D & E COMPANY: 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 & E COMPANY
Largest movements
- Cash +€9,370
up €9,370 (+211.6%), from €4,428 to €13,798
mainly Net result for the year (+€12,807) and Depreciation (+€5,815)
- Receivables within one year +€5,578
up €5,578 (+1004.3%), from €555 to €6,133
of which Trade receivables: +€4,190
- Tangible fixed assets +€1,609
up €1,609 (+4.1%), from €38,948 to €40,557
of which Plant, machinery and equipment: +€3,373
- Profit (loss) carried forward +€12,807
up €12,807 (+68.4%), from -€18,715 to -€5,908
- Other debts +€1,480
up €1,480 (+4.2%), from €35,294 to €36,774
- Tax, wage and social debts +€1,478
up €1,478, from €0 to €1,478
- Trade debts +€866
up €866 (+129.1%), from €670 to €1,536
- Gross operating margin +€12,393
up €12,393 (+143.7%), from €8,625 to €21,018
- Taxes +€1,240
new in 2025: €1,240
- Other operating charges -€625
down €625 (-37.5%), from €1,667 to €1,042
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 | €43,972 | €60,572 | +€16,600 | +37.8% |
| Fixed assets | 21/28 | €38,948 | €40,557 | +€1,609 | +4.1% |
| Tangible fixed assets | 22/27 | €38,948 | €40,557 | +€1,609 | +4.1% |
| Land and buildings | 22 | €31,007 | €32,747 | +€1,740 | +5.6% |
| Plant, machinery and equipment | 23 | €452 | €3,825 | +€3,373 | +746.9% |
| Furniture and vehicles | 24 | €7,490 | €3,985 | -€3,505 | -46.8% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Current assets | 29/58 | €5,024 | €20,015 | +€14,991 | +298.4% |
| Amounts receivable within one year | 40/41 | €555 | €6,133 | +€5,578 | +1004.3% |
| Trade receivables | 40 | €0 | €4,190 | +€4,190 | |
| Other amounts receivable | 41 | €555 | €1,943 | +€1,388 | +249.9% |
| Cash at bank and in hand | 54/58 | €4,428 | €13,798 | +€9,370 | +211.6% |
| Deferred charges and accrued income | 490/1 | €40 | €84 | +€44 | +109.5% |
| Total equity and liabilities | 10/49 | €43,972 | €60,572 | +€16,600 | +37.8% |
| Equity | 10/15 | €7,807 | €20,614 | +€12,807 | +164.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,921 | €7,921 | = | 0.0% |
| Distributable reserves | 133 | €7,921 | €7,921 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,715 | -€5,908 | +€12,807 | +68.4% |
| Amounts payable | 17/49 | €36,165 | €39,958 | +€3,792 | +10.5% |
| Amounts payable within one year | 42/48 | €35,965 | €39,788 | +€3,823 | +10.6% |
| Trade debts | 44 | €670 | €1,536 | +€866 | +129.1% |
| Suppliers | 440/4 | €670 | €1,536 | +€866 | +129.1% |
| Taxes, remuneration and social security | 45 | €0 | €1,478 | +€1,478 | |
| Taxes | 450/3 | €0 | €1,478 | +€1,478 | |
| Other amounts payable | 47/48 | €35,294 | €36,774 | +€1,480 | +4.2% |
| Accrued charges and deferred income | 492/3 | €201 | €170 | -€31 | -15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,683 | €5,815 | +€131 | +2.3% |
| Other operating charges | 640/8 | €1,667 | €1,042 | -€625 | -37.5% |
| Gross operating margin | 9900 | €8,625 | €21,018 | +€12,393 | +143.7% |
| Operating profit (loss) | 9901 | €1,275 | €14,162 | +€12,887 | +1010.8% |
| Financial income | 75/76B | €0 | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | €171 | €115 | -€56 | -32.6% |
| Recurring financial charges | 65 | €171 | €115 | -€56 | -32.6% |
| Profit (loss) for the period before taxes | 9903 | €1,104 | €14,047 | +€12,943 | +1172.2% |
| Income taxes | 67/77 | - | €1,240 | +€1,240 | |
| Profit (loss) for the period | 9904 | €1,104 | €12,807 | +€11,703 | +1059.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,104 | €12,807 | +€11,703 | +1059.9% |
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 11 October 2026 via checked.be.