D-Phy Floor: 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-Phy Floor
Largest movements
- Cash -€29,148
down €29,148 (-46.7%), from €62,412 to €33,264
mainly Receivables within one year (-€26,782) and Current portion of long-term debt (-€15,096)
- Tangible fixed assets -€27,055
down €27,055 (-90.8%), from €29,792 to €2,737
- Receivables within one year +€26,782
up €26,782 (+764.5%), from €3,503 to €30,285
of which Trade receivables: +€17,774
- Deferred charges and accrued income +€13,284
up €13,284 (+710.7%), from €1,869 to €15,153
- Current portion of long-term debt -€15,096
no longer reported in 2025 (was €15,096)
- Profit (loss) carried forward +€5,366
up €5,366 (+30.2%), from €17,748 to €23,114
- Debts after one year -€5,166
no longer reported in 2025 (was €5,166)
- Trade debts -€1,158
down €1,158 (-46.0%), from €2,519 to €1,361
- Gross operating margin -€44,123
down €44,123 (-67.6%), from €65,274 to €21,151
- Staff costs -€21,165
down €21,165 (-91.7%), from €23,085 to €1,920
- Taxes -€5,392
down €5,392 (-63.3%), from €8,516 to €3,124
- Depreciation -€4,591
down €4,591 (-72.3%), from €6,349 to €1,758
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.
Cash bridge derived
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 | €97,601 | €81,464 | -€16,137 | -16.5% |
| Fixed assets | 21/28 | €29,817 | €2,762 | -€27,055 | -90.7% |
| Tangible fixed assets | 22/27 | €29,792 | €2,737 | -€27,055 | -90.8% |
| Furniture and vehicles | 24 | €29,792 | €2,737 | -€27,055 | -90.8% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €67,784 | €78,702 | +€10,918 | +16.1% |
| Amounts receivable within one year | 40/41 | €3,503 | €30,285 | +€26,782 | +764.5% |
| Trade receivables | 40 | €2,442 | €20,216 | +€17,774 | +727.7% |
| Other amounts receivable | 41 | €1,061 | €10,069 | +€9,008 | +849.1% |
| Cash at bank and in hand | 54/58 | €62,412 | €33,264 | -€29,148 | -46.7% |
| Deferred charges and accrued income | 490/1 | €1,869 | €15,153 | +€13,284 | +710.7% |
| Total equity and liabilities | 10/49 | €97,601 | €81,464 | -€16,137 | -16.5% |
| Equity | 10/15 | €74,708 | €80,074 | +€5,366 | +7.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €38,360 | €38,360 | = | 0.0% |
| Distributable reserves | 133 | €38,360 | €38,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,748 | €23,114 | +€5,366 | +30.2% |
| Amounts payable | 17/49 | €22,893 | €1,390 | -€21,503 | -93.9% |
| Amounts payable after more than one year | 17 | €5,166 | - | -€5,166 | |
| Financial debts | 170/4 | €5,166 | - | -€5,166 | |
| Amounts payable within one year | 42/48 | €17,727 | €1,390 | -€16,337 | -92.2% |
| Current portion of amounts payable after more than one year | 42 | €15,096 | - | -€15,096 | |
| Trade debts | 44 | €2,519 | €1,361 | -€1,158 | -46.0% |
| Suppliers | 440/4 | €2,519 | €1,361 | -€1,158 | -46.0% |
| Taxes, remuneration and social security | 45 | - | €29 | +€29 | |
| Taxes | 450/3 | - | €29 | +€29 | |
| Other amounts payable | 47/48 | €112 | - | -€112 | |
| Remuneration, social security and pensions | 62 | €23,085 | €1,920 | -€21,165 | -91.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,349 | €1,758 | -€4,591 | -72.3% |
| Other operating charges | 640/8 | €9,362 | €8,843 | -€519 | -5.5% |
| Gross operating margin | 9900 | €65,274 | €21,151 | -€44,123 | -67.6% |
| Operating profit (loss) | 9901 | €26,478 | €8,630 | -€17,848 | -67.4% |
| Financial income | 75/76B | €72 | €609 | +€536 | +741.9% |
| Recurring financial income | 75 | €72 | €609 | +€536 | +741.9% |
| Financial charges | 65/66B | €773 | €749 | -€24 | -3.1% |
| Recurring financial charges | 65 | €773 | €749 | -€24 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €25,778 | €8,490 | -€17,288 | -67.1% |
| Income taxes | 67/77 | €8,516 | €3,124 | -€5,392 | -63.3% |
| Profit (loss) for the period | 9904 | €17,262 | €5,366 | -€11,896 | -68.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,262 | €5,366 | -€11,896 | -68.9% |
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 9 October 2026 via checked.be.