D’TENDANCE: 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’TENDANCE
Largest movements
- Cash +€18,831
up €18,831 (+258.5%), from €7,285 to €26,115
mainly Trade debts (+€9,740) and Tax, wage and social debts (+€7,739)
- Stocks and contracts -€3,427
down €3,427 (-9.8%), from €35,006 to €31,579
- Receivables within one year +€2,848
up €2,848 (+33.5%), from €8,496 to €11,344
of which Other amounts receivable: +€2,836
- Trade debts +€9,740
up €9,740 (+28.7%), from €33,986 to €43,726
- Tax, wage and social debts +€7,739
up €7,739 (+12.5%), from €62,056 to €69,795
of which Taxes: +€6,477
- Gross operating margin -€21,591
down €21,591 (-19.9%), from €108,348 to €86,758
- Staff costs -€12,372
down €12,372 (-13.1%), from €94,287 to €81,915
- Financial charges -€5,356
down €5,356 (-67.0%), from €7,994 to €2,638
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 | €61,721 | €79,690 | +€17,970 | +29.1% |
| Fixed assets | 21/28 | €10,934 | €10,653 | -€281 | -2.6% |
| Tangible fixed assets | 22/27 | €7,154 | €6,873 | -€281 | -3.9% |
| Plant, machinery and equipment | 23 | €845 | €453 | -€392 | -46.4% |
| Furniture and vehicles | 24 | €271 | €1,447 | +€1,176 | +433.3% |
| Other tangible fixed assets | 26 | €6,038 | €4,973 | -€1,065 | -17.6% |
| Financial fixed assets | 28 | €3,780 | €3,780 | = | 0.0% |
| Current assets | 29/58 | €50,787 | €69,037 | +€18,251 | +35.9% |
| Stocks and contracts in progress | 3 | €35,006 | €31,579 | -€3,427 | -9.8% |
| Stocks | 30/36 | €35,006 | €31,579 | -€3,427 | -9.8% |
| Amounts receivable within one year | 40/41 | €8,496 | €11,344 | +€2,848 | +33.5% |
| Trade receivables | 40 | - | €12 | +€12 | |
| Other amounts receivable | 41 | €8,496 | €11,332 | +€2,836 | +33.4% |
| Cash at bank and in hand | 54/58 | €7,285 | €26,115 | +€18,831 | +258.5% |
| Total equity and liabilities | 10/49 | €61,721 | €79,690 | +€17,970 | +29.1% |
| Equity | 10/15 | -€34,322 | -€33,831 | +€491 | +1.4% |
| Contributions | 10/11 | €16,450 | €16,450 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,772 | -€50,281 | +€491 | +1.0% |
| Amounts payable | 17/49 | €96,042 | €113,521 | +€17,479 | +18.2% |
| Amounts payable within one year | 42/48 | €96,042 | €113,521 | +€17,479 | +18.2% |
| Trade debts | 44 | €33,986 | €43,726 | +€9,740 | +28.7% |
| Suppliers | 440/4 | €33,986 | €43,726 | +€9,740 | +28.7% |
| Taxes, remuneration and social security | 45 | €62,056 | €69,795 | +€7,739 | +12.5% |
| Taxes | 450/3 | €43,312 | €49,789 | +€6,477 | +15.0% |
| Remuneration and social security | 454/9 | €18,744 | €20,006 | +€1,262 | +6.7% |
| Remuneration, social security and pensions | 62 | €94,287 | €81,915 | -€12,372 | -13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,675 | €1,639 | -€1,037 | -38.7% |
| Other operating charges | 640/8 | €387 | €75 | -€312 | -80.6% |
| Gross operating margin | 9900 | €108,348 | €86,758 | -€21,591 | -19.9% |
| Operating profit (loss) | 9901 | €10,999 | €3,129 | -€7,870 | -71.6% |
| Financial income | 75/76B | €961 | - | -€961 | |
| Recurring financial income | 75 | €961 | - | -€961 | |
| Financial charges | 65/66B | €7,994 | €2,638 | -€5,356 | -67.0% |
| Recurring financial charges | 65 | €7,994 | €2,638 | -€5,356 | -67.0% |
| Profit (loss) for the period before taxes | 9903 | €3,966 | €491 | -€3,475 | -87.6% |
| Profit (loss) for the period | 9904 | €3,966 | €491 | -€3,475 | -87.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,966 | €491 | -€3,475 | -87.6% |
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 29 September 2026 via checked.be.