David-John Weiss: 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.
David-John Weiss
Largest movements
- Cash +€128,991
up €128,991 (+74.8%), from €172,482 to €301,474
mainly Net result for the year (+€115,466) and Trade debts (+€82,057)
- Receivables within one year +€84,670
up €84,670 (+55.7%), from €151,968 to €236,639
of which Trade receivables: +€79,489
- Stocks and contracts +€18,075
new in 2025: €18,075
- Reserves +€115,466
up €115,466 (+58.0%), from €199,083 to €314,549
- Trade debts +€82,057
up €82,057 (+127%), from €64,545 to €146,602
- Tax, wage and social debts +€33,203
up €33,203 (+54.8%), from €60,574 to €93,777
- Gross operating margin -€112,671
down €112,671 (-43.5%), from €259,225 to €146,554
- Taxes -€27,284
down €27,284 (-45.1%), from €60,487 to €33,203
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 | €326,701 | €557,502 | +€230,801 | +70.6% |
| Formation expenses | 20 | €82 | €0 | -€82 | -100% |
| Fixed assets | 21/28 | €2,169 | €1,315 | -€854 | -39.4% |
| Tangible fixed assets | 22/27 | €2,169 | €1,315 | -€854 | -39.4% |
| Plant, machinery and equipment | 23 | €850 | €656 | -€194 | -22.8% |
| Furniture and vehicles | 24 | €1,319 | €659 | -€660 | -50.0% |
| Current assets | 29/58 | €324,451 | €556,187 | +€231,737 | +71.4% |
| Stocks and contracts in progress | 3 | - | €18,075 | +€18,075 | |
| Stocks | 30/36 | - | €18,075 | +€18,075 | |
| Amounts receivable within one year | 40/41 | €151,968 | €236,639 | +€84,670 | +55.7% |
| Trade receivables | 40 | €65,068 | €144,557 | +€79,489 | +122% |
| Other amounts receivable | 41 | €86,900 | €92,081 | +€5,181 | +6.0% |
| Cash at bank and in hand | 54/58 | €172,482 | €301,474 | +€128,991 | +74.8% |
| Total equity and liabilities | 10/49 | €326,701 | €557,502 | +€230,801 | +70.6% |
| Equity | 10/15 | €201,583 | €317,049 | +€115,466 | +57.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €199,083 | €314,549 | +€115,466 | +58.0% |
| Distributable reserves | 133 | €199,083 | €314,549 | +€115,466 | +58.0% |
| Amounts payable | 17/49 | €125,119 | €240,453 | +€115,334 | +92.2% |
| Amounts payable within one year | 42/48 | €125,119 | €240,379 | +€115,260 | +92.1% |
| Trade debts | 44 | €64,545 | €146,602 | +€82,057 | +127% |
| Suppliers | 440/4 | €64,545 | €146,602 | +€82,057 | +127% |
| Taxes, remuneration and social security | 45 | €60,574 | €93,777 | +€33,203 | +54.8% |
| Taxes | 450/3 | €60,574 | €93,777 | +€33,203 | +54.8% |
| Accrued charges and deferred income | 492/3 | - | €74 | +€74 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,919 | €936 | -€1,983 | -67.9% |
| Other operating charges | 640/8 | €1,860 | €1,586 | -€274 | -14.7% |
| Gross operating margin | 9900 | €259,225 | €146,554 | -€112,671 | -43.5% |
| Operating profit (loss) | 9901 | €254,447 | €144,032 | -€110,414 | -43.4% |
| Financial income | 75/76B | €5,737 | €4,841 | -€896 | -15.6% |
| Recurring financial income | 75 | €5,737 | €4,841 | -€896 | -15.6% |
| Financial charges | 65/66B | €613 | €204 | -€410 | -66.8% |
| Recurring financial charges | 65 | €613 | €204 | -€410 | -66.8% |
| Profit (loss) for the period before taxes | 9903 | €259,570 | €148,670 | -€110,900 | -42.7% |
| Income taxes | 67/77 | €60,487 | €33,203 | -€27,284 | -45.1% |
| Profit (loss) for the period | 9904 | €199,083 | €115,466 | -€83,616 | -42.0% |
| Profit (loss) for the period to be appropriated | 9905 | €199,083 | €115,466 | -€83,616 | -42.0% |
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 19 October 2026 via checked.be.