D-Invest: what changed
D-Invest
Largest movements
- Receivables within one year +€7,102
new in 2026: €7,102
of which Trade receivables: +€6,893
- Current investments -€3,761
down €3,761 (-23.2%), from €16,241 to €12,480
- Deferred charges and accrued income -€690
no longer reported in 2026 (was €690)
- Tangible fixed assets +€404
new in 2026: €404
- Reserves +€9,714
new in 2026: €9,714
- Tax, wage and social debts -€5,366
down €5,366 (-53.9%), from €9,959 to €4,593
of which Remuneration and social security: -€4,916
- Other debts -€1,476
down €1,476 (-33.2%), from €4,448 to €2,972
- Gross operating margin +€6,510
up €6,510 (+89.2%), from €7,302 to €13,812
- Taxes +€2,097
up €2,097 (+211%), from €994 to €3,091
- Other operating charges +€377
up €377 (+355%), from €106 to €483
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,407 | €20,278 | +€2,872 | +16.5% |
| Formation expenses | 20 | €475 | €292 | -€183 | -38.5% |
| Fixed assets | 21/28 | - | €404 | +€404 | |
| Tangible fixed assets | 22/27 | - | €404 | +€404 | |
| Plant, machinery and equipment | 23 | - | €404 | +€404 | |
| Current assets | 29/58 | €16,931 | €19,582 | +€2,651 | +15.7% |
| Amounts receivable within one year | 40/41 | - | €7,102 | +€7,102 | |
| Trade receivables | 40 | - | €6,893 | +€6,893 | |
| Other amounts receivable | 41 | - | €209 | +€209 | |
| Current investments | 50/53 | €16,241 | €12,480 | -€3,761 | -23.2% |
| Deferred charges and accrued income | 490/1 | €690 | - | -€690 | |
| Total equity and liabilities | 10/49 | €17,407 | €20,278 | +€2,872 | +16.5% |
| Equity | 10/15 | €2,836 | €12,714 | +€9,878 | +348% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €9,714 | +€9,714 | |
| Distributable reserves | 133 | - | €9,714 | +€9,714 | |
| Profit (loss) carried forward | 14 | -€164 | - | +€164 | |
| Amounts payable | 17/49 | €14,571 | €7,565 | -€7,006 | -48.1% |
| Amounts payable within one year | 42/48 | €14,571 | €7,565 | -€7,006 | -48.1% |
| Trade debts | 44 | €164 | - | -€164 | |
| Suppliers | 440/4 | €164 | - | -€164 | |
| Taxes, remuneration and social security | 45 | €9,959 | €4,593 | -€5,366 | -53.9% |
| Taxes | 450/3 | €3,459 | €3,009 | -€450 | -13.0% |
| Remuneration and social security | 454/9 | €6,500 | €1,584 | -€4,916 | -75.6% |
| Other amounts payable | 47/48 | €4,448 | €2,972 | -€1,476 | -33.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €183 | €316 | +€133 | +72.4% |
| Other operating charges | 640/8 | €106 | €483 | +€377 | +355% |
| Gross operating margin | 9900 | €7,302 | €13,812 | +€6,510 | +89.2% |
| Operating profit (loss) | 9901 | €7,012 | €13,013 | +€6,001 | +85.6% |
| Financial charges | 65/66B | €45 | €45 | -€0 | -0.3% |
| Recurring financial charges | 65 | €45 | €45 | -€0 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | €6,967 | €12,968 | +€6,001 | +86.1% |
| Income taxes | 67/77 | €994 | €3,091 | +€2,097 | +211% |
| Profit (loss) for the period | 9904 | €5,974 | €9,878 | +€3,904 | +65.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,974 | €9,878 | +€3,904 | +65.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.