D2D SERVICES: 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.
D2D SERVICES
Largest movements
- Cash +€27,984
up €27,984 (+185%), from €15,139 to €43,124
mainly Trade debts (+€29,096) and Receivables within one year (+€24,533)
- Receivables within one year -€24,533
down €24,533 (-96.8%), from €25,344 to €811
of which Trade receivables: -€23,623
- Tangible fixed assets -€3,964
down €3,964 (-10.2%), from €38,764 to €34,800
of which Land and buildings: -€3,800
- Trade debts +€29,096
up €29,096 (+913%), from €3,185 to €32,281
- Profit (loss) carried forward -€13,379
down €13,379 (-119%), from -€11,233 to -€24,612
- Other debts -€10,330
down €10,330 (-35.4%), from €29,169 to €18,839
- Debts after one year -€6,213
down €6,213 (-17.1%), from €36,280 to €30,068
- Gross operating margin -€9,435
down €9,435, from €3,788 to -€5,647
- Financial charges -€318
down €318 (-12.1%), from €2,620 to €2,302
- Depreciation -€268
down €268 (-6.3%), from €4,232 to €3,964
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 | €79,833 | €79,303 | -€529 | -0.7% |
| Fixed assets | 21/28 | €38,764 | €34,800 | -€3,964 | -10.2% |
| Tangible fixed assets | 22/27 | €38,764 | €34,800 | -€3,964 | -10.2% |
| Land and buildings | 22 | €38,600 | €34,800 | -€3,800 | -9.8% |
| Furniture and vehicles | 24 | €164 | - | -€164 | |
| Current assets | 29/58 | €41,069 | €44,503 | +€3,435 | +8.4% |
| Amounts receivable within one year | 40/41 | €25,344 | €811 | -€24,533 | -96.8% |
| Trade receivables | 40 | €24,055 | €432 | -€23,623 | -98.2% |
| Other amounts receivable | 41 | €1,289 | €379 | -€910 | -70.6% |
| Cash at bank and in hand | 54/58 | €15,139 | €43,124 | +€27,984 | +185% |
| Deferred charges and accrued income | 490/1 | €585 | €569 | -€17 | -2.9% |
| Total equity and liabilities | 10/49 | €79,833 | €79,303 | -€529 | -0.7% |
| Equity | 10/15 | €5,282 | -€8,097 | -€13,379 | |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €2,255 | €2,255 | = | 0.0% |
| Distributable reserves | 133 | €2,255 | €2,255 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,233 | -€24,612 | -€13,379 | -119% |
| Amounts payable | 17/49 | €74,551 | €87,400 | +€12,849 | +17.2% |
| Amounts payable after more than one year | 17 | €36,280 | €30,068 | -€6,213 | -17.1% |
| Financial debts | 170/4 | €36,280 | €30,068 | -€6,213 | -17.1% |
| Amounts payable within one year | 42/48 | €38,271 | €57,333 | +€19,062 | +49.8% |
| Current portion of amounts payable after more than one year | 42 | €5,916 | €6,213 | +€296 | +5.0% |
| Trade debts | 44 | €3,185 | €32,281 | +€29,096 | +913% |
| Suppliers | 440/4 | €3,185 | €32,281 | +€29,096 | +913% |
| Other amounts payable | 47/48 | €29,169 | €18,839 | -€10,330 | -35.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,232 | €3,964 | -€268 | -6.3% |
| Other operating charges | 640/8 | €1,479 | €1,500 | +€21 | +1.4% |
| Gross operating margin | 9900 | €3,788 | -€5,647 | -€9,435 | |
| Operating profit (loss) | 9901 | -€1,924 | -€11,111 | -€9,188 | -478% |
| Financial income | 75/76B | €1 | €35 | +€34 | +6,858% |
| Recurring financial income | 75 | €1 | €35 | +€34 | +6,858% |
| Financial charges | 65/66B | €2,620 | €2,302 | -€318 | -12.1% |
| Recurring financial charges | 65 | €2,620 | €2,302 | -€318 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,543 | -€13,379 | -€8,836 | -195% |
| Profit (loss) for the period | 9904 | -€4,543 | -€13,379 | -€8,836 | -195% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,543 | -€13,379 | -€8,836 | -195% |
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 25 October 2026 via checked.be.