D&E Marketing: 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&E Marketing
Largest movements
- Tangible fixed assets -€8,293
down €8,293 (-72.8%), from €11,393 to €3,100
of which Furniture and vehicles: -€8,139
- Receivables within one year +€2,593
up €2,593 (+23.6%), from €11,010 to €13,603
of which Trade receivables: +€1,381
- Cash +€610
up €610 (+1.7%), from €35,106 to €35,716
mainly Net result for the year (+€32,449) and Depreciation (+€8,293)
- Profit (loss) carried forward -€9,443
down €9,443 (-90.9%), from €10,392 to €949
- Other debts +€4,295
up €4,295 (+11.4%), from €37,598 to €41,892
- Gross operating margin -€3,384
down €3,384 (-6.4%), from €53,193 to €49,809
- Taxes -€699
down €699 (-7.8%), from €8,987 to €8,288
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 | €59,028 | €53,766 | -€5,261 | -8.9% |
| Fixed assets | 21/28 | €11,393 | €3,100 | -€8,293 | -72.8% |
| Tangible fixed assets | 22/27 | €11,393 | €3,100 | -€8,293 | -72.8% |
| Plant, machinery and equipment | 23 | €1,163 | €1,009 | -€154 | -13.3% |
| Furniture and vehicles | 24 | €10,230 | €2,091 | -€8,139 | -79.6% |
| Current assets | 29/58 | €47,635 | €50,667 | +€3,032 | +6.4% |
| Amounts receivable within one year | 40/41 | €11,010 | €13,603 | +€2,593 | +23.6% |
| Trade receivables | 40 | €11,010 | €12,392 | +€1,381 | +12.5% |
| Other amounts receivable | 41 | - | €1,212 | +€1,212 | |
| Cash at bank and in hand | 54/58 | €35,106 | €35,716 | +€610 | +1.7% |
| Deferred charges and accrued income | 490/1 | €1,518 | €1,347 | -€171 | -11.3% |
| Total equity and liabilities | 10/49 | €59,028 | €53,766 | -€5,261 | -8.9% |
| Equity | 10/15 | €13,392 | €3,949 | -€9,443 | -70.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,392 | €949 | -€9,443 | -90.9% |
| Amounts payable | 17/49 | €45,635 | €49,817 | +€4,182 | +9.2% |
| Amounts payable within one year | 42/48 | €45,635 | €49,817 | +€4,182 | +9.2% |
| Trade debts | 44 | €1,620 | €1,872 | +€252 | +15.6% |
| Suppliers | 440/4 | €1,620 | €1,872 | +€252 | +15.6% |
| Taxes, remuneration and social security | 45 | €6,418 | €6,053 | -€365 | -5.7% |
| Taxes | 450/3 | €6,418 | €6,053 | -€365 | -5.7% |
| Other amounts payable | 47/48 | €37,598 | €41,892 | +€4,295 | +11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,293 | €8,293 | = | 0.0% |
| Other operating charges | 640/8 | €597 | €629 | +€32 | +5.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €53,193 | €49,809 | -€3,384 | -6.4% |
| Operating profit (loss) | 9901 | €44,303 | €40,887 | -€3,416 | -7.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €135 | €150 | +€15 | +11.1% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | €44,168 | €40,737 | -€3,431 | -7.8% |
| Income taxes | 67/77 | €8,987 | €8,288 | -€699 | -7.8% |
| Profit (loss) for the period | 9904 | €35,181 | €32,449 | -€2,732 | -7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €35,181 | €32,449 | -€2,732 | -7.8% |
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 9 October 2026 via checked.be.