D DAY: 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 DAY
Largest movements
- Cash -€29,130
down €29,130 (-87.4%), from €33,315 to €4,185
mainly Other debts (-€41,000) and Net result for the year (-€37,566)
- Receivables within one year -€5,915
no longer reported in 2025 (was €5,915)
of which Other amounts receivable: -€5,660
- Deferred charges and accrued income +€1,323
up €1,323 (+2818.6%), from €47 to €1,369
- Tangible fixed assets -€447
down €447 (-19.3%), from €2,319 to €1,872
- Other debts -€41,000
no longer reported in 2025 (was €41,000)
- Profit (loss) carried forward -€37,566
down €37,566 (-138.9%), from -€27,041 to -€64,607
- Trade debts +€25,076
up €25,076 (+18670.2%), from €134 to €25,210
- Debts after one year +€19,709
up €19,709 (+107.3%), from €18,365 to €38,074
- Gross operating margin -€209,942
down €209,942, from €175,529 to -€34,412
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 | €41,595 | €7,426 | -€34,169 | -82.1% |
| Fixed assets | 21/28 | €2,319 | €1,872 | -€447 | -19.3% |
| Tangible fixed assets | 22/27 | €2,319 | €1,872 | -€447 | -19.3% |
| Furniture and vehicles | 24 | €2,319 | €1,872 | -€447 | -19.3% |
| Current assets | 29/58 | €39,277 | €5,554 | -€33,723 | -85.9% |
| Amounts receivable within one year | 40/41 | €5,915 | - | -€5,915 | |
| Trade receivables | 40 | €255 | - | -€255 | |
| Other amounts receivable | 41 | €5,660 | - | -€5,660 | |
| Cash at bank and in hand | 54/58 | €33,315 | €4,185 | -€29,130 | -87.4% |
| Deferred charges and accrued income | 490/1 | €47 | €1,369 | +€1,323 | +2818.6% |
| Total equity and liabilities | 10/49 | €41,595 | €7,426 | -€34,169 | -82.1% |
| Equity | 10/15 | -€18,975 | -€56,542 | -€37,566 | -198.0% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,041 | -€64,607 | -€37,566 | -138.9% |
| Amounts payable | 17/49 | €60,571 | €63,968 | +€3,397 | +5.6% |
| Amounts payable after more than one year | 17 | €18,365 | €38,074 | +€19,709 | +107.3% |
| Financial debts | 170/4 | €18,365 | €38,074 | +€19,709 | +107.3% |
| Amounts payable within one year | 42/48 | €41,577 | €25,265 | -€16,312 | -39.2% |
| Trade debts | 44 | €134 | €25,210 | +€25,076 | +18670.2% |
| Suppliers | 440/4 | €134 | €25,210 | +€25,076 | +18670.2% |
| Taxes, remuneration and social security | 45 | €443 | €55 | -€388 | -87.6% |
| Taxes | 450/3 | €443 | €55 | -€388 | -87.6% |
| Other amounts payable | 47/48 | €41,000 | - | -€41,000 | |
| Accrued charges and deferred income | 492/3 | €629 | €629 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,397 | €1,306 | -€91 | -6.5% |
| Other operating charges | 640/8 | €548 | €1,076 | +€528 | +96.3% |
| Gross operating margin | 9900 | €175,529 | -€34,412 | -€209,942 | |
| Operating profit (loss) | 9901 | €173,584 | -€36,794 | -€210,379 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €774 | €726 | -€48 | -6.2% |
| Recurring financial charges | 65 | €774 | €726 | -€48 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €172,811 | -€37,520 | -€210,331 | |
| Income taxes | 67/77 | €443 | €46 | -€397 | -89.7% |
| Profit (loss) for the period | 9904 | €172,368 | -€37,566 | -€209,934 | |
| Profit (loss) for the period to be appropriated | 9905 | €172,368 | -€37,566 | -€209,934 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.