D-TEAM CONCEPT: 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-TEAM CONCEPT
Largest movements
- Cash +€8,977
up €8,977 (+813.6%), from €1,103 to €10,080
mainly Net result for the year (+€12,626) and Other debts (+€5,213)
- Receivables within one year +€7,022
up €7,022 (+71.6%), from €9,810 to €16,832
of which Trade receivables: +€7,900
- Tangible fixed assets -€866
no longer reported in 2025 (was €866)
- Profit (loss) carried forward +€12,626
up €12,626 (+31564.5%), from €40 to €12,666
- Short-term financial debts -€6,776
no longer reported in 2025 (was €6,776)
- Other debts +€5,213
up €5,213 (+2616.0%), from €199 to €5,413
- Trade debts +€3,812
up €3,812 (+270.4%), from €1,410 to €5,222
- Gross operating margin +€29,516
up €29,516, from -€13,035 to €16,481
- Taxes -€1,014
down €1,014 (-34.4%), from €2,947 to €1,933
- Depreciation -€935
down €935 (-51.9%), from €1,801 to €866
- Other operating charges +€624
up €624 (+253.4%), from €246 to €871
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 | €11,780 | €26,912 | +€15,132 | +128.5% |
| Fixed assets | 21/28 | €866 | - | -€866 | |
| Tangible fixed assets | 22/27 | €866 | - | -€866 | |
| Land and buildings | 22 | €866 | - | -€866 | |
| Current assets | 29/58 | €10,914 | €26,912 | +€15,998 | +146.6% |
| Amounts receivable within one year | 40/41 | €9,810 | €16,832 | +€7,022 | +71.6% |
| Trade receivables | 40 | €7,994 | €15,894 | +€7,900 | +98.8% |
| Other amounts receivable | 41 | €1,817 | €938 | -€879 | -48.4% |
| Cash at bank and in hand | 54/58 | €1,103 | €10,080 | +€8,977 | +813.6% |
| Total equity and liabilities | 10/49 | €11,780 | €26,912 | +€15,132 | +128.5% |
| Equity | 10/15 | €2,040 | €14,666 | +€12,626 | +618.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40 | €12,666 | +€12,626 | +31564.5% |
| Amounts payable | 17/49 | €9,740 | €12,246 | +€2,506 | +25.7% |
| Amounts payable within one year | 42/48 | €9,740 | €12,246 | +€2,506 | +25.7% |
| Financial debts | 43 | €6,776 | - | -€6,776 | |
| Credit institutions | 430/8 | €6,776 | - | -€6,776 | |
| Trade debts | 44 | €1,410 | €5,222 | +€3,812 | +270.4% |
| Suppliers | 440/4 | €1,410 | €5,222 | +€3,812 | +270.4% |
| Taxes, remuneration and social security | 45 | €1,355 | €1,612 | +€257 | +19.0% |
| Taxes | 450/3 | €1,105 | €1,312 | +€207 | +18.7% |
| Remuneration and social security | 454/9 | €250 | €300 | +€50 | +20.0% |
| Other amounts payable | 47/48 | €199 | €5,413 | +€5,213 | +2616.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,801 | €866 | -€935 | -51.9% |
| Other operating charges | 640/8 | €246 | €871 | +€624 | +253.4% |
| Gross operating margin | 9900 | -€13,035 | €16,481 | +€29,516 | |
| Operating profit (loss) | 9901 | -€15,083 | €14,744 | +€29,827 | |
| Financial charges | 65/66B | €78 | €186 | +€108 | +137.8% |
| Recurring financial charges | 65 | €78 | €186 | +€108 | +137.8% |
| Profit (loss) for the period before taxes | 9903 | -€15,161 | €14,559 | +€29,719 | |
| Income taxes | 67/77 | €2,947 | €1,933 | -€1,014 | -34.4% |
| Profit (loss) for the period | 9904 | -€18,108 | €12,626 | +€30,734 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,108 | €12,626 | +€30,734 |
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.