D SERVICES GROUP: 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 SERVICES GROUP
Largest movements
- Cash -€52,171
down €52,171 (-86.4%), from €60,366 to €8,194
mainly Other debts (-€31,124) and Net result for the year (-€26,277)
- Tangible fixed assets +€4,267
up €4,267 (+322.7%), from €1,322 to €5,589
of which Furniture and vehicles: +€4,267
- Receivables within one year -€933
down €933 (-16.1%), from €5,787 to €4,855
of which Trade receivables: -€4,257
- Other debts -€31,124
down €31,124 (-13.3%), from €233,954 to €202,830
- Profit (loss) carried forward -€26,277
down €26,277 (-11.9%), from -€220,502 to -€246,779
- Trade debts +€8,776
up €8,776 (+379.3%), from €2,314 to €11,090
- Gross operating margin -€23,684
down €23,684 (-1141.1%), from -€2,076 to -€25,760
- Depreciation +€494
new in 2025: €494
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 | €67,475 | €18,638 | -€48,837 | -72.4% |
| Fixed assets | 21/28 | €1,322 | €5,589 | +€4,267 | +322.7% |
| Tangible fixed assets | 22/27 | €1,322 | €5,589 | +€4,267 | +322.7% |
| Plant, machinery and equipment | 23 | €1,322 | €1,322 | = | 0.0% |
| Furniture and vehicles | 24 | - | €4,267 | +€4,267 | |
| Current assets | 29/58 | €66,153 | €13,049 | -€53,104 | -80.3% |
| Amounts receivable within one year | 40/41 | €5,787 | €4,855 | -€933 | -16.1% |
| Trade receivables | 40 | €5,644 | €1,387 | -€4,257 | -75.4% |
| Other amounts receivable | 41 | €143 | €3,467 | +€3,324 | +2320.0% |
| Cash at bank and in hand | 54/58 | €60,366 | €8,194 | -€52,171 | -86.4% |
| Total equity and liabilities | 10/49 | €67,475 | €18,638 | -€48,837 | -72.4% |
| Equity | 10/15 | -€169,005 | -€195,282 | -€26,277 | -15.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €39,097 | €39,097 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,237 | €37,237 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€220,502 | -€246,779 | -€26,277 | -11.9% |
| Amounts payable | 17/49 | €236,480 | €213,920 | -€22,560 | -9.5% |
| Amounts payable within one year | 42/48 | €236,480 | €213,920 | -€22,560 | -9.5% |
| Trade debts | 44 | €2,314 | €11,090 | +€8,776 | +379.3% |
| Suppliers | 440/4 | €2,314 | €11,090 | +€8,776 | +379.3% |
| Taxes, remuneration and social security | 45 | €212 | - | -€212 | |
| Taxes | 450/3 | €212 | - | -€212 | |
| Other amounts payable | 47/48 | €233,954 | €202,830 | -€31,124 | -13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €494 | +€494 | |
| Other operating charges | 640/8 | €528 | €603 | +€75 | +14.2% |
| Gross operating margin | 9900 | -€2,076 | -€25,760 | -€23,684 | -1141.1% |
| Operating profit (loss) | 9901 | -€2,603 | -€26,857 | -€24,253 | -931.6% |
| Financial income | 75/76B | €452 | €652 | +€200 | +44.1% |
| Recurring financial income | 75 | €452 | €652 | +€200 | +44.1% |
| Financial charges | 65/66B | €83 | €72 | -€11 | -12.9% |
| Recurring financial charges | 65 | €83 | €72 | -€11 | -12.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,234 | -€26,277 | -€24,043 | -1076.2% |
| Profit (loss) for the period | 9904 | -€2,234 | -€26,277 | -€24,043 | -1076.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,234 | -€26,277 | -€24,043 | -1076.2% |
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 10 October 2026 via checked.be.