D2M Solutions: 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.
D2M Solutions
Largest movements
- Tangible fixed assets +€25,736
up €25,736 (+64.7%), from €39,747 to €65,483
of which Land and buildings: +€23,823
- Receivables within one year -€10,341
down €10,341 (-47.4%), from €21,812 to €11,471
- Reserves +€24,137
up €24,137 (+34.4%), from €70,083 to €94,220
- Debts after one year -€12,694
down €12,694 (-13.4%), from €94,927 to €82,233
- Trade debts +€5,489
up €5,489 (+136.9%), from €4,010 to €9,499
- Gross operating margin +€44,555
up €44,555 (+379.9%), from €11,728 to €56,283
- Taxes +€9,813
new in 2025: €9,813
- Depreciation +€3,123
new in 2025: €3,123
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 | €195,805 | €213,060 | +€17,255 | +8.8% |
| Fixed assets | 21/28 | €168,349 | €194,085 | +€25,736 | +15.3% |
| Tangible fixed assets | 22/27 | €39,747 | €65,483 | +€25,736 | +64.7% |
| Land and buildings | 22 | €39,126 | €62,949 | +€23,823 | +60.9% |
| Plant, machinery and equipment | 23 | €172 | €172 | = | 0.0% |
| Furniture and vehicles | 24 | €450 | €2,362 | +€1,913 | +425.2% |
| Financial fixed assets | 28 | €128,602 | €128,602 | = | 0.0% |
| Current assets | 29/58 | €27,456 | €18,975 | -€8,480 | -30.9% |
| Amounts receivable within one year | 40/41 | €21,812 | €11,471 | -€10,341 | -47.4% |
| Trade receivables | 40 | €21,812 | €11,471 | -€10,341 | -47.4% |
| Cash at bank and in hand | 54/58 | €5,644 | €7,504 | +€1,860 | +33.0% |
| Total equity and liabilities | 10/49 | €195,805 | €213,060 | +€17,255 | +8.8% |
| Equity | 10/15 | €76,283 | €100,420 | +€24,137 | +31.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €70,083 | €94,220 | +€24,137 | +34.4% |
| Distributable reserves | 133 | €70,083 | €94,220 | +€24,137 | +34.4% |
| Amounts payable | 17/49 | €119,522 | €112,640 | -€6,882 | -5.8% |
| Amounts payable after more than one year | 17 | €94,927 | €82,233 | -€12,694 | -13.4% |
| Financial debts | 170/4 | €94,927 | €82,233 | -€12,694 | -13.4% |
| Amounts payable within one year | 42/48 | €24,594 | €30,407 | +€5,812 | +23.6% |
| Current portion of amounts payable after more than one year | 42 | €13,744 | €14,051 | +€306 | +2.2% |
| Trade debts | 44 | €4,010 | €9,499 | +€5,489 | +136.9% |
| Suppliers | 440/4 | €4,010 | €9,499 | +€5,489 | +136.9% |
| Taxes, remuneration and social security | 45 | €6,840 | €6,686 | -€154 | -2.2% |
| Taxes | 450/3 | €6,840 | €6,686 | -€154 | -2.2% |
| Other amounts payable | 47/48 | - | €171 | +€171 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,123 | +€3,123 | |
| Other operating charges | 640/8 | €629 | €647 | +€18 | +2.9% |
| Non-recurring operating charges | 66A | - | €7,400 | +€7,400 | |
| Gross operating margin | 9900 | €11,728 | €56,283 | +€44,555 | +379.9% |
| Operating profit (loss) | 9901 | €11,099 | €45,112 | +€34,013 | +306.5% |
| Financial charges | 65/66B | €11,045 | €11,162 | +€118 | +1.1% |
| Recurring financial charges | 65 | €11,045 | €11,162 | +€118 | +1.1% |
| Profit (loss) for the period before taxes | 9903 | €54 | €33,950 | +€33,895 | +62319.1% |
| Income taxes | 67/77 | - | €9,813 | +€9,813 | |
| Profit (loss) for the period | 9904 | €54 | €24,137 | +€24,082 | +44277.2% |
| Profit (loss) for the period to be appropriated | 9905 | €54 | €24,137 | +€24,082 | +44277.2% |
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.