DadOfTwo: 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.
DadOfTwo
Largest movements
- Current investments -€300,000
down €300,000 (-100%), from €300,000 to €0
- Cash +€83,259
up €83,259 (+52.5%), from €158,684 to €241,943
mainly Current investments (+€300,000) and Net result for the year (+€186,945)
- Tangible fixed assets +€57,766
up €57,766 (+39.8%), from €145,010 to €202,776
of which Other tangible fixed assets: +€54,665
- Receivables within one year +€20,317
up €20,317 (+10.7%), from €190,464 to €210,781
of which Other amounts receivable: +€55,388
- Other debts -€257,104
down €257,104 (-54.4%), from €472,375 to €215,271
- Debts after one year +€126,266
up €126,266 (+127%), from €99,747 to €226,013
- Reserves +€66,945
up €66,945 (+3,599%), from €1,860 to €68,805
of which Distributable reserves: +€66,945
- Tax, wage and social debts -€40,603
down €40,603 (-35.5%), from €114,458 to €73,856
of which Taxes: -€37,161
- Current portion of long-term debt -€9,919
down €9,919 (-19.9%), from €49,897 to €39,977
- Staff costs -€60,096
down €60,096, from €58,732 to -€1,364
- Depreciation +€9,973
up €9,973 (+70.7%), from €14,106 to €24,079
- Gross operating margin -€9,217
down €9,217 (-3.2%), from €285,616 to €276,398
- Financial charges +€5,018
up €5,018 (+49.6%), from €10,109 to €15,127
- Financial income +€4,744
up €4,744 (+55.5%), from €8,549 to €13,293
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 | €795,658 | €659,744 | -€135,915 | -17.1% |
| Fixed assets | 21/28 | €146,510 | €204,276 | +€57,766 | +39.4% |
| Tangible fixed assets | 22/27 | €145,010 | €202,776 | +€57,766 | +39.8% |
| Land and buildings | 22 | €84,500 | €78,000 | -€6,500 | -7.7% |
| Plant, machinery and equipment | 23 | €563 | €375 | -€188 | -33.3% |
| Furniture and vehicles | 24 | €25,019 | €34,809 | +€9,789 | +39.1% |
| Other tangible fixed assets | 26 | €34,928 | €89,592 | +€54,665 | +157% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €649,149 | €455,468 | -€193,681 | -29.8% |
| Amounts receivable within one year | 40/41 | €190,464 | €210,781 | +€20,317 | +10.7% |
| Trade receivables | 40 | €177,434 | €142,362 | -€35,071 | -19.8% |
| Other amounts receivable | 41 | €13,030 | €68,418 | +€55,388 | +425% |
| Current investments | 50/53 | €300,000 | €0 | -€300,000 | -100% |
| Cash at bank and in hand | 54/58 | €158,684 | €241,943 | +€83,259 | +52.5% |
| Deferred charges and accrued income | 490/1 | €1 | €2,744 | +€2,743 | +219,420% |
| Total equity and liabilities | 10/49 | €795,658 | €659,744 | -€135,915 | -17.1% |
| Equity | 10/15 | €20,460 | €87,405 | +€66,945 | +327% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €68,805 | +€66,945 | +3,599% |
| 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 | - | €66,945 | +€66,945 | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €775,198 | €572,338 | -€202,860 | -26.2% |
| Amounts payable after more than one year | 17 | €99,747 | €226,013 | +€126,266 | +127% |
| Financial debts | 170/4 | €99,747 | €226,013 | +€126,266 | +127% |
| Amounts payable within one year | 42/48 | €668,427 | €346,326 | -€322,101 | -48.2% |
| Current portion of amounts payable after more than one year | 42 | €49,897 | €39,977 | -€9,919 | -19.9% |
| Trade debts | 44 | €23,469 | €17,222 | -€6,247 | -26.6% |
| Suppliers | 440/4 | €23,469 | €17,222 | -€6,247 | -26.6% |
| Advances received on contracts in progress | 46 | €8,228 | €0 | -€8,228 | -100% |
| Taxes, remuneration and social security | 45 | €114,458 | €73,856 | -€40,603 | -35.5% |
| Taxes | 450/3 | €111,017 | €73,856 | -€37,161 | -33.5% |
| Remuneration and social security | 454/9 | €3,441 | €0 | -€3,441 | -100% |
| Other amounts payable | 47/48 | €472,375 | €215,271 | -€257,104 | -54.4% |
| Accrued charges and deferred income | 492/3 | €7,025 | €0 | -€7,025 | -100% |
| Remuneration, social security and pensions | 62 | €58,732 | -€1,364 | -€60,096 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,106 | €24,079 | +€9,973 | +70.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,279 | €0 | -€1,279 | -100% |
| Other operating charges | 640/8 | €2,409 | €2,378 | -€31 | -1.3% |
| Gross operating margin | 9900 | €285,616 | €276,398 | -€9,217 | -3.2% |
| Operating profit (loss) | 9901 | €209,089 | €251,305 | +€42,216 | +20.2% |
| Financial income | 75/76B | €8,549 | €13,293 | +€4,744 | +55.5% |
| Recurring financial income | 75 | €8,549 | €13,293 | +€4,744 | +55.5% |
| Financial charges | 65/66B | €10,109 | €15,127 | +€5,018 | +49.6% |
| Recurring financial charges | 65 | €10,109 | €15,127 | +€5,018 | +49.6% |
| Profit (loss) for the period before taxes | 9903 | €207,529 | €249,471 | +€41,942 | +20.2% |
| Income taxes | 67/77 | €60,677 | €62,525 | +€1,848 | +3.0% |
| Profit (loss) for the period | 9904 | €146,852 | €186,945 | +€40,093 | +27.3% |
| Profit (loss) for the period to be appropriated | 9905 | €146,852 | €186,945 | +€40,093 | +27.3% |
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 14 October 2026 via checked.be.