
Largest movements
- Receivables within one year +€4,039
up €4,039 (+47.8%), from €8,449 to €12,488
of which Other amounts receivable: +€11,371
- Cash +€1,629
up €1,629 (+444%), from €367 to €1,995
mainly Net result for the year (+€5,092) and Tax, wage and social debts (+€1,224)
- Tangible fixed assets +€789
new in 2025: €789
- Financial fixed assets -€300
no longer reported in 2025 (was €300)
- Profit (loss) carried forward +€5,092
up €5,092 (+86.8%), from €5,868 to €10,959
- Tax, wage and social debts +€1,224
up €1,224 (+60.3%), from €2,030 to €3,254
- Trade debts -€160
down €160 (-33.0%), from €484 to €324
- Gross operating margin -€1,003
down €1,003 (-12.6%), from €7,981 to €6,978
- Depreciation +€466
new in 2025: €466
- Taxes -€386
down €386 (-21.2%), from €1,820 to €1,434
- Financial income +€314
up €314 (+15,692%), from €2 to €316
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 | €9,116 | €15,272 | +€6,156 | +67.5% |
| Fixed assets | 21/28 | €300 | €789 | +€489 | +163% |
| Tangible fixed assets | 22/27 | - | €789 | +€789 | |
| Plant, machinery and equipment | 23 | - | €789 | +€789 | |
| Financial fixed assets | 28 | €300 | - | -€300 | |
| Current assets | 29/58 | €8,816 | €14,483 | +€5,667 | +64.3% |
| Amounts receivable within one year | 40/41 | €8,449 | €12,488 | +€4,039 | +47.8% |
| Trade receivables | 40 | €7,332 | - | -€7,332 | |
| Other amounts receivable | 41 | €1,117 | €12,488 | +€11,371 | +1,018% |
| Cash at bank and in hand | 54/58 | €367 | €1,995 | +€1,629 | +444% |
| Total equity and liabilities | 10/49 | €9,116 | €15,272 | +€6,156 | +67.5% |
| Equity | 10/15 | €6,368 | €11,459 | +€5,092 | +80.0% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Contributions outside capital | 11 | €500 | €500 | = | 0.0% |
| Other | 1109/19 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,868 | €10,959 | +€5,092 | +86.8% |
| Amounts payable | 17/49 | €2,748 | €3,812 | +€1,064 | +38.7% |
| Amounts payable within one year | 42/48 | €2,748 | €3,812 | +€1,064 | +38.7% |
| Trade debts | 44 | €484 | €324 | -€160 | -33.0% |
| Suppliers | 440/4 | €484 | €324 | -€160 | -33.0% |
| Taxes, remuneration and social security | 45 | €2,030 | €3,254 | +€1,224 | +60.3% |
| Taxes | 450/3 | €2,030 | €3,254 | +€1,224 | +60.3% |
| Other amounts payable | 47/48 | €234 | €234 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €466 | +€466 | |
| Other operating charges | 640/8 | €211 | €183 | -€28 | -13.2% |
| Gross operating margin | 9900 | €7,981 | €6,978 | -€1,003 | -12.6% |
| Operating profit (loss) | 9901 | €7,770 | €6,329 | -€1,441 | -18.5% |
| Financial income | 75/76B | €2 | €316 | +€314 | +15,692% |
| Recurring financial income | 75 | €2 | €316 | +€314 | +15,692% |
| Financial charges | 65/66B | €84 | €119 | +€34 | +40.8% |
| Recurring financial charges | 65 | €84 | €119 | +€34 | +40.8% |
| Profit (loss) for the period before taxes | 9903 | €7,688 | €6,526 | -€1,162 | -15.1% |
| Income taxes | 67/77 | €1,820 | €1,434 | -€386 | -21.2% |
| Profit (loss) for the period | 9904 | €5,868 | €5,092 | -€776 | -13.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,868 | €5,092 | -€776 | -13.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.