D&N Trading: 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&N Trading
Largest movements
- Receivables within one year -€32,077
down €32,077 (-78.6%), from €40,816 to €8,739
of which Trade receivables: -€24,994
- Current investments +€28,518
new in 2025: €28,518
- Cash -€633
no longer reported in 2025 (was €633)
mainly Current investments (-€28,518) and Trade debts (-€3,374)
- Trade debts -€3,374
down €3,374 (-10.9%), from €31,026 to €27,653
- Accrued charges and deferred income +€1,538
new in 2025: €1,538
- Tax, wage and social debts -€1,518
down €1,518 (-67.4%), from €2,253 to €735
- Profit (loss) carried forward -€1,038
new in 2025: -€1,038
- Gross operating margin -€5,671
down €5,671, from €5,215 to -€456
- Taxes -€1,328
down €1,328, from €1,049 to -€278
- Other operating charges -€687
down €687 (-63.4%), from €1,084 to €397
- Financial charges +€265
new in 2025: €265
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 | €42,046 | €37,655 | -€4,392 | -10.4% |
| Fixed assets | 21/28 | €597 | €398 | -€199 | -33.3% |
| Tangible fixed assets | 22/27 | €597 | €398 | -€199 | -33.3% |
| Other tangible fixed assets | 26 | €597 | €398 | -€199 | -33.3% |
| Current assets | 29/58 | €41,449 | €37,257 | -€4,193 | -10.1% |
| Amounts receivable within one year | 40/41 | €40,816 | €8,739 | -€32,077 | -78.6% |
| Trade receivables | 40 | €32,802 | €7,807 | -€24,994 | -76.2% |
| Other amounts receivable | 41 | €8,014 | €931 | -€7,083 | -88.4% |
| Current investments | 50/53 | - | €28,518 | +€28,518 | |
| Cash at bank and in hand | 54/58 | €633 | - | -€633 | |
| Total equity and liabilities | 10/49 | €42,046 | €37,655 | -€4,392 | -10.4% |
| Equity | 10/15 | €8,767 | €7,728 | -€1,038 | -11.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €3,767 | €3,767 | = | 0.0% |
| Distributable reserves | 133 | €3,767 | €3,767 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€1,038 | -€1,038 | |
| Amounts payable | 17/49 | €33,280 | €29,927 | -€3,353 | -10.1% |
| Amounts payable within one year | 42/48 | €33,280 | €28,388 | -€4,892 | -14.7% |
| Trade debts | 44 | €31,026 | €27,653 | -€3,374 | -10.9% |
| Suppliers | 440/4 | €31,026 | €27,653 | -€3,374 | -10.9% |
| Taxes, remuneration and social security | 45 | €2,253 | €735 | -€1,518 | -67.4% |
| Taxes | 450/3 | €2,253 | €735 | -€1,518 | -67.4% |
| Accrued charges and deferred income | 492/3 | - | €1,538 | +€1,538 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €199 | €199 | = | 0.0% |
| Other operating charges | 640/8 | €1,084 | €397 | -€687 | -63.4% |
| Gross operating margin | 9900 | €5,215 | -€456 | -€5,671 | |
| Operating profit (loss) | 9901 | €3,932 | -€1,052 | -€4,984 | |
| Financial charges | 65/66B | - | €265 | +€265 | |
| Recurring financial charges | 65 | - | €265 | +€265 | |
| Profit (loss) for the period before taxes | 9903 | €3,932 | -€1,317 | -€5,248 | |
| Income taxes | 67/77 | €1,049 | -€278 | -€1,328 | |
| Profit (loss) for the period | 9904 | €2,882 | -€1,038 | -€3,921 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,882 | -€1,038 | -€3,921 |
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 15 October 2026 via checked.be.