D&S Homework: 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&S Homework
Largest movements
- Receivables within one year -€23,797
down €23,797 (-24.4%), from €97,494 to €73,698
of which Other amounts receivable: -€13,466
- Other debts -€23,000
down €23,000 (-41.8%), from €55,000 to €32,000
- Trade debts -€1,834
down €1,834 (-23.2%), from €7,915 to €6,081
- Profit (loss) carried forward +€1,433
up €1,433 (+264%), from €543 to €1,976
- Staff costs +€28,360
new in 2025: €28,360
- Taxes -€9,500
down €9,500 (-44.2%), from €21,500 to €12,000
- Gross operating margin -€3,594
down €3,594 (-4.7%), from €77,241 to €73,648
- Other operating charges -€1,167
down €1,167 (-63.4%), from €1,841 to €675
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 | €97,554 | €73,700 | -€23,853 | -24.5% |
| Current assets | 29/58 | €97,554 | €73,700 | -€23,853 | -24.5% |
| Amounts receivable within one year | 40/41 | €97,494 | €73,698 | -€23,797 | -24.4% |
| Trade receivables | 40 | €13,319 | €2,989 | -€10,330 | -77.6% |
| Other amounts receivable | 41 | €84,176 | €70,709 | -€13,466 | -16.0% |
| Cash at bank and in hand | 54/58 | €59 | €3 | -€57 | -95.5% |
| Total equity and liabilities | 10/49 | €97,554 | €73,700 | -€23,853 | -24.5% |
| Equity | 10/15 | €2,543 | €3,976 | +€1,433 | +56.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €543 | €1,976 | +€1,433 | +264% |
| Amounts payable | 17/49 | €95,011 | €69,724 | -€25,287 | -26.6% |
| Amounts payable within one year | 42/48 | €95,011 | €69,724 | -€25,287 | -26.6% |
| Trade debts | 44 | €7,915 | €6,081 | -€1,834 | -23.2% |
| Suppliers | 440/4 | €7,915 | €6,081 | -€1,834 | -23.2% |
| Taxes, remuneration and social security | 45 | €32,096 | €31,643 | -€452 | -1.4% |
| Taxes | 450/3 | €32,096 | €31,643 | -€452 | -1.4% |
| Other amounts payable | 47/48 | €55,000 | €32,000 | -€23,000 | -41.8% |
| Remuneration, social security and pensions | 62 | - | €28,360 | +€28,360 | |
| Other operating charges | 640/8 | €1,841 | €675 | -€1,167 | -63.4% |
| Gross operating margin | 9900 | €77,241 | €73,648 | -€3,594 | -4.7% |
| Operating profit (loss) | 9901 | €75,400 | €44,613 | -€30,787 | -40.8% |
| Financial income | 75/76B | €1,318 | €1,447 | +€130 | +9.8% |
| Recurring financial income | 75 | €1,318 | €1,447 | +€130 | +9.8% |
| Financial charges | 65/66B | €550 | €627 | +€77 | +13.9% |
| Recurring financial charges | 65 | €550 | €627 | +€77 | +13.9% |
| Profit (loss) for the period before taxes | 9903 | €76,167 | €45,433 | -€30,734 | -40.4% |
| Income taxes | 67/77 | €21,500 | €12,000 | -€9,500 | -44.2% |
| Profit (loss) for the period | 9904 | €54,667 | €33,433 | -€21,234 | -38.8% |
| Profit (loss) for the period to be appropriated | 9905 | €54,667 | €33,433 | -€21,234 | -38.8% |
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 26 October 2026 via checked.be.