D2 SERVICES: what changed
D2 SERVICES
Largest movements
- Receivables within one year +€4,812
up €4,812 (+596%), from €808 to €5,620
of which Other amounts receivable: +€3,913
- Tangible fixed assets -€627
down €627 (-91.3%), from €687 to €60
- Cash -€298
down €298 (-2.9%), from €10,348 to €10,049
mainly Receivables within one year (-€4,812) and Short-term financial debts (-€1,251)
- Reserves +€4,739
up €4,739 (+89.2%), from €5,314 to €10,053
- Short-term financial debts -€1,251
down €1,251 (-74.8%), from €1,671 to €420
- Trade debts +€418
new in 2025: €418
- Tax, wage and social debts -€245
down €245 (-28.7%), from €853 to €608
- Accrued charges and deferred income +€174
new in 2025: €174
- Financial charges +€287
up €287 (+100%), from €287 to €573
- Taxes +€255
up €255 (+9.0%), from €2,853 to €3,108
- Write-downs -€223
down €223 (-22.3%), from €1,001 to €778
- Gross operating margin -€182
down €182 (-1.8%), from €9,881 to €9,699
- Depreciation +€179
up €179 (+40.1%), from €448 to €627
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,838 | €16,674 | +€3,835 | +29.9% |
| Fixed assets | 21/28 | €687 | €60 | -€627 | -91.3% |
| Tangible fixed assets | 22/27 | €687 | €60 | -€627 | -91.3% |
| Furniture and vehicles | 24 | €687 | €60 | -€627 | -91.3% |
| Current assets | 29/58 | €12,151 | €16,614 | +€4,463 | +36.7% |
| Amounts receivable within one year | 40/41 | €808 | €5,620 | +€4,812 | +596% |
| Trade receivables | 40 | - | €899 | +€899 | |
| Other amounts receivable | 41 | €808 | €4,721 | +€3,913 | +484% |
| Cash at bank and in hand | 54/58 | €10,348 | €10,049 | -€298 | -2.9% |
| Deferred charges and accrued income | 490/1 | €996 | €945 | -€51 | -5.1% |
| Total equity and liabilities | 10/49 | €12,838 | €16,674 | +€3,835 | +29.9% |
| Equity | 10/15 | €10,314 | €15,053 | +€4,739 | +45.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €5,314 | €10,053 | +€4,739 | +89.2% |
| Distributable reserves | 133 | €5,314 | €10,053 | +€4,739 | +89.2% |
| Amounts payable | 17/49 | €2,524 | €1,620 | -€904 | -35.8% |
| Amounts payable within one year | 42/48 | €2,524 | €1,446 | -€1,078 | -42.7% |
| Financial debts | 43 | €1,671 | €420 | -€1,251 | -74.8% |
| Credit institutions | 430/8 | €1,671 | €420 | -€1,251 | -74.8% |
| Trade debts | 44 | - | €418 | +€418 | |
| Suppliers | 440/4 | - | €418 | +€418 | |
| Taxes, remuneration and social security | 45 | €853 | €608 | -€245 | -28.7% |
| Taxes | 450/3 | €853 | €608 | -€245 | -28.7% |
| Accrued charges and deferred income | 492/3 | - | €174 | +€174 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €448 | €627 | +€179 | +40.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,001 | €778 | -€223 | -22.3% |
| Gross operating margin | 9900 | €9,881 | €9,699 | -€182 | -1.8% |
| Operating profit (loss) | 9901 | €8,432 | €8,294 | -€138 | -1.6% |
| Financial income | 75/76B | €22 | €127 | +€105 | +481% |
| Recurring financial income | 75 | €22 | €127 | +€105 | +481% |
| Financial charges | 65/66B | €287 | €573 | +€287 | +100% |
| Recurring financial charges | 65 | €287 | €573 | +€287 | +100% |
| Profit (loss) for the period before taxes | 9903 | €8,167 | €7,847 | -€320 | -3.9% |
| Income taxes | 67/77 | €2,853 | €3,108 | +€255 | +9.0% |
| Profit (loss) for the period | 9904 | €5,314 | €4,739 | -€575 | -10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,314 | €4,739 | -€575 | -10.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.