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
- Cash +€4,001
up €4,001 (+899.8%), from €445 to €4,446
mainly Net result for the year (+€10,355) and Depreciation (+€450)
- Financial fixed assets +€625
up €625 (+3.5%), from €17,846 to €18,471
- Intangible fixed assets -€450
down €450 (-33.3%), from €1,350 to €900
- Profit (loss) carried forward +€10,355
up €10,355 (+217.8%), from €4,754 to €15,109
- Short-term financial debts -€3,717
down €3,717 (-100.0%), from €3,717 to €0
- Other debts -€2,019
down €2,019 (-36.0%), from €5,608 to €3,589
- Trade debts -€259
down €259 (-24.3%), from €1,064 to €805
- Gross operating margin +€18,054
up €18,054, from -€4,367 to €13,686
- Taxes +€2,514
up €2,514 (+1802.2%), from €140 to €2,654
- Other operating charges -€489
down €489 (-57.4%), from €852 to €363
- Financial charges -€151
down €151 (-23.6%), from €639 to €489
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 | €20,255 | €24,645 | +€4,390 | +21.7% |
| Fixed assets | 21/28 | €19,196 | €19,371 | +€175 | +0.9% |
| Intangible fixed assets | 21 | €1,350 | €900 | -€450 | -33.3% |
| Financial fixed assets | 28 | €17,846 | €18,471 | +€625 | +3.5% |
| Current assets | 29/58 | €1,059 | €5,275 | +€4,216 | +398.1% |
| Amounts receivable within one year | 40/41 | €357 | €476 | +€119 | +33.4% |
| Trade receivables | 40 | €339 | €405 | +€67 | +19.6% |
| Other amounts receivable | 41 | €18 | €71 | +€53 | +290.6% |
| Cash at bank and in hand | 54/58 | €445 | €4,446 | +€4,001 | +899.8% |
| Deferred charges and accrued income | 490/1 | €257 | €353 | +€95 | +37.1% |
| Total equity and liabilities | 10/49 | €20,255 | €24,645 | +€4,390 | +21.7% |
| Equity | 10/15 | €7,254 | €17,609 | +€10,355 | +142.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,754 | €15,109 | +€10,355 | +217.8% |
| Amounts payable | 17/49 | €13,001 | €7,036 | -€5,965 | -45.9% |
| Amounts payable within one year | 42/48 | €13,001 | €7,036 | -€5,965 | -45.9% |
| Financial debts | 43 | €3,717 | €0 | -€3,717 | -100.0% |
| Credit institutions | 430/8 | €3,717 | €0 | -€3,717 | -100.0% |
| Trade debts | 44 | €1,064 | €805 | -€259 | -24.3% |
| Suppliers | 440/4 | €1,064 | €805 | -€259 | -24.3% |
| Taxes, remuneration and social security | 45 | €2,612 | €2,642 | +€30 | +1.2% |
| Taxes | 450/3 | €2,612 | €2,642 | +€30 | +1.2% |
| Other amounts payable | 47/48 | €5,608 | €3,589 | -€2,019 | -36.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €450 | €450 | = | 0.0% |
| Other operating charges | 640/8 | €852 | €363 | -€489 | -57.4% |
| Gross operating margin | 9900 | -€4,367 | €13,686 | +€18,054 | |
| Operating profit (loss) | 9901 | -€5,670 | €12,873 | +€18,543 | |
| Financial income | 75/76B | €666 | €625 | -€41 | -6.2% |
| Recurring financial income | 75 | €666 | €625 | -€41 | -6.2% |
| Financial charges | 65/66B | €639 | €489 | -€151 | -23.6% |
| Recurring financial charges | 65 | €639 | €489 | -€151 | -23.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,643 | €13,009 | +€18,652 | |
| Income taxes | 67/77 | €140 | €2,654 | +€2,514 | +1802.2% |
| Profit (loss) for the period | 9904 | -€5,783 | €10,355 | +€16,138 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,783 | €10,355 | +€16,138 |
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 5 October 2026 via checked.be.