D en D: 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 D
Largest movements
- Cash -€37,273
down €37,273 (-100%), from €37,273 to €0
mainly Other debts (-€12,843) and Tax, wage and social debts (-€11,672)
- Receivables within one year +€5,754
new in 2025: €5,754
- Tangible fixed assets -€2,581
down €2,581 (-5.3%), from €48,598 to €46,017
- Other debts -€12,843
down €12,843 (-100%), from €12,843 to €0
- Tax, wage and social debts -€11,672
down €11,672 (-100%), from €11,672 to €0
- Profit (loss) carried forward -€8,892
down €8,892 (-21.1%), from €42,071 to €33,179
- Gross operating margin -€106,578
down €106,578, from €102,226 to -€4,352
- Taxes -€11,672
down €11,672 (-100%), from €11,672 to €0
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 | €85,871 | €51,771 | -€34,100 | -39.7% |
| Fixed assets | 21/28 | €48,598 | €46,017 | -€2,581 | -5.3% |
| Tangible fixed assets | 22/27 | €48,598 | €46,017 | -€2,581 | -5.3% |
| Land and buildings | 22 | €48,598 | €46,017 | -€2,581 | -5.3% |
| Current assets | 29/58 | €37,273 | €5,754 | -€31,519 | -84.6% |
| Amounts receivable within one year | 40/41 | - | €5,754 | +€5,754 | |
| Other amounts receivable | 41 | - | €5,754 | +€5,754 | |
| Cash at bank and in hand | 54/58 | €37,273 | €0 | -€37,273 | -100% |
| Total equity and liabilities | 10/49 | €85,871 | €51,771 | -€34,100 | -39.7% |
| Equity | 10/15 | €60,663 | €51,771 | -€8,892 | -14.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,071 | €33,179 | -€8,892 | -21.1% |
| Amounts payable | 17/49 | €25,208 | €0 | -€25,208 | -100% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €25,208 | €0 | -€25,208 | -100% |
| Current portion of amounts payable after more than one year | 42 | €693 | €0 | -€693 | -100% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €11,672 | €0 | -€11,672 | -100% |
| Taxes | 450/3 | €11,672 | €0 | -€11,672 | -100% |
| Other amounts payable | 47/48 | €12,843 | €0 | -€12,843 | -100% |
| Non-recurring operating income | 76A | €97,960 | €0 | -€97,960 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,581 | €2,581 | = | 0.0% |
| Other operating charges | 640/8 | €1,728 | €1,783 | +€55 | +3.2% |
| Gross operating margin | 9900 | €102,226 | -€4,352 | -€106,578 | |
| Operating profit (loss) | 9901 | €97,918 | -€8,715 | -€106,633 | |
| Financial charges | 65/66B | €293 | €176 | -€117 | -39.8% |
| Recurring financial charges | 65 | €293 | €176 | -€117 | -39.8% |
| Profit (loss) for the period before taxes | 9903 | €97,625 | -€8,892 | -€106,516 | |
| Income taxes | 67/77 | €11,672 | €0 | -€11,672 | -100% |
| Profit (loss) for the period | 9904 | €85,953 | -€8,892 | -€94,845 | |
| Profit (loss) for the period to be appropriated | 9905 | €85,953 | -€8,892 | -€94,845 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.