D&Y Trading: 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&Y Trading
Largest movements
- Stocks and contracts -€29,841
down €29,841 (-74.6%), from €39,999 to €10,158
- Cash -€6,504
down €6,504 (-55.8%), from €11,651 to €5,147
mainly Net result for the year (-€25,940) and Tax, wage and social debts (-€10,735)
- Tangible fixed assets -€3,296
down €3,296 (-18.8%), from €17,512 to €14,217
of which Furniture and vehicles: -€4,506
- Deferred charges and accrued income +€2,373
up €2,373 (+23.7%), from €10,011 to €12,384
- Receivables within one year -€1,604
down €1,604 (-9.5%), from €16,843 to €15,239
of which Trade receivables: -€3,080
- Reserves -€25,940
down €25,940 (-39.0%), from €66,576 to €40,636
- Tax, wage and social debts -€10,735
down €10,735 (-77.3%), from €13,883 to €3,148
- Trade debts -€2,306
down €2,306 (-41.5%), from €5,558 to €3,252
- Gross operating margin -€23,753
down €23,753, from €13,252 to -€10,501
- Write-downs +€9,980
new in 2025: €9,980
- Taxes -€2,194
down €2,194 (-100%), from €2,194 to €0
- Depreciation +€1,870
up €1,870 (+63.7%), from €2,936 to €4,806
- Financial charges -€553
down €553 (-61.7%), from €896 to €343
of which Financial charges: -€553
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 | €96,017 | €57,145 | -€38,872 | -40.5% |
| Fixed assets | 21/28 | €17,512 | €14,217 | -€3,296 | -18.8% |
| Tangible fixed assets | 22/27 | €17,512 | €14,217 | -€3,296 | -18.8% |
| Furniture and vehicles | 24 | €17,512 | €13,006 | -€4,506 | -25.7% |
| Other tangible fixed assets | 26 | - | €1,211 | +€1,211 | |
| Current assets | 29/58 | €78,505 | €42,928 | -€35,576 | -45.3% |
| Stocks and contracts in progress | 3 | €39,999 | €10,158 | -€29,841 | -74.6% |
| Stocks | 30/36 | €39,999 | €10,158 | -€29,841 | -74.6% |
| Amounts receivable within one year | 40/41 | €16,843 | €15,239 | -€1,604 | -9.5% |
| Trade receivables | 40 | €4,840 | €1,760 | -€3,080 | -63.6% |
| Other amounts receivable | 41 | €12,003 | €13,479 | +€1,476 | +12.3% |
| Cash at bank and in hand | 54/58 | €11,651 | €5,147 | -€6,504 | -55.8% |
| Deferred charges and accrued income | 490/1 | €10,011 | €12,384 | +€2,373 | +23.7% |
| Total equity and liabilities | 10/49 | €96,017 | €57,145 | -€38,872 | -40.5% |
| Equity | 10/15 | €76,576 | €50,636 | -€25,940 | -33.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €66,576 | €40,636 | -€25,940 | -39.0% |
| Distributable reserves | 133 | €66,576 | €40,636 | -€25,940 | -39.0% |
| Amounts payable | 17/49 | €19,441 | €6,509 | -€12,932 | -66.5% |
| Amounts payable within one year | 42/48 | €19,441 | €6,400 | -€13,041 | -67.1% |
| Trade debts | 44 | €5,558 | €3,252 | -€2,306 | -41.5% |
| Suppliers | 440/4 | €5,558 | €3,252 | -€2,306 | -41.5% |
| Taxes, remuneration and social security | 45 | €13,883 | €3,148 | -€10,735 | -77.3% |
| Taxes | 450/3 | €13,883 | €3,148 | -€10,735 | -77.3% |
| Accrued charges and deferred income | 492/3 | - | €109 | +€109 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,936 | €4,806 | +€1,870 | +63.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €9,980 | +€9,980 | |
| Other operating charges | 640/8 | €892 | €823 | -€69 | -7.7% |
| Non-recurring operating charges | 66A | €1,783 | - | -€1,783 | |
| Gross operating margin | 9900 | €13,252 | -€10,501 | -€23,753 | |
| Operating profit (loss) | 9901 | €7,641 | -€26,110 | -€33,751 | |
| Financial income | 75/76B | €684 | €512 | -€171 | -25.0% |
| Recurring financial income | 75 | €684 | €512 | -€171 | -25.0% |
| Financial charges | 65/66B | €896 | €343 | -€553 | -61.7% |
| Recurring financial charges | 65 | €896 | €343 | -€553 | -61.7% |
| Non-recurring financial charges | 66B | - | €0 | = | |
| Profit (loss) for the period before taxes | 9903 | €7,429 | -€25,940 | -€33,369 | |
| Income taxes | 67/77 | €2,194 | €0 | -€2,194 | -100% |
| Profit (loss) for the period | 9904 | €5,235 | -€25,940 | -€31,175 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,235 | -€25,940 | -€31,175 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.