D&I CONCEPT: 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&I CONCEPT
Largest movements
- Receivables within one year -€140,443
down €140,443 (-60.3%), from €232,734 to €92,291
of which Trade receivables: -€135,656
- Tangible fixed assets +€38,873
up €38,873 (+453%), from €8,589 to €47,463
of which Furniture and vehicles: +€37,228
- Trade debts -€86,493
down €86,493 (-55.0%), from €157,337 to €70,844
of which Bills of exchange payable: -€90,838
- Profit (loss) carried forward -€40,142
down €40,142 (-56.8%), from €70,716 to €30,574
- Debts after one year +€32,506
new in 2026: €32,506
- Tax, wage and social debts -€7,025
down €7,025 (-29.4%), from €23,906 to €16,881
- Gross operating margin -€64,793
down €64,793, from €45,596 to -€19,197
- Depreciation +€10,460
up €10,460 (+835%), from €1,253 to €11,713
- Taxes -€8,593
down €8,593 (-94.8%), from €9,065 to €472
- Other operating charges +€7,315
up €7,315 (+4,442%), from €165 to €7,479
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €253,960 | €152,806 | -€101,154 | -39.8% |
| Fixed assets | 21/28 | €8,589 | €47,463 | +€38,873 | +453% |
| Tangible fixed assets | 22/27 | €8,589 | €47,463 | +€38,873 | +453% |
| Plant, machinery and equipment | 23 | €366 | €2,012 | +€1,645 | +449% |
| Furniture and vehicles | 24 | €8,223 | €45,451 | +€37,228 | +453% |
| Current assets | 29/58 | €245,371 | €105,343 | -€140,028 | -57.1% |
| Amounts receivable within one year | 40/41 | €232,734 | €92,291 | -€140,443 | -60.3% |
| Trade receivables | 40 | €224,597 | €88,942 | -€135,656 | -60.4% |
| Other amounts receivable | 41 | €8,137 | €3,350 | -€4,787 | -58.8% |
| Cash at bank and in hand | 54/58 | €12,637 | €13,052 | +€415 | +3.3% |
| Total equity and liabilities | 10/49 | €253,960 | €152,806 | -€101,154 | -39.8% |
| Equity | 10/15 | €72,716 | €32,574 | -€40,142 | -55.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,716 | €30,574 | -€40,142 | -56.8% |
| Amounts payable | 17/49 | €181,244 | €120,231 | -€61,013 | -33.7% |
| Amounts payable after more than one year | 17 | - | €32,506 | +€32,506 | |
| Financial debts | 170/4 | - | €32,506 | +€32,506 | |
| Amounts payable within one year | 42/48 | €181,244 | €87,725 | -€93,519 | -51.6% |
| Trade debts | 44 | €157,337 | €70,844 | -€86,493 | -55.0% |
| Suppliers | 440/4 | €8,822 | €13,167 | +€4,345 | +49.2% |
| Bills of exchange payable | 441 | €148,515 | €57,677 | -€90,838 | -61.2% |
| Taxes, remuneration and social security | 45 | €23,906 | €16,881 | -€7,025 | -29.4% |
| Taxes | 450/3 | €23,906 | €16,881 | -€7,025 | -29.4% |
| Remuneration, social security and pensions | 62 | €38 | - | -€38 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,253 | €11,713 | +€10,460 | +835% |
| Other operating charges | 640/8 | €165 | €7,479 | +€7,315 | +4,442% |
| Gross operating margin | 9900 | €45,596 | -€19,197 | -€64,793 | |
| Operating profit (loss) | 9901 | €44,141 | -€38,389 | -€82,530 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,550 | €1,283 | -€268 | -17.3% |
| Recurring financial charges | 65 | €1,550 | €1,283 | -€268 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | €42,591 | -€39,670 | -€82,261 | |
| Income taxes | 67/77 | €9,065 | €472 | -€8,593 | -94.8% |
| Profit (loss) for the period | 9904 | €33,525 | -€40,142 | -€73,667 | |
| Profit (loss) for the period to be appropriated | 9905 | €33,525 | -€40,142 | -€73,667 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.