d-progress: what changed
d-progress
Largest movements
- Cash +€19,223
up €19,223 (+550%), from €3,496 to €22,719
mainly Net result for the year (+€10,508) and Receivables within one year (+€8,556)
- Receivables within one year -€8,556
down €8,556 (-48.8%), from €17,549 to €8,992
of which Other amounts receivable: -€7,787
- Tangible fixed assets -€3,985
down €3,985 (-23.2%), from €17,163 to €13,177
of which Furniture and vehicles: -€6,400
- Deferred charges and accrued income -€1,273
down €1,273 (-82.8%), from €1,537 to €264
- Reserves +€10,508
up €10,508 (+31.9%), from €32,893 to €43,401
- Trade debts -€3,494
down €3,494 (-96.5%), from €3,622 to €128
- Current portion of long-term debt -€2,035
no longer reported in 2025 (was €2,035)
- Gross operating margin +€14,156
up €14,156 (+190%), from €7,455 to €21,611
- Taxes +€2,681
up €2,681 (+970%), from €276 to €2,957
- Other operating charges +€609
up €609 (+79.4%), from €767 to €1,376
- Depreciation +€451
up €451 (+7.0%), from €6,442 to €6,893
Change in the result, 2024 to 2025
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
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €39,744 | €45,152 | +€5,408 | +13.6% |
| Fixed assets | 21/28 | €17,163 | €13,177 | -€3,985 | -23.2% |
| Tangible fixed assets | 22/27 | €17,163 | €13,177 | -€3,985 | -23.2% |
| Plant, machinery and equipment | 23 | €1,293 | €3,707 | +€2,415 | +187% |
| Furniture and vehicles | 24 | €15,870 | €9,470 | -€6,400 | -40.3% |
| Current assets | 29/58 | €22,581 | €31,975 | +€9,394 | +41.6% |
| Amounts receivable within one year | 40/41 | €17,549 | €8,992 | -€8,556 | -48.8% |
| Trade receivables | 40 | €5,325 | €4,556 | -€769 | -14.4% |
| Other amounts receivable | 41 | €12,224 | €4,436 | -€7,787 | -63.7% |
| Cash at bank and in hand | 54/58 | €3,496 | €22,719 | +€19,223 | +550% |
| Deferred charges and accrued income | 490/1 | €1,537 | €264 | -€1,273 | -82.8% |
| Total equity and liabilities | 10/49 | €39,744 | €45,152 | +€5,408 | +13.6% |
| Equity | 10/15 | €33,893 | €44,401 | +€10,508 | +31.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €32,893 | €43,401 | +€10,508 | +31.9% |
| Distributable reserves | 133 | €32,893 | €43,401 | +€10,508 | +31.9% |
| Amounts payable | 17/49 | €5,850 | €751 | -€5,099 | -87.2% |
| Amounts payable within one year | 42/48 | €5,850 | €751 | -€5,099 | -87.2% |
| Current portion of amounts payable after more than one year | 42 | €2,035 | - | -€2,035 | |
| Trade debts | 44 | €3,622 | €128 | -€3,494 | -96.5% |
| Suppliers | 440/4 | €3,622 | €128 | -€3,494 | -96.5% |
| Taxes, remuneration and social security | 45 | €193 | €622 | +€429 | +222% |
| Taxes | 450/3 | €193 | €622 | +€429 | +222% |
| Other amounts payable | 47/48 | - | €1 | +€1 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,442 | €6,893 | +€451 | +7.0% |
| Other operating charges | 640/8 | €767 | €1,376 | +€609 | +79.4% |
| Gross operating margin | 9900 | €7,455 | €21,611 | +€14,156 | +190% |
| Operating profit (loss) | 9901 | €245 | €13,342 | +€13,096 | +5,338% |
| Financial income | 75/76B | €262 | €234 | -€28 | -10.8% |
| Recurring financial income | 75 | €262 | €234 | -€28 | -10.8% |
| Financial charges | 65/66B | €246 | €110 | -€136 | -55.2% |
| Recurring financial charges | 65 | €246 | €110 | -€136 | -55.2% |
| Profit (loss) for the period before taxes | 9903 | €261 | €13,465 | +€13,204 | +5,053% |
| Income taxes | 67/77 | €276 | €2,957 | +€2,681 | +970% |
| Profit (loss) for the period | 9904 | -€15 | €10,508 | +€10,523 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15 | €10,508 | +€10,523 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.