D & I PROJECTS: 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 PROJECTS
Largest movements
- Cash +€77,783
up €77,783 (+24.0%), from €324,410 to €402,193
mainly Other debts (+€60,270) and Net result for the year (+€44,079)
- Receivables within one year -€19,621
down €19,621 (-20.3%), from €96,804 to €77,183
of which Other amounts receivable: -€14,123
- Current investments -€10,192
down €10,192 (-27.0%), from €37,802 to €27,610
- Other debts +€60,270
up €60,270 (+64.3%), from €93,731 to €154,001
- Reserves -€24,307
down €24,307 (-6.4%), from €379,350 to €355,042
- Tax, wage and social debts +€7,796
up €7,796 (+88.9%), from €8,772 to €16,568
- Taxes +€25,151
up €25,151 (+112%), from €22,541 to €47,692
- Financial income +€6,736
up €6,736 (+453%), from €1,487 to €8,222
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 | €496,112 | €539,033 | +€42,920 | +8.7% |
| Fixed assets | 21/28 | €36,976 | €32,047 | -€4,929 | -13.3% |
| Tangible fixed assets | 22/27 | €36,976 | €32,047 | -€4,929 | -13.3% |
| Land and buildings | 22 | €30,782 | €25,472 | -€5,310 | -17.3% |
| Plant, machinery and equipment | 23 | €5,022 | €4,767 | -€255 | -5.1% |
| Furniture and vehicles | 24 | €1,172 | €1,808 | +€636 | +54.2% |
| Current assets | 29/58 | €459,136 | €506,986 | +€47,850 | +10.4% |
| Amounts receivable within one year | 40/41 | €96,804 | €77,183 | -€19,621 | -20.3% |
| Trade receivables | 40 | €32,681 | €27,183 | -€5,498 | -16.8% |
| Other amounts receivable | 41 | €64,123 | €50,000 | -€14,123 | -22.0% |
| Current investments | 50/53 | €37,802 | €27,610 | -€10,192 | -27.0% |
| Cash at bank and in hand | 54/58 | €324,410 | €402,193 | +€77,783 | +24.0% |
| Deferred charges and accrued income | 490/1 | €120 | - | -€120 | |
| Total equity and liabilities | 10/49 | €496,112 | €539,033 | +€42,920 | +8.7% |
| Equity | 10/15 | €385,588 | €361,242 | -€24,345 | -6.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €379,350 | €355,042 | -€24,307 | -6.4% |
| Distributable reserves | 133 | €379,350 | €355,042 | -€24,307 | -6.4% |
| Profit (loss) carried forward | 14 | €38 | - | -€38 | |
| Amounts payable | 17/49 | €110,525 | €177,790 | +€67,266 | +60.9% |
| Amounts payable within one year | 42/48 | €105,766 | €172,650 | +€66,884 | +63.2% |
| Trade debts | 44 | €3,264 | €2,081 | -€1,182 | -36.2% |
| Suppliers | 440/4 | €3,264 | €2,081 | -€1,182 | -36.2% |
| Taxes, remuneration and social security | 45 | €8,772 | €16,568 | +€7,796 | +88.9% |
| Taxes | 450/3 | €8,772 | €16,568 | +€7,796 | +88.9% |
| Other amounts payable | 47/48 | €93,731 | €154,001 | +€60,270 | +64.3% |
| Accrued charges and deferred income | 492/3 | €4,758 | €5,140 | +€382 | +8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,424 | €8,262 | +€837 | +11.3% |
| Other operating charges | 640/8 | €499 | €513 | +€14 | +2.8% |
| Gross operating margin | 9900 | €97,547 | €97,563 | +€15 | 0.0% |
| Operating profit (loss) | 9901 | €89,624 | €88,788 | -€836 | -0.9% |
| Financial income | 75/76B | €1,487 | €8,222 | +€6,736 | +453% |
| Recurring financial income | 75 | €1,487 | €8,222 | +€6,736 | +453% |
| Financial charges | 65/66B | €4,798 | €5,239 | +€441 | +9.2% |
| Recurring financial charges | 65 | €4,798 | €5,239 | +€441 | +9.2% |
| Profit (loss) for the period before taxes | 9903 | €86,312 | €91,771 | +€5,459 | +6.3% |
| Income taxes | 67/77 | €22,541 | €47,692 | +€25,151 | +112% |
| Profit (loss) for the period | 9904 | €63,771 | €44,079 | -€19,692 | -30.9% |
| Profit (loss) for the period to be appropriated | 9905 | €63,771 | €44,079 | -€19,692 | -30.9% |
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 26 October 2026 via checked.be.