D en C SERVICE: 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 en C SERVICE
Largest movements
- Cash -€9,913
down €9,913 (-26.7%), from €37,142 to €27,229
mainly Net result for the year (-€10,786) and Other debts (-€5,597)
- Receivables within one year -€3,769
down €3,769 (-11.2%), from €33,580 to €29,811
of which Trade receivables: -€9,331
- Stocks and contracts -€3,689
down €3,689 (-100%), from €3,689 to €0
- Profit (loss) carried forward -€10,786
down €10,786 (-26.4%), from €40,866 to €30,080
- Other debts -€5,597
down €5,597 (-100%), from €5,597 to €0
- Tax, wage and social debts -€3,044
down €3,044 (-60.7%), from €5,017 to €1,973
- Gross operating margin -€14,426
down €14,426, from €4,443 to -€9,983
- Taxes -€1,020
down €1,020 (-87.4%), from €1,167 to €147
- Depreciation -€392
down €392 (-34.1%), from €1,151 to €758
- Other operating charges -€357
down €357 (-25.7%), from €1,391 to €1,034
- Financial income +€143
up €143 (+8.9%), from €1,609 to €1,752
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 | €136,611 | €117,866 | -€18,745 | -13.7% |
| Fixed assets | 21/28 | €2,458 | €1,699 | -€758 | -30.9% |
| Tangible fixed assets | 22/27 | €2,458 | €1,699 | -€758 | -30.9% |
| Plant, machinery and equipment | 23 | €2,458 | €1,699 | -€758 | -30.9% |
| Current assets | 29/58 | €134,154 | €116,167 | -€17,987 | -13.4% |
| Amounts receivable after more than one year | 29 | €52,000 | €52,000 | = | 0.0% |
| Trade receivables | 290 | - | €52,000 | +€52,000 | |
| Other amounts receivable | 291 | €52,000 | - | -€52,000 | |
| Stocks and contracts in progress | 3 | €3,689 | €0 | -€3,689 | -100% |
| Stocks | 30/36 | €3,689 | €0 | -€3,689 | -100% |
| Amounts receivable within one year | 40/41 | €33,580 | €29,811 | -€3,769 | -11.2% |
| Trade receivables | 40 | €31,038 | €21,706 | -€9,331 | -30.1% |
| Other amounts receivable | 41 | €2,543 | €8,105 | +€5,562 | +219% |
| Cash at bank and in hand | 54/58 | €37,142 | €27,229 | -€9,913 | -26.7% |
| Deferred charges and accrued income | 490/1 | €7,742 | €7,126 | -€616 | -8.0% |
| Total equity and liabilities | 10/49 | €136,611 | €117,866 | -€18,745 | -13.7% |
| Equity | 10/15 | €100,150 | €89,364 | -€10,786 | -10.8% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €53,087 | €53,087 | = | 0.0% |
| Distributable reserves | 133 | €53,087 | €53,087 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,866 | €30,080 | -€10,786 | -26.4% |
| Amounts payable | 17/49 | €36,461 | €28,502 | -€7,959 | -21.8% |
| Amounts payable within one year | 42/48 | €36,442 | €28,502 | -€7,940 | -21.8% |
| Current portion of amounts payable after more than one year | 42 | - | €833 | +€833 | |
| Financial debts | 43 | €833 | €0 | -€833 | -100% |
| Other loans | 439 | €833 | €0 | -€833 | -100% |
| Trade debts | 44 | €24,995 | €25,696 | +€701 | +2.8% |
| Suppliers | 440/4 | €24,995 | €25,696 | +€701 | +2.8% |
| Taxes, remuneration and social security | 45 | €5,017 | €1,973 | -€3,044 | -60.7% |
| Taxes | 450/3 | €5,017 | €1,973 | -€3,044 | -60.7% |
| Other amounts payable | 47/48 | €5,597 | €0 | -€5,597 | -100% |
| Accrued charges and deferred income | 492/3 | €19 | - | -€19 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,151 | €758 | -€392 | -34.1% |
| Other operating charges | 640/8 | €1,391 | €1,034 | -€357 | -25.7% |
| Gross operating margin | 9900 | €4,443 | -€9,983 | -€14,426 | |
| Operating profit (loss) | 9901 | €1,901 | -€11,776 | -€13,677 | |
| Financial income | 75/76B | €1,609 | €1,752 | +€143 | +8.9% |
| Recurring financial income | 75 | €1,609 | €1,752 | +€143 | +8.9% |
| Financial charges | 65/66B | €678 | €615 | -€63 | -9.2% |
| Recurring financial charges | 65 | €678 | €615 | -€63 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | €2,832 | -€10,639 | -€13,471 | |
| Income taxes | 67/77 | €1,167 | €147 | -€1,020 | -87.4% |
| Profit (loss) for the period | 9904 | €1,665 | -€10,786 | -€12,451 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,665 | -€10,786 | -€12,451 |
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 22 October 2026 via checked.be.