D-Fresh: 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-Fresh
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€13,428
down €13,428 (-37.0%), from -€36,335 to -€49,764
- Other debts +€11,060
up €11,060 (+1.8%), from €618,896 to €629,956
- Advances received +€9,050
new in 2025: €9,050
- Gross operating margin -€5,451
down €5,451 (-503.4%), from -€1,083 to -€6,534
- Financial charges -€608
down €608 (-8.5%), from €7,155 to €6,546
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 | €715,788 | €721,778 | +€5,991 | +0.8% |
| Fixed assets | 21/28 | €701,109 | €701,109 | = | 0.0% |
| Financial fixed assets | 28 | €701,109 | €701,109 | = | 0.0% |
| Current assets | 29/58 | €14,679 | €20,669 | +€5,991 | +40.8% |
| Amounts receivable within one year | 40/41 | €12,100 | €17,794 | +€5,694 | +47.1% |
| Trade receivables | 40 | €12,100 | €17,736 | +€5,636 | +46.6% |
| Other amounts receivable | 41 | - | €58 | +€58 | |
| Cash at bank and in hand | 54/58 | €73 | €2,875 | +€2,802 | +3836.1% |
| Deferred charges and accrued income | 490/1 | €2,506 | €0 | -€2,506 | -100.0% |
| Total equity and liabilities | 10/49 | €715,788 | €721,778 | +€5,991 | +0.8% |
| Equity | 10/15 | €91,696 | €78,268 | -€13,428 | -14.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €109,432 | €109,432 | = | 0.0% |
| Distributable reserves | 133 | €109,432 | €109,432 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,335 | -€49,764 | -€13,428 | -37.0% |
| Amounts payable | 17/49 | €624,091 | €643,511 | +€19,419 | +3.1% |
| Amounts payable within one year | 42/48 | €624,091 | €643,511 | +€19,419 | +3.1% |
| Trade debts | 44 | €1,229 | €2,803 | +€1,574 | +128.0% |
| Suppliers | 440/4 | €1,229 | €2,803 | +€1,574 | +128.0% |
| Advances received on contracts in progress | 46 | - | €9,050 | +€9,050 | |
| Taxes, remuneration and social security | 45 | €3,966 | €1,702 | -€2,264 | -57.1% |
| Taxes | 450/3 | €3,966 | €1,702 | -€2,264 | -57.1% |
| Other amounts payable | 47/48 | €618,896 | €629,956 | +€11,060 | +1.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€1,083 | -€6,534 | -€5,451 | -503.4% |
| Operating profit (loss) | 9901 | -€1,470 | -€6,934 | -€5,464 | -371.6% |
| Financial income | 75/76B | - | €52 | +€52 | |
| Recurring financial income | 75 | - | €52 | +€52 | |
| Financial charges | 65/66B | €7,155 | €6,546 | -€608 | -8.5% |
| Recurring financial charges | 65 | €7,155 | €6,546 | -€608 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | -€8,625 | -€13,428 | -€4,803 | -55.7% |
| Profit (loss) for the period | 9904 | -€8,625 | -€13,428 | -€4,803 | -55.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,625 | -€13,428 | -€4,803 | -55.7% |
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 5 October 2026 via checked.be.