D2DB: 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.
D2DB
Largest movements
- Cash -€23,849
down €23,849 (-24.2%), from €98,411 to €74,561
mainly Contributions, distributions and other (-€161,796) and Receivables within one year (-€11,311)
- Receivables within one year +€11,311
up €11,311 (+104.3%), from €10,841 to €22,151
of which Trade receivables: +€19,797
- Tangible fixed assets +€1,414
up €1,414 (+63.7%), from €2,220 to €3,634
- Reserves -€82,921
down €82,921 (-100.0%), from €82,921 to €0
- Other debts +€67,044
new in 2025: €67,044
- Tax, wage and social debts +€5,446
up €5,446 (+23.7%), from €22,977 to €28,423
- Gross operating margin +€46,754
up €46,754 (+83.4%), from €56,088 to €102,842
- Taxes +€9,637
up €9,637 (+81.8%), from €11,775 to €21,411
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 | €112,540 | €101,387 | -€11,153 | -9.9% |
| Fixed assets | 21/28 | €2,720 | €3,934 | +€1,214 | +44.6% |
| Tangible fixed assets | 22/27 | €2,220 | €3,634 | +€1,414 | +63.7% |
| Furniture and vehicles | 24 | €2,220 | €3,634 | +€1,414 | +63.7% |
| Financial fixed assets | 28 | €500 | €300 | -€200 | -40.0% |
| Current assets | 29/58 | €109,820 | €97,453 | -€12,367 | -11.3% |
| Amounts receivable within one year | 40/41 | €10,841 | €22,151 | +€11,311 | +104.3% |
| Trade receivables | 40 | €1,902 | €21,698 | +€19,797 | +1041.1% |
| Other amounts receivable | 41 | €8,939 | €453 | -€8,486 | -94.9% |
| Cash at bank and in hand | 54/58 | €98,411 | €74,561 | -€23,849 | -24.2% |
| Deferred charges and accrued income | 490/1 | €569 | €740 | +€172 | +30.2% |
| Total equity and liabilities | 10/49 | €112,540 | €101,387 | -€11,153 | -9.9% |
| Equity | 10/15 | €87,921 | €5,000 | -€82,921 | -94.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €82,921 | €0 | -€82,921 | -100.0% |
| Distributable reserves | 133 | €82,921 | €0 | -€82,921 | -100.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €24,619 | €96,387 | +€71,768 | +291.5% |
| Amounts payable within one year | 42/48 | €24,611 | €96,206 | +€71,595 | +290.9% |
| Trade debts | 44 | €1,633 | €739 | -€895 | -54.8% |
| Suppliers | 440/4 | €1,633 | €739 | -€895 | -54.8% |
| Taxes, remuneration and social security | 45 | €22,977 | €28,423 | +€5,446 | +23.7% |
| Taxes | 450/3 | €22,977 | €28,423 | +€5,446 | +23.7% |
| Other amounts payable | 47/48 | - | €67,044 | +€67,044 | |
| Accrued charges and deferred income | 492/3 | €8 | €182 | +€173 | +2105.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,170 | €1,956 | +€786 | +67.1% |
| Other operating charges | 640/8 | €118 | €585 | +€467 | +396.1% |
| Non-recurring operating charges | 66A | €273 | €0 | -€273 | -100.0% |
| Gross operating margin | 9900 | €56,088 | €102,842 | +€46,754 | +83.4% |
| Operating profit (loss) | 9901 | €54,526 | €100,300 | +€45,774 | +83.9% |
| Financial income | 75/76B | €244 | €81 | -€163 | -66.7% |
| Recurring financial income | 75 | €244 | €81 | -€163 | -66.7% |
| Financial charges | 65/66B | €250 | €95 | -€154 | -61.8% |
| Recurring financial charges | 65 | €250 | €95 | -€154 | -61.8% |
| Profit (loss) for the period before taxes | 9903 | €54,521 | €100,286 | +€45,766 | +83.9% |
| Income taxes | 67/77 | €11,775 | €21,411 | +€9,637 | +81.8% |
| Profit (loss) for the period | 9904 | €42,746 | €78,875 | +€36,129 | +84.5% |
| Profit (loss) for the period to be appropriated | 9905 | €42,746 | €78,875 | +€36,129 | +84.5% |
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 6 October 2026 via checked.be.