D2DAY: 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.
D2DAY
Largest movements
- Cash -€52,900
down €52,900 (-53.2%), from €99,347 to €46,448
mainly Contributions, distributions and other (-€152,000) and Investment in fixed assets (net) (-€54,602)
- Tangible fixed assets +€39,744
up €39,744 (+340.9%), from €11,660 to €51,404
of which Leasing and similar rights: +€43,949
- Receivables within one year +€9,623
up €9,623 (+52.0%), from €18,512 to €28,134
of which Trade receivables: +€5,143
- Reserves -€97,726
no longer reported in 2025 (was €97,726)
- Other debts +€70,067
up €70,067 (+24171.0%), from €290 to €70,357
- Debts after one year +€30,824
new in 2025: €30,824
- Tax, wage and social debts -€19,405
down €19,405 (-67.5%), from €28,740 to €9,335
of which Taxes: -€16,698
- Current portion of long-term debt +€12,996
new in 2025: €12,996
- Depreciation +€11,443
up €11,443 (+335.1%), from €3,415 to €14,859
- Other operating charges +€3,073
up €3,073 (+303.1%), from €1,014 to €4,087
- Taxes -€2,482
down €2,482 (-13.8%), from €18,002 to €15,520
- Financial charges +€1,024
up €1,024 (+218.5%), from €469 to €1,493
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 | €132,057 | €129,150 | -€2,907 | -2.2% |
| Fixed assets | 21/28 | €11,660 | €51,404 | +€39,744 | +340.9% |
| Tangible fixed assets | 22/27 | €11,660 | €51,404 | +€39,744 | +340.9% |
| Plant, machinery and equipment | 23 | €4,205 | €1,694 | -€2,512 | -59.7% |
| Furniture and vehicles | 24 | €7,455 | €5,761 | -€1,694 | -22.7% |
| Leasing and similar rights | 25 | - | €43,949 | +€43,949 | |
| Current assets | 29/58 | €120,397 | €77,746 | -€42,651 | -35.4% |
| Amounts receivable within one year | 40/41 | €18,512 | €28,134 | +€9,623 | +52.0% |
| Trade receivables | 40 | €16,456 | €21,599 | +€5,143 | +31.3% |
| Other amounts receivable | 41 | €2,056 | €6,536 | +€4,480 | +217.9% |
| Cash at bank and in hand | 54/58 | €99,347 | €46,448 | -€52,900 | -53.2% |
| Deferred charges and accrued income | 490/1 | €2,538 | €3,164 | +€626 | +24.7% |
| Total equity and liabilities | 10/49 | €132,057 | €129,150 | -€2,907 | -2.2% |
| Equity | 10/15 | €100,726 | €3,643 | -€97,083 | -96.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €97,726 | - | -€97,726 | |
| Distributable reserves | 133 | €97,726 | - | -€97,726 | |
| Profit (loss) carried forward | 14 | - | €643 | +€643 | |
| Amounts payable | 17/49 | €31,331 | €125,507 | +€94,176 | +300.6% |
| Amounts payable after more than one year | 17 | - | €30,824 | +€30,824 | |
| Financial debts | 170/4 | - | €30,824 | +€30,824 | |
| Amounts payable within one year | 42/48 | €31,331 | €94,684 | +€63,353 | +202.2% |
| Current portion of amounts payable after more than one year | 42 | - | €12,996 | +€12,996 | |
| Trade debts | 44 | €2,301 | €1,997 | -€304 | -13.2% |
| Suppliers | 440/4 | €2,301 | €1,997 | -€304 | -13.2% |
| Taxes, remuneration and social security | 45 | €28,740 | €9,335 | -€19,405 | -67.5% |
| Taxes | 450/3 | €26,033 | €9,335 | -€16,698 | -64.1% |
| Remuneration and social security | 454/9 | €2,707 | - | -€2,707 | |
| Other amounts payable | 47/48 | €290 | €70,357 | +€70,067 | +24171.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,415 | €14,859 | +€11,443 | +335.1% |
| Other operating charges | 640/8 | €1,014 | €4,087 | +€3,073 | +303.1% |
| Non-recurring operating charges | 66A | - | €470 | +€470 | |
| Gross operating margin | 9900 | €91,105 | €91,344 | +€239 | +0.3% |
| Operating profit (loss) | 9901 | €86,676 | €71,929 | -€14,747 | -17.0% |
| Financial income | 75/76B | €11 | €1 | -€10 | -94.4% |
| Recurring financial income | 75 | €11 | €1 | -€10 | -94.4% |
| Financial charges | 65/66B | €469 | €1,493 | +€1,024 | +218.5% |
| Recurring financial charges | 65 | €469 | €1,493 | +€1,024 | +218.5% |
| Profit (loss) for the period before taxes | 9903 | €86,218 | €70,436 | -€15,781 | -18.3% |
| Income taxes | 67/77 | €18,002 | €15,520 | -€2,482 | -13.8% |
| Profit (loss) for the period | 9904 | €68,216 | €54,917 | -€13,299 | -19.5% |
| Profit (loss) for the period to be appropriated | 9905 | €68,216 | €54,917 | -€13,299 | -19.5% |
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 11 October 2026 via checked.be.