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
- Receivables within one year +€55,047
up €55,047 (+43.2%), from €127,564 to €182,611
of which Other amounts receivable: +€34,455
- Cash +€54,964
up €54,964 (+53.3%), from €103,068 to €158,032
mainly Net result for the year (+€86,096) and Debts after one year (+€30,915)
- Tangible fixed assets +€45,729
up €45,729 (+115.7%), from €39,523 to €85,253
of which Furniture and vehicles: +€46,253
- Deferred charges and accrued income -€11,546
down €11,546 (-46.8%), from €24,679 to €13,133
- Reserves +€80,000
up €80,000 (+109.6%), from €73,000 to €153,000
- Debts after one year +€30,915
up €30,915 (+273.6%), from €11,299 to €42,214
of which Financial debts: +€30,915
- Trade debts +€14,259
up €14,259 (+244.9%), from €5,822 to €20,081
- Tax, wage and social debts +€6,496
up €6,496 (+11.0%), from €58,830 to €65,326
- Profit (loss) carried forward +€6,096
up €6,096, from -€5,180 to €917
- Gross operating margin +€138,136
up €138,136 (+25.7%), from €537,801 to €675,937
- Staff costs +€42,594
up €42,594 (+8.2%), from €520,452 to €563,046
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 | €306,256 | €448,384 | +€142,129 | +46.4% |
| Fixed assets | 21/28 | €50,944 | €94,608 | +€43,664 | +85.7% |
| Intangible fixed assets | 21 | €7,135 | €5,070 | -€2,066 | -29.0% |
| Tangible fixed assets | 22/27 | €39,523 | €85,253 | +€45,729 | +115.7% |
| Plant, machinery and equipment | 23 | €1,533 | €1,116 | -€417 | -27.2% |
| Furniture and vehicles | 24 | €37,684 | €83,938 | +€46,253 | +122.7% |
| Other tangible fixed assets | 26 | €306 | €199 | -€107 | -34.9% |
| Financial fixed assets | 28 | €4,286 | €4,286 | = | 0.0% |
| Current assets | 29/58 | €255,311 | €353,776 | +€98,465 | +38.6% |
| Amounts receivable within one year | 40/41 | €127,564 | €182,611 | +€55,047 | +43.2% |
| Trade receivables | 40 | €73,781 | €94,372 | +€20,591 | +27.9% |
| Other amounts receivable | 41 | €53,784 | €88,239 | +€34,455 | +64.1% |
| Cash at bank and in hand | 54/58 | €103,068 | €158,032 | +€54,964 | +53.3% |
| Deferred charges and accrued income | 490/1 | €24,679 | €13,133 | -€11,546 | -46.8% |
| Total equity and liabilities | 10/49 | €306,256 | €448,384 | +€142,129 | +46.4% |
| Equity | 10/15 | €77,820 | €163,917 | +€86,096 | +110.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €73,000 | €153,000 | +€80,000 | +109.6% |
| Distributable reserves | 133 | €73,000 | €153,000 | +€80,000 | +109.6% |
| Profit (loss) carried forward | 14 | -€5,180 | €917 | +€6,096 | |
| Amounts payable | 17/49 | €228,435 | €284,467 | +€56,032 | +24.5% |
| Amounts payable after more than one year | 17 | €11,299 | €42,214 | +€30,915 | +273.6% |
| Financial debts | 170/4 | €10,949 | €41,864 | +€30,915 | +282.4% |
| Other amounts payable | 178/9 | €350 | €350 | = | 0.0% |
| Amounts payable within one year | 42/48 | €211,347 | €236,398 | +€25,051 | +11.9% |
| Current portion of amounts payable after more than one year | 42 | €10,949 | €15,300 | +€4,351 | +39.7% |
| Financial debts | 43 | €135,747 | €135,691 | -€55 | 0.0% |
| Credit institutions | 430/8 | €135,747 | €135,691 | -€55 | 0.0% |
| Trade debts | 44 | €5,822 | €20,081 | +€14,259 | +244.9% |
| Suppliers | 440/4 | €5,822 | €20,081 | +€14,259 | +244.9% |
| Taxes, remuneration and social security | 45 | €58,830 | €65,326 | +€6,496 | +11.0% |
| Remuneration and social security | 454/9 | €58,830 | €65,326 | +€6,496 | +11.0% |
| Accrued charges and deferred income | 492/3 | €5,789 | €5,855 | +€66 | +1.1% |
| Remuneration, social security and pensions | 62 | €520,452 | €563,046 | +€42,594 | +8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,769 | €23,157 | +€4,387 | +23.4% |
| Other operating charges | 640/8 | €16,061 | €10,827 | -€5,233 | -32.6% |
| Non-recurring operating charges | 66A | €286 | €1,650 | +€1,364 | +476.5% |
| Gross operating margin | 9900 | €537,801 | €675,937 | +€138,136 | +25.7% |
| Operating profit (loss) | 9901 | -€17,767 | €77,257 | +€95,024 | |
| Financial income | 75/76B | €25,338 | €21,404 | -€3,934 | -15.5% |
| Recurring financial income | 75 | €22,858 | €21,404 | -€1,454 | -6.4% |
| Non-recurring financial income | 76B | €2,480 | - | -€2,480 | |
| Financial charges | 65/66B | €12,488 | €12,564 | +€77 | +0.6% |
| Recurring financial charges | 65 | €12,488 | €12,564 | +€77 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,917 | €86,096 | +€91,013 | |
| Income taxes | 67/77 | €371 | - | -€371 | |
| Profit (loss) for the period | 9904 | -€5,288 | €86,096 | +€91,384 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,288 | €86,096 | +€91,384 |
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 8 October 2026 via checked.be.