D 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 SOLUTIONS
Largest movements
- Receivables within one year -€16,593
down €16,593 (-70.3%), from €23,611 to €7,018
of which Trade receivables: -€15,474
- Tangible fixed assets -€6,101
down €6,101 (-8.5%), from €71,604 to €65,503
of which Land and buildings: -€5,148
- Other debts -€25,996
down €25,996 (-75.9%), from €34,253 to €8,257
- Tax, wage and social debts +€4,952
up €4,952 (+175.0%), from €2,830 to €7,782
- Current portion of long-term debt -€4,441
no longer reported in 2025 (was €4,441)
- Profit (loss) carried forward +€3,800
up €3,800 (+25.7%), from -€14,789 to -€10,989
- Reserves -€1,860
down €1,860 (-2.7%), from €67,769 to €65,909
of which Non-distributable reserves: -€1,860
- Staff costs -€8,994
no longer reported in 2025 (was €8,994)
- Gross operating margin +€5,269
up €5,269 (+107.9%), from €4,885 to €10,154
- Financial charges -€1,893
down €1,893 (-77.7%), from €2,438 to €545
- Other operating charges -€914
down €914 (-35.7%), from €2,564 to €1,650
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 | €102,352 | €79,193 | -€23,159 | -22.6% |
| Fixed assets | 21/28 | €71,604 | €65,503 | -€6,101 | -8.5% |
| Tangible fixed assets | 22/27 | €71,604 | €65,503 | -€6,101 | -8.5% |
| Land and buildings | 22 | €70,651 | €65,503 | -€5,148 | -7.3% |
| Plant, machinery and equipment | 23 | €953 | - | -€953 | |
| Current assets | 29/58 | €30,748 | €13,690 | -€17,058 | -55.5% |
| Amounts receivable within one year | 40/41 | €23,611 | €7,018 | -€16,593 | -70.3% |
| Trade receivables | 40 | €22,492 | €7,018 | -€15,474 | -68.8% |
| Other amounts receivable | 41 | €1,120 | - | -€1,120 | |
| Cash at bank and in hand | 54/58 | €7,137 | €6,672 | -€465 | -6.5% |
| Total equity and liabilities | 10/49 | €102,352 | €79,193 | -€23,159 | -22.6% |
| Equity | 10/15 | €59,179 | €61,120 | +€1,940 | +3.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €67,769 | €65,909 | -€1,860 | -2.7% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €65,909 | €65,909 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,789 | -€10,989 | +€3,800 | +25.7% |
| Amounts payable | 17/49 | €43,173 | €18,073 | -€25,099 | -58.1% |
| Amounts payable within one year | 42/48 | €43,173 | €18,073 | -€25,099 | -58.1% |
| Current portion of amounts payable after more than one year | 42 | €4,441 | - | -€4,441 | |
| Trade debts | 44 | €1,649 | €2,034 | +€385 | +23.3% |
| Suppliers | 440/4 | €1,649 | €2,034 | +€385 | +23.3% |
| Taxes, remuneration and social security | 45 | €2,830 | €7,782 | +€4,952 | +175.0% |
| Taxes | 450/3 | €2,830 | €7,782 | +€4,952 | +175.0% |
| Other amounts payable | 47/48 | €34,253 | €8,257 | -€25,996 | -75.9% |
| Remuneration, social security and pensions | 62 | €8,994 | - | -€8,994 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,110 | €6,101 | -€10 | -0.2% |
| Other operating charges | 640/8 | €2,564 | €1,650 | -€914 | -35.7% |
| Gross operating margin | 9900 | €4,885 | €10,154 | +€5,269 | +107.9% |
| Operating profit (loss) | 9901 | -€12,783 | €2,404 | +€15,187 | |
| Financial income | 75/76B | - | €81 | +€81 | |
| Recurring financial income | 75 | - | €81 | +€81 | |
| Financial charges | 65/66B | €2,438 | €545 | -€1,893 | -77.7% |
| Recurring financial charges | 65 | €2,438 | €545 | -€1,893 | -77.7% |
| Profit (loss) for the period before taxes | 9903 | -€15,220 | €1,940 | +€17,161 | |
| Profit (loss) for the period | 9904 | -€15,220 | €1,940 | +€17,161 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,220 | €1,940 | +€17,161 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.