D&D SERVICES: 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 SERVICES
Largest movements
- Cash +€58,798
up €58,798 (+123.2%), from €47,725 to €106,523
mainly Net result for the year (+€34,179) and Tax, wage and social debts (+€13,551)
- Tangible fixed assets -€7,143
down €7,143 (-28.6%), from €24,971 to €17,829
of which Furniture and vehicles: -€6,518
- Receivables within one year +€4,486
up €4,486 (+38.9%), from €11,542 to €16,028
of which Trade receivables: +€4,472
- Reserves +€50,452
new in 2025: €50,452
- Profit (loss) carried forward -€16,273
no longer reported in 2025 (was €16,273)
- Tax, wage and social debts +€13,551
up €13,551 (+121.9%), from €11,116 to €24,666
- Advances received +€7,110
new in 2025: €7,110
- Gross operating margin +€21,295
up €21,295 (+61.2%), from €34,819 to €56,113
- Taxes +€6,657
up €6,657 (+104.5%), from €6,373 to €13,031
- Depreciation -€4,100
down €4,100 (-36.5%), from €11,243 to €7,143
- Staff costs +€1,200
new in 2025: €1,200
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 | €84,719 | €141,254 | +€56,536 | +66.7% |
| Fixed assets | 21/28 | €25,091 | €17,949 | -€7,143 | -28.5% |
| Tangible fixed assets | 22/27 | €24,971 | €17,829 | -€7,143 | -28.6% |
| Plant, machinery and equipment | 23 | €2,195 | €1,570 | -€625 | -28.5% |
| Furniture and vehicles | 24 | €22,777 | €16,259 | -€6,518 | -28.6% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €59,627 | €123,305 | +€63,678 | +106.8% |
| Amounts receivable within one year | 40/41 | €11,542 | €16,028 | +€4,486 | +38.9% |
| Trade receivables | 40 | €11,542 | €16,014 | +€4,472 | +38.7% |
| Other amounts receivable | 41 | - | €15 | +€15 | |
| Cash at bank and in hand | 54/58 | €47,725 | €106,523 | +€58,798 | +123.2% |
| Deferred charges and accrued income | 490/1 | €361 | €754 | +€393 | +109.1% |
| Total equity and liabilities | 10/49 | €84,719 | €141,254 | +€56,536 | +66.7% |
| Equity | 10/15 | €22,273 | €56,452 | +€34,179 | +153.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | - | €50,452 | +€50,452 | |
| Distributable reserves | 133 | - | €50,452 | +€50,452 | |
| Profit (loss) carried forward | 14 | €16,273 | - | -€16,273 | |
| Amounts payable | 17/49 | €62,446 | €84,802 | +€22,357 | +35.8% |
| Amounts payable within one year | 42/48 | €62,446 | €84,802 | +€22,357 | +35.8% |
| Trade debts | 44 | €274 | €1,500 | +€1,226 | +447.1% |
| Suppliers | 440/4 | €274 | €1,500 | +€1,226 | +447.1% |
| Advances received on contracts in progress | 46 | - | €7,110 | +€7,110 | |
| Taxes, remuneration and social security | 45 | €11,116 | €24,666 | +€13,551 | +121.9% |
| Taxes | 450/3 | €11,116 | €24,666 | +€13,551 | +121.9% |
| Other amounts payable | 47/48 | €51,056 | €51,526 | +€470 | +0.9% |
| Remuneration, social security and pensions | 62 | - | €1,200 | +€1,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,243 | €7,143 | -€4,100 | -36.5% |
| Other operating charges | 640/8 | €886 | €507 | -€379 | -42.8% |
| Gross operating margin | 9900 | €34,819 | €56,113 | +€21,295 | +61.2% |
| Operating profit (loss) | 9901 | €22,690 | €47,264 | +€24,574 | +108.3% |
| Financial income | 75/76B | €0 | €7 | +€7 | +14880.0% |
| Recurring financial income | 75 | €0 | €7 | +€7 | +14880.0% |
| Financial charges | 65/66B | €44 | €62 | +€18 | +41.1% |
| Recurring financial charges | 65 | €44 | €62 | +€18 | +41.1% |
| Profit (loss) for the period before taxes | 9903 | €22,647 | €47,210 | +€24,563 | +108.5% |
| Income taxes | 67/77 | €6,373 | €13,031 | +€6,657 | +104.5% |
| Profit (loss) for the period | 9904 | €16,273 | €34,179 | +€17,906 | +110.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,273 | €34,179 | +€17,906 | +110.0% |
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 30 September 2026 via checked.be.