D & DA: 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 & DA
Largest movements
- Financial fixed assets +€6,000
new in 2025: €6,000
- Receivables within one year -€1,477
no longer reported in 2025 (was €1,477)
- Cash -€779
down €779 (-29.4%), from €2,644 to €1,866
mainly Investment in fixed assets (net) (-€6,000) and Tax, wage and social debts (-€2,271)
- Other debts +€8,100
new in 2025: €8,100
- Tax, wage and social debts -€2,271
down €2,271 (-62.6%), from €3,626 to €1,355
- Trade debts -€1,085
down €1,085 (-31.2%), from €3,480 to €2,395
- Profit (loss) carried forward -€1,000
down €1,000 (-20.1%), from -€4,985 to -€5,985
- Gross operating margin +€1,465
up €1,465 (+180%), from €816 to €2,281
- Financial charges -€321
down €321 (-45.7%), from €702 to €381
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 | €4,121 | €7,866 | +€3,744 | +90.8% |
| Fixed assets | 21/28 | - | €6,000 | +€6,000 | |
| Financial fixed assets | 28 | - | €6,000 | +€6,000 | |
| Current assets | 29/58 | €4,121 | €1,866 | -€2,256 | -54.7% |
| Amounts receivable within one year | 40/41 | €1,477 | - | -€1,477 | |
| Other amounts receivable | 41 | €1,477 | - | -€1,477 | |
| Cash at bank and in hand | 54/58 | €2,644 | €1,866 | -€779 | -29.4% |
| Total equity and liabilities | 10/49 | €4,121 | €7,866 | +€3,744 | +90.8% |
| Equity | 10/15 | -€2,985 | -€3,985 | -€1,000 | -33.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,985 | -€5,985 | -€1,000 | -20.1% |
| Amounts payable | 17/49 | €7,106 | €11,851 | +€4,744 | +66.8% |
| Amounts payable within one year | 42/48 | €7,106 | €11,851 | +€4,744 | +66.8% |
| Trade debts | 44 | €3,480 | €2,395 | -€1,085 | -31.2% |
| Suppliers | 440/4 | €3,480 | €2,395 | -€1,085 | -31.2% |
| Taxes, remuneration and social security | 45 | €3,626 | €1,355 | -€2,271 | -62.6% |
| Taxes | 450/3 | €3,626 | €1,355 | -€2,271 | -62.6% |
| Other amounts payable | 47/48 | - | €8,100 | +€8,100 | |
| Non-recurring operating income | 76A | - | €6,000 | +€6,000 | |
| Other operating charges | 640/8 | €2,904 | €2,900 | -€4 | -0.1% |
| Gross operating margin | 9900 | €816 | €2,281 | +€1,465 | +180% |
| Operating profit (loss) | 9901 | -€2,088 | -€619 | +€1,469 | +70.4% |
| Financial charges | 65/66B | €702 | €381 | -€321 | -45.7% |
| Recurring financial charges | 65 | €702 | €381 | -€321 | -45.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,790 | -€1,000 | +€1,789 | +64.1% |
| Profit (loss) for the period | 9904 | -€2,790 | -€1,000 | +€1,789 | +64.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,790 | -€1,000 | +€1,789 | +64.1% |
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 16 October 2026 via checked.be.