D&S SOLUTIONS: what changed
Two fiscal 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 SOLUTIONS
Largest movements
- Receivables within one year -€92,456
down €92,456 (-94.7%), from €97,668 to €5,212
of which Trade receivables: -€70,405
- Tangible fixed assets -€1,640
down €1,640 (-22.2%), from €7,395 to €5,755
- Cash -€1,151
down €1,151 (-99.2%), from €1,160 to €9
mainly Trade debts (-€53,668) and Debts after one year (-€40,000)
- Trade debts -€53,668
down €53,668 (-99.4%), from €53,969 to €301
- Debts after one year -€40,000
no longer reported in 2025 (was €40,000)
- Other debts -€1,091
no longer reported in 2025 (was €1,091)
- Gross operating margin -€9,653
down €9,653 (-80.8%), from €11,941 to €2,288
- Depreciation +€836
up €836 (+104.0%), from €804 to €1,640
- Taxes -€301
no longer reported in 2025 (was €301)
- Financial charges +€255
up €255 (+257.6%), from €99 to €354
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 | €106,249 | €10,976 | -€95,273 | -89.7% |
| Fixed assets | 21/28 | €7,395 | €5,755 | -€1,640 | -22.2% |
| Tangible fixed assets | 22/27 | €7,395 | €5,755 | -€1,640 | -22.2% |
| Plant, machinery and equipment | 23 | €7,395 | €5,755 | -€1,640 | -22.2% |
| Current assets | 29/58 | €98,854 | €5,221 | -€93,633 | -94.7% |
| Amounts receivable within one year | 40/41 | €97,668 | €5,212 | -€92,456 | -94.7% |
| Trade receivables | 40 | €70,405 | - | -€70,405 | |
| Other amounts receivable | 41 | €27,263 | €5,212 | -€22,051 | -80.9% |
| Cash at bank and in hand | 54/58 | €1,160 | €9 | -€1,151 | -99.2% |
| Deferred charges and accrued income | 490/1 | €26 | - | -€26 | |
| Total equity and liabilities | 10/49 | €106,249 | €10,976 | -€95,273 | -89.7% |
| Equity | 10/15 | €5,877 | €5,664 | -€213 | -3.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,123 | -€4,336 | -€213 | -5.2% |
| Amounts payable | 17/49 | €100,372 | €5,312 | -€95,060 | -94.7% |
| Amounts payable after more than one year | 17 | €40,000 | - | -€40,000 | |
| Other amounts payable | 178/9 | €40,000 | - | -€40,000 | |
| Amounts payable within one year | 42/48 | €60,372 | €5,312 | -€55,060 | -91.2% |
| Trade debts | 44 | €53,969 | €301 | -€53,668 | -99.4% |
| Suppliers | 440/4 | €53,969 | €301 | -€53,668 | -99.4% |
| Taxes, remuneration and social security | 45 | €5,312 | €5,011 | -€301 | -5.7% |
| Taxes | 450/3 | €1,175 | €874 | -€301 | -25.6% |
| Remuneration and social security | 454/9 | €4,137 | €4,137 | = | 0.0% |
| Other amounts payable | 47/48 | €1,091 | - | -€1,091 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €804 | €1,640 | +€836 | +104.0% |
| Other operating charges | 640/8 | €461 | €507 | +€46 | +10.0% |
| Non-recurring operating charges | 66A | €2,428 | - | -€2,428 | |
| Gross operating margin | 9900 | €11,941 | €2,288 | -€9,653 | -80.8% |
| Operating profit (loss) | 9901 | €8,248 | €141 | -€8,107 | -98.3% |
| Financial charges | 65/66B | €99 | €354 | +€255 | +257.6% |
| Recurring financial charges | 65 | €99 | €354 | +€255 | +257.6% |
| Profit (loss) for the period before taxes | 9903 | €8,149 | -€213 | -€8,362 | |
| Income taxes | 67/77 | €301 | - | -€301 | |
| Profit (loss) for the period | 9904 | €7,848 | -€213 | -€8,061 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,848 | -€213 | -€8,061 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.