D-FINANCIAL SOLUTIONS: 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-FINANCIAL SOLUTIONS
Largest movements
- Cash +€35,057
up €35,057 (+727%), from €4,820 to €39,877
mainly Net result for the year (+€34,067) and Short-term financial debts (+€8,358)
- Receivables within one year +€5,436
up €5,436 (+15.0%), from €36,269 to €41,706
of which Other amounts receivable: +€15,486
- Tangible fixed assets -€2,215
down €2,215 (-28.7%), from €7,706 to €5,491
of which Furniture and vehicles: -€2,736
- Reserves +€34,067
up €34,067 (+140%), from €24,316 to €58,382
- Short-term financial debts +€8,358
new in 2025: €8,358
- Trade debts -€5,538
down €5,538 (-74.4%), from €7,441 to €1,903
- Tax, wage and social debts +€3,266
up €3,266 (+30.6%), from €10,665 to €13,931
- Current portion of long-term debt -€1,373
down €1,373 (-100%), from €1,373 to €0
- Gross operating margin +€27,322
up €27,322 (+109%), from €25,006 to €52,328
- Taxes +€10,393
up €10,393 (+154%), from €6,769 to €17,162
- Financial income +€723
up €723 (+69.0%), from €1,048 to €1,772
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 | €48,795 | €87,574 | +€38,779 | +79.5% |
| Fixed assets | 21/28 | €7,706 | €5,491 | -€2,215 | -28.7% |
| Tangible fixed assets | 22/27 | €7,706 | €5,491 | -€2,215 | -28.7% |
| Plant, machinery and equipment | 23 | - | €521 | +€521 | |
| Furniture and vehicles | 24 | €7,706 | €4,970 | -€2,736 | -35.5% |
| Current assets | 29/58 | €41,089 | €82,083 | +€40,993 | +99.8% |
| Amounts receivable within one year | 40/41 | €36,269 | €41,706 | +€5,436 | +15.0% |
| Trade receivables | 40 | €11,181 | €1,131 | -€10,050 | -89.9% |
| Other amounts receivable | 41 | €25,089 | €40,575 | +€15,486 | +61.7% |
| Cash at bank and in hand | 54/58 | €4,820 | €39,877 | +€35,057 | +727% |
| Deferred charges and accrued income | 490/1 | - | €500 | +€500 | |
| Total equity and liabilities | 10/49 | €48,795 | €87,574 | +€38,779 | +79.5% |
| Equity | 10/15 | €29,316 | €63,382 | +€34,067 | +116% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €24,316 | €58,382 | +€34,067 | +140% |
| Distributable reserves | 133 | €24,316 | €58,382 | +€34,067 | +140% |
| Amounts payable | 17/49 | €19,480 | €24,192 | +€4,712 | +24.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €19,480 | €24,192 | +€4,712 | +24.2% |
| Current portion of amounts payable after more than one year | 42 | €1,373 | €0 | -€1,373 | -100% |
| Financial debts | 43 | - | €8,358 | +€8,358 | |
| Credit institutions | 430/8 | - | €8,358 | +€8,358 | |
| Trade debts | 44 | €7,441 | €1,903 | -€5,538 | -74.4% |
| Suppliers | 440/4 | €7,441 | €1,903 | -€5,538 | -74.4% |
| Taxes, remuneration and social security | 45 | €10,665 | €13,931 | +€3,266 | +30.6% |
| Taxes | 450/3 | €10,665 | €13,931 | +€3,266 | +30.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,215 | €2,215 | +€0 | 0.0% |
| Other operating charges | 640/8 | €447 | €362 | -€85 | -19.0% |
| Gross operating margin | 9900 | €25,006 | €52,328 | +€27,322 | +109% |
| Operating profit (loss) | 9901 | €22,344 | €49,751 | +€27,407 | +123% |
| Financial income | 75/76B | €1,048 | €1,772 | +€723 | +69.0% |
| Recurring financial income | 75 | €1,048 | €1,772 | +€723 | +69.0% |
| Financial charges | 65/66B | €366 | €295 | -€72 | -19.5% |
| Recurring financial charges | 65 | €366 | €295 | -€72 | -19.5% |
| Profit (loss) for the period before taxes | 9903 | €23,026 | €51,228 | +€28,202 | +122% |
| Income taxes | 67/77 | €6,769 | €17,162 | +€10,393 | +154% |
| Profit (loss) for the period | 9904 | €16,257 | €34,067 | +€17,809 | +110% |
| Profit (loss) for the period to be appropriated | 9905 | €16,257 | €34,067 | +€17,809 | +110% |
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 25 October 2026 via checked.be.