D&S Workgroup: 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 Workgroup
Largest movements
- Deferred charges and accrued income +€8,795
up €8,795 (+1,294%), from €680 to €9,475
- Receivables within one year -€5,135
down €5,135 (-41.4%), from €12,391 to €7,256
of which Trade receivables: -€6,174
- Cash -€3,751
down €3,751 (-21.3%), from €17,637 to €13,886
mainly Deferred charges and accrued income (-€8,795) and Other debts (-€2,326)
- Tangible fixed assets -€1,588
down €1,588 (-35.6%), from €4,456 to €2,868
of which Furniture and vehicles: -€1,167
- Reserves +€10,257
new in 2025: €10,257
- Profit (loss) carried forward -€10,015
down €10,015 (-100%), from €10,015 to €0
- Other debts -€2,326
down €2,326 (-20.7%), from €11,245 to €8,919
- Tax, wage and social debts +€498
up €498 (+11.0%), from €4,524 to €5,022
of which Remuneration and social security: +€1,541
- Staff costs +€15,019
new in 2025: €15,019
- Gross operating margin -€4,915
down €4,915 (-19.9%), from €24,692 to €19,777
- Taxes -€2,387
down €2,387 (-84.2%), from €2,834 to €448
- Financial charges -€902
down €902 (-94.0%), from €960 to €58
- Depreciation -€435
down €435 (-21.5%), from €2,023 to €1,588
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 | €35,163 | €33,485 | -€1,678 | -4.8% |
| Fixed assets | 21/28 | €4,456 | €2,868 | -€1,588 | -35.6% |
| Tangible fixed assets | 22/27 | €4,456 | €2,868 | -€1,588 | -35.6% |
| Plant, machinery and equipment | 23 | €1,236 | €815 | -€421 | -34.1% |
| Furniture and vehicles | 24 | €3,219 | €2,053 | -€1,167 | -36.2% |
| Current assets | 29/58 | €30,708 | €30,617 | -€91 | -0.3% |
| Amounts receivable within one year | 40/41 | €12,391 | €7,256 | -€5,135 | -41.4% |
| Trade receivables | 40 | €9,277 | €3,103 | -€6,174 | -66.6% |
| Other amounts receivable | 41 | €3,114 | €4,153 | +€1,039 | +33.4% |
| Cash at bank and in hand | 54/58 | €17,637 | €13,886 | -€3,751 | -21.3% |
| Deferred charges and accrued income | 490/1 | €680 | €9,475 | +€8,795 | +1,294% |
| Total equity and liabilities | 10/49 | €35,163 | €33,485 | -€1,678 | -4.8% |
| Equity | 10/15 | €14,015 | €14,257 | +€242 | +1.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | - | €10,257 | +€10,257 | |
| Distributable reserves | 133 | - | €10,257 | +€10,257 | |
| Profit (loss) carried forward | 14 | €10,015 | €0 | -€10,015 | -100% |
| Amounts payable | 17/49 | €21,148 | €19,227 | -€1,921 | -9.1% |
| Amounts payable within one year | 42/48 | €21,148 | €19,027 | -€2,121 | -10.0% |
| Trade debts | 44 | €5,379 | €5,086 | -€293 | -5.5% |
| Suppliers | 440/4 | €5,379 | €5,086 | -€293 | -5.5% |
| Taxes, remuneration and social security | 45 | €4,524 | €5,022 | +€498 | +11.0% |
| Taxes | 450/3 | €4,524 | €3,481 | -€1,043 | -23.0% |
| Remuneration and social security | 454/9 | - | €1,541 | +€1,541 | |
| Other amounts payable | 47/48 | €11,245 | €8,919 | -€2,326 | -20.7% |
| Accrued charges and deferred income | 492/3 | €0 | €200 | +€200 | |
| Remuneration, social security and pensions | 62 | - | €15,019 | +€15,019 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,023 | €1,588 | -€435 | -21.5% |
| Other operating charges | 640/8 | €2,376 | €2,428 | +€53 | +2.2% |
| Gross operating margin | 9900 | €24,692 | €19,777 | -€4,915 | -19.9% |
| Operating profit (loss) | 9901 | €20,294 | €742 | -€19,552 | -96.3% |
| Financial income | 75/76B | €0 | €5 | +€5 | +4,317% |
| Recurring financial income | 75 | €0 | €5 | +€5 | +4,317% |
| Financial charges | 65/66B | €960 | €58 | -€902 | -94.0% |
| Recurring financial charges | 65 | €960 | €58 | -€902 | -94.0% |
| Profit (loss) for the period before taxes | 9903 | €19,334 | €690 | -€18,644 | -96.4% |
| Income taxes | 67/77 | €2,834 | €448 | -€2,387 | -84.2% |
| Profit (loss) for the period | 9904 | €16,499 | €242 | -€16,257 | -98.5% |
| Profit (loss) for the period to be appropriated | 9905 | €16,499 | €242 | -€16,257 | -98.5% |
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 15 October 2026 via checked.be.