D & T DEVELOPMENT AND TRAINING: 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 & T DEVELOPMENT AND TRAINING
Largest movements
- Tangible fixed assets -€7,472
down €7,472 (-16.5%), from €45,237 to €37,764
of which Assets under construction and advance payments: -€9,047
- Receivables within one year -€4,379
down €4,379 (-83.6%), from €5,236 to €857
of which Other amounts receivable: -€3,979
- Tax, wage and social debts -€5,855
no longer reported in 2025 (was €5,855)
- Profit (loss) carried forward -€4,984
down €4,984 (-2.4%), from €208,014 to €203,030
- Gross operating margin -€14,357
down €14,357 (-78.0%), from €18,401 to €4,044
- Depreciation +€8,836
new in 2025: €8,836
- Taxes -€5,905
down €5,905 (-97.2%), from €6,077 to €173
- Financial income +€299
up €299 (+40.2%), from €742 to €1,041
- Financial charges +€188
up €188 (+110%), from €171 to €359
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 | €247,965 | €239,029 | -€8,936 | -3.6% |
| Fixed assets | 21/28 | €45,237 | €37,764 | -€7,472 | -16.5% |
| Tangible fixed assets | 22/27 | €45,237 | €37,764 | -€7,472 | -16.5% |
| Furniture and vehicles | 24 | €36,189 | €37,764 | +€1,575 | +4.4% |
| Assets under construction and advance payments | 27 | €9,047 | - | -€9,047 | |
| Current assets | 29/58 | €202,728 | €201,264 | -€1,464 | -0.7% |
| Amounts receivable within one year | 40/41 | €5,236 | €857 | -€4,379 | -83.6% |
| Trade receivables | 40 | €400 | - | -€400 | |
| Other amounts receivable | 41 | €4,836 | €857 | -€3,979 | -82.3% |
| Cash at bank and in hand | 54/58 | €195,545 | €197,621 | +€2,076 | +1.1% |
| Deferred charges and accrued income | 490/1 | €1,947 | €2,787 | +€839 | +43.1% |
| Total equity and liabilities | 10/49 | €247,965 | €239,029 | -€8,936 | -3.6% |
| Equity | 10/15 | €241,787 | €236,803 | -€4,984 | -2.1% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €27,575 | €27,575 | = | 0.0% |
| Distributable reserves | 133 | €27,575 | €27,575 | = | 0.0% |
| Profit (loss) carried forward | 14 | €208,014 | €203,030 | -€4,984 | -2.4% |
| Amounts payable | 17/49 | €6,178 | €2,226 | -€3,952 | -64.0% |
| Amounts payable within one year | 42/48 | €6,178 | €2,226 | -€3,952 | -64.0% |
| Trade debts | 44 | €252 | €2,226 | +€1,974 | +782% |
| Suppliers | 440/4 | €252 | €2,226 | +€1,974 | +782% |
| Taxes, remuneration and social security | 45 | €5,855 | - | -€5,855 | |
| Taxes | 450/3 | €5,855 | - | -€5,855 | |
| Other amounts payable | 47/48 | €71 | - | -€71 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €8,836 | +€8,836 | |
| Other operating charges | 640/8 | €572 | €701 | +€130 | +22.6% |
| Gross operating margin | 9900 | €18,401 | €4,044 | -€14,357 | -78.0% |
| Operating profit (loss) | 9901 | €17,830 | -€5,493 | -€23,323 | |
| Financial income | 75/76B | €742 | €1,041 | +€299 | +40.2% |
| Recurring financial income | 75 | €742 | €1,041 | +€299 | +40.2% |
| Financial charges | 65/66B | €171 | €359 | +€188 | +110% |
| Recurring financial charges | 65 | €171 | €359 | +€188 | +110% |
| Profit (loss) for the period before taxes | 9903 | €18,401 | -€4,811 | -€23,213 | |
| Income taxes | 67/77 | €6,077 | €173 | -€5,905 | -97.2% |
| Profit (loss) for the period | 9904 | €12,324 | -€4,984 | -€17,308 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,324 | -€4,984 | -€17,308 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.