D.E.Solution: 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.Solution
Largest movements
- Receivables within one year +€11,120
up €11,120 (+52.7%), from €21,092 to €32,212
of which Trade receivables: +€12,148
- Tangible fixed assets -€10,422
down €10,422 (-29.2%), from €35,722 to €25,299
- Cash +€5,132
up €5,132 (+4.6%), from €112,183 to €117,315
mainly Trade debts (+€13,188) and Depreciation (+€10,422)
- Trade debts +€13,188
up €13,188 (+398.1%), from €3,313 to €16,501
of which Suppliers: +€10,036
- Profit (loss) carried forward -€5,019
down €5,019 (-3.7%), from €134,188 to €129,169
- Tax, wage and social debts -€3,876
down €3,876 (-44.3%), from €8,740 to €4,864
- Other debts +€1,749
up €1,749 (+322.4%), from €542 to €2,291
- Gross operating margin -€8,170
down €8,170 (-57.4%), from €14,234 to €6,064
- Taxes -€1,886
no longer reported in 2025 (was €1,886)
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 | €168,997 | €174,826 | +€5,830 | +3.4% |
| Fixed assets | 21/28 | €35,722 | €25,299 | -€10,422 | -29.2% |
| Tangible fixed assets | 22/27 | €35,722 | €25,299 | -€10,422 | -29.2% |
| Furniture and vehicles | 24 | €35,722 | €25,299 | -€10,422 | -29.2% |
| Current assets | 29/58 | €133,275 | €149,527 | +€16,252 | +12.2% |
| Amounts receivable within one year | 40/41 | €21,092 | €32,212 | +€11,120 | +52.7% |
| Trade receivables | 40 | €12,403 | €24,551 | +€12,148 | +98.0% |
| Other amounts receivable | 41 | €8,689 | €7,661 | -€1,029 | -11.8% |
| Cash at bank and in hand | 54/58 | €112,183 | €117,315 | +€5,132 | +4.6% |
| Total equity and liabilities | 10/49 | €168,997 | €174,826 | +€5,830 | +3.4% |
| Equity | 10/15 | €156,188 | €151,169 | -€5,019 | -3.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €134,188 | €129,169 | -€5,019 | -3.7% |
| Amounts payable | 17/49 | €12,809 | €23,657 | +€10,848 | +84.7% |
| Amounts payable within one year | 42/48 | €12,809 | €23,657 | +€10,848 | +84.7% |
| Financial debts | 43 | €213 | - | -€213 | |
| Credit institutions | 430/8 | €213 | - | -€213 | |
| Trade debts | 44 | €3,313 | €16,501 | +€13,188 | +398.1% |
| Suppliers | 440/4 | €13 | €10,049 | +€10,036 | +76844.6% |
| Bills of exchange payable | 441 | €3,300 | €6,452 | +€3,152 | +95.5% |
| Taxes, remuneration and social security | 45 | €8,740 | €4,864 | -€3,876 | -44.3% |
| Remuneration and social security | 454/9 | €8,740 | €4,864 | -€3,876 | -44.3% |
| Other amounts payable | 47/48 | €542 | €2,291 | +€1,749 | +322.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,422 | €10,422 | = | 0.0% |
| Other operating charges | 640/8 | €986 | €928 | -€58 | -5.8% |
| Gross operating margin | 9900 | €14,234 | €6,064 | -€8,170 | -57.4% |
| Operating profit (loss) | 9901 | €2,826 | -€5,286 | -€8,112 | |
| Financial income | 75/76B | €607 | €537 | -€70 | -11.5% |
| Recurring financial income | 75 | €607 | €537 | -€70 | -11.5% |
| Financial charges | 65/66B | €169 | €269 | +€101 | +59.7% |
| Recurring financial charges | 65 | €169 | €269 | +€101 | +59.7% |
| Profit (loss) for the period before taxes | 9903 | €3,264 | -€5,019 | -€8,283 | |
| Income taxes | 67/77 | €1,886 | - | -€1,886 | |
| Profit (loss) for the period | 9904 | €1,378 | -€5,019 | -€6,397 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,378 | -€5,019 | -€6,397 |
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 1 October 2026 via checked.be.