D2ML: 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.
D2ML
Largest movements
- Receivables within one year +€29,844
up €29,844 (+198%), from €15,069 to €44,913
of which Other amounts receivable: +€44,844
- Cash +€8,480
up €8,480 (+81.6%), from €10,396 to €18,876
mainly Net result for the year (+€21,626) and Other debts (+€6,629)
- Reserves +€21,626
up €21,626 (+248%), from €8,713 to €30,339
- Other debts +€6,629
up €6,629 (+61.1%), from €10,843 to €17,471
- Tax, wage and social debts +€5,834
up €5,834 (+112%), from €5,189 to €11,023
- Trade debts +€4,234
up €4,234 (+620%), from €682 to €4,917
- Gross operating margin +€18,988
up €18,988 (+172%), from €11,013 to €30,001
- Taxes +€5,852
up €5,852 (+255%), from €2,296 to €8,148
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 | €25,527 | €63,850 | +€38,323 | +150% |
| Fixed assets | 21/28 | €62 | €62 | = | 0.0% |
| Financial fixed assets | 28 | €62 | €62 | = | 0.0% |
| Current assets | 29/58 | €25,465 | €63,789 | +€38,323 | +150% |
| Amounts receivable within one year | 40/41 | €15,069 | €44,913 | +€29,844 | +198% |
| Trade receivables | 40 | €15,000 | €0 | -€15,000 | -100% |
| Other amounts receivable | 41 | €69 | €44,913 | +€44,844 | +64,709% |
| Cash at bank and in hand | 54/58 | €10,396 | €18,876 | +€8,480 | +81.6% |
| Total equity and liabilities | 10/49 | €25,527 | €63,850 | +€38,323 | +150% |
| Equity | 10/15 | €8,813 | €30,439 | +€21,626 | +245% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €8,713 | €30,339 | +€21,626 | +248% |
| Distributable reserves | 133 | €8,713 | €30,339 | +€21,626 | +248% |
| Amounts payable | 17/49 | €16,714 | €33,411 | +€16,698 | +99.9% |
| Amounts payable within one year | 42/48 | €16,714 | €33,411 | +€16,698 | +99.9% |
| Trade debts | 44 | €682 | €4,917 | +€4,234 | +620% |
| Suppliers | 440/4 | €682 | €4,917 | +€4,234 | +620% |
| Taxes, remuneration and social security | 45 | €5,189 | €11,023 | +€5,834 | +112% |
| Taxes | 450/3 | €5,189 | €11,023 | +€5,834 | +112% |
| Other amounts payable | 47/48 | €10,843 | €17,471 | +€6,629 | +61.1% |
| Other operating charges | 640/8 | - | €99 | +€99 | |
| Gross operating margin | 9900 | €11,013 | €30,001 | +€18,988 | +172% |
| Operating profit (loss) | 9901 | €11,013 | €29,901 | +€18,889 | +172% |
| Financial income | 75/76B | - | €118 | +€118 | |
| Recurring financial income | 75 | - | €118 | +€118 | |
| Financial charges | 65/66B | €3 | €246 | +€243 | +8,124% |
| Recurring financial charges | 65 | €3 | €246 | +€243 | +8,124% |
| Profit (loss) for the period before taxes | 9903 | €11,010 | €29,774 | +€18,764 | +170% |
| Income taxes | 67/77 | €2,296 | €8,148 | +€5,852 | +255% |
| Profit (loss) for the period | 9904 | €8,713 | €21,626 | +€12,913 | +148% |
| Profit (loss) for the period to be appropriated | 9905 | €8,713 | €21,626 | +€12,913 | +148% |
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 13 October 2026 via checked.be.