D_LINE DECO: 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_LINE DECO
Largest movements
- Receivables within one year -€61,838
down €61,838 (-59.9%), from €103,188 to €41,351
of which Trade receivables: -€60,774
- Cash +€25,606
up €25,606 (+63.5%), from €40,307 to €65,913
mainly Receivables within one year (+€61,838) and Net result for the year (+€14,306)
- Tangible fixed assets -€6,742
down €6,742 (-69.9%), from €9,643 to €2,901
of which Leasing and similar rights: -€6,995
- Trade debts -€53,454
down €53,454 (-95.5%), from €55,948 to €2,494
- Profit (loss) carried forward +€14,306
up €14,306 (+20.8%), from €68,942 to €83,248
- Current portion of long-term debt -€2,543
no longer reported in 2025 (was €2,543)
- Gross operating margin -€46,307
down €46,307 (-63.6%), from €72,794 to €26,486
- Taxes -€8,882
down €8,882 (-69.6%), from €12,766 to €3,883
- Purchases and services -€6,366
down €6,366 (-1.7%), from €369,369 to €363,003
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 | €153,269 | €110,310 | -€42,959 | -28.0% |
| Fixed assets | 21/28 | €9,643 | €2,901 | -€6,742 | -69.9% |
| Tangible fixed assets | 22/27 | €9,643 | €2,901 | -€6,742 | -69.9% |
| Plant, machinery and equipment | 23 | €1,318 | €706 | -€612 | -46.4% |
| Furniture and vehicles | 24 | - | €866 | +€866 | |
| Leasing and similar rights | 25 | €8,324 | €1,329 | -€6,995 | -84.0% |
| Current assets | 29/58 | €143,626 | €107,409 | -€36,217 | -25.2% |
| Amounts receivable within one year | 40/41 | €103,188 | €41,351 | -€61,838 | -59.9% |
| Trade receivables | 40 | €101,249 | €40,476 | -€60,774 | -60.0% |
| Other amounts receivable | 41 | €1,939 | €875 | -€1,064 | -54.9% |
| Cash at bank and in hand | 54/58 | €40,307 | €65,913 | +€25,606 | +63.5% |
| Deferred charges and accrued income | 490/1 | €131 | €145 | +€14 | +11.0% |
| Total equity and liabilities | 10/49 | €153,269 | €110,310 | -€42,959 | -28.0% |
| Equity | 10/15 | €70,942 | €85,248 | +€14,306 | +20.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,942 | €83,248 | +€14,306 | +20.8% |
| Amounts payable | 17/49 | €82,327 | €25,062 | -€57,265 | -69.6% |
| Amounts payable within one year | 42/48 | €82,327 | €25,062 | -€57,265 | -69.6% |
| Current portion of amounts payable after more than one year | 42 | €2,543 | - | -€2,543 | |
| Trade debts | 44 | €55,948 | €2,494 | -€53,454 | -95.5% |
| Suppliers | 440/4 | €55,948 | €2,494 | -€53,454 | -95.5% |
| Taxes, remuneration and social security | 45 | €16,492 | €16,649 | +€157 | +1.0% |
| Taxes | 450/3 | €16,492 | €16,649 | +€157 | +1.0% |
| Other amounts payable | 47/48 | €7,344 | €5,920 | -€1,425 | -19.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €369,369 | €363,003 | -€6,366 | -1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,555 | €7,893 | +€338 | +4.5% |
| Other operating charges | 640/8 | €710 | €307 | -€402 | -56.7% |
| Gross operating margin | 9900 | €72,794 | €26,486 | -€46,307 | -63.6% |
| Operating profit (loss) | 9901 | €64,529 | €18,287 | -€46,243 | -71.7% |
| Financial income | 75/76B | €32 | - | -€32 | |
| Recurring financial income | 75 | €32 | - | -€32 | |
| Financial charges | 65/66B | €670 | €98 | -€572 | -85.4% |
| Recurring financial charges | 65 | €670 | €98 | -€572 | -85.4% |
| Profit (loss) for the period before taxes | 9903 | €63,892 | €18,189 | -€45,703 | -71.5% |
| Income taxes | 67/77 | €12,766 | €3,883 | -€8,882 | -69.6% |
| Profit (loss) for the period | 9904 | €51,126 | €14,306 | -€36,820 | -72.0% |
| Profit (loss) for the period to be appropriated | 9905 | €51,126 | €14,306 | -€36,820 | -72.0% |
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 29 October 2026 via checked.be.