D2DMCS: 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.
D2DMCS
Largest movements
- Cash +€228,665
up €228,665 (+335.3%), from €68,190 to €296,855
mainly Current investments (+€200,000) and Net result for the year (+€49,712)
- Current investments -€200,000
down €200,000 (-80.4%), from €248,832 to €48,832
- Reserves +€29,000
up €29,000 (+15.8%), from €183,860 to €212,860
of which Distributable reserves: +€29,000
- Depreciation -€4,265
down €4,265 (-55.5%), from €7,679 to €3,414
- Gross operating margin -€2,920
down €2,920 (-4.0%), from €73,278 to €70,358
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 | €343,261 | €369,940 | +€26,680 | +7.8% |
| Fixed assets | 21/28 | €7,652 | €4,237 | -€3,414 | -44.6% |
| Tangible fixed assets | 22/27 | €7,652 | €4,237 | -€3,414 | -44.6% |
| Plant, machinery and equipment | 23 | €2,682 | €1,898 | -€784 | -29.2% |
| Furniture and vehicles | 24 | €2,575 | €853 | -€1,721 | -66.9% |
| Other tangible fixed assets | 26 | €2,395 | €1,486 | -€909 | -38.0% |
| Current assets | 29/58 | €335,609 | €365,703 | +€30,094 | +9.0% |
| Amounts receivable within one year | 40/41 | €17,748 | €18,685 | +€936 | +5.3% |
| Trade receivables | 40 | €17,748 | €18,465 | +€716 | +4.0% |
| Other amounts receivable | 41 | - | €220 | +€220 | |
| Current investments | 50/53 | €248,832 | €48,832 | -€200,000 | -80.4% |
| Cash at bank and in hand | 54/58 | €68,190 | €296,855 | +€228,665 | +335.3% |
| Deferred charges and accrued income | 490/1 | €839 | €1,332 | +€493 | +58.7% |
| Total equity and liabilities | 10/49 | €343,261 | €369,940 | +€26,680 | +7.8% |
| Equity | 10/15 | €324,753 | €354,464 | +€29,712 | +9.1% |
| Contributions | 10/11 | €11,400 | €11,400 | = | 0.0% |
| Reserves | 13 | €183,860 | €212,860 | +€29,000 | +15.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €182,000 | €211,000 | +€29,000 | +15.9% |
| Profit (loss) carried forward | 14 | €129,493 | €130,204 | +€712 | +0.5% |
| Amounts payable | 17/49 | €18,508 | €15,476 | -€3,032 | -16.4% |
| Amounts payable within one year | 42/48 | €18,508 | €15,476 | -€3,032 | -16.4% |
| Trade debts | 44 | €926 | €717 | -€209 | -22.6% |
| Suppliers | 440/4 | €926 | €717 | -€209 | -22.6% |
| Taxes, remuneration and social security | 45 | €17,247 | €13,933 | -€3,314 | -19.2% |
| Taxes | 450/3 | €17,247 | €13,933 | -€3,314 | -19.2% |
| Other amounts payable | 47/48 | €335 | €826 | +€491 | +146.6% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,679 | €3,414 | -€4,265 | -55.5% |
| Other operating charges | 640/8 | €696 | €616 | -€80 | -11.5% |
| Gross operating margin | 9900 | €73,278 | €70,358 | -€2,920 | -4.0% |
| Operating profit (loss) | 9901 | €64,902 | €66,328 | +€1,425 | +2.2% |
| Financial income | 75/76B | €2,906 | €3,569 | +€663 | +22.8% |
| Recurring financial income | 75 | €2,906 | €3,569 | +€663 | +22.8% |
| Financial charges | 65/66B | €131 | €111 | -€20 | -15.5% |
| Recurring financial charges | 65 | €131 | €111 | -€20 | -15.5% |
| Profit (loss) for the period before taxes | 9903 | €67,677 | €69,786 | +€2,108 | +3.1% |
| Income taxes | 67/77 | €19,676 | €20,074 | +€398 | +2.0% |
| Profit (loss) for the period | 9904 | €48,002 | €49,712 | +€1,710 | +3.6% |
| Profit (loss) for the period to be appropriated | 9905 | €48,002 | €49,712 | +€1,710 | +3.6% |
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 7 October 2026 via checked.be.