DAVID&MARIA PLACEMENT: 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&MARIA PLACEMENT
Largest movements
- Cash +€35,308
up €35,308 (+727%), from €4,854 to €40,163
mainly Tax, wage and social debts (+€36,537) and Depreciation (+€30,206)
- Tangible fixed assets -€25,179
down €25,179 (-61.5%), from €40,954 to €15,775
- Receivables within one year +€18,867
up €18,867 (+4.0%), from €468,603 to €487,470
of which Trade receivables: +€33,140
- Tax, wage and social debts +€36,537
up €36,537 (+197%), from €18,513 to €55,050
of which Taxes: +€28,471
- Profit (loss) carried forward +€9,443
up €9,443 (+24.1%), from €39,253 to €48,697
- Other debts -€9,000
down €9,000 (-71.4%), from €12,600 to €3,600
- Trade debts -€7,803
down €7,803 (-1.8%), from €444,669 to €436,867
- Gross operating margin +€8,268
up €8,268 (+24.0%), from €34,425 to €42,693
- Taxes +€7,772
up €7,772 (+177%), from €4,385 to €12,157
- Financial income +€2,853
up €2,853 (+34.7%), from €8,230 to €11,083
- Depreciation -€1,588
down €1,588 (-5.0%), from €31,794 to €30,206
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 | €516,036 | €545,213 | +€29,178 | +5.7% |
| Fixed assets | 21/28 | €40,954 | €15,775 | -€25,179 | -61.5% |
| Tangible fixed assets | 22/27 | €40,954 | €15,775 | -€25,179 | -61.5% |
| Furniture and vehicles | 24 | €40,954 | €15,775 | -€25,179 | -61.5% |
| Current assets | 29/58 | €475,081 | €529,438 | +€54,356 | +11.4% |
| Amounts receivable within one year | 40/41 | €468,603 | €487,470 | +€18,867 | +4.0% |
| Trade receivables | 40 | €278,403 | €311,542 | +€33,140 | +11.9% |
| Other amounts receivable | 41 | €190,200 | €175,927 | -€14,273 | -7.5% |
| Cash at bank and in hand | 54/58 | €4,854 | €40,163 | +€35,308 | +727% |
| Deferred charges and accrued income | 490/1 | €1,624 | €1,805 | +€181 | +11.1% |
| Total equity and liabilities | 10/49 | €516,036 | €545,213 | +€29,178 | +5.7% |
| Equity | 10/15 | €40,253 | €49,697 | +€9,443 | +23.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,253 | €48,697 | +€9,443 | +24.1% |
| Amounts payable | 17/49 | €475,782 | €495,516 | +€19,734 | +4.1% |
| Amounts payable within one year | 42/48 | €475,782 | €495,516 | +€19,734 | +4.1% |
| Trade debts | 44 | €444,669 | €436,867 | -€7,803 | -1.8% |
| Suppliers | 440/4 | €444,669 | €436,867 | -€7,803 | -1.8% |
| Taxes, remuneration and social security | 45 | €18,513 | €55,050 | +€36,537 | +197% |
| Taxes | 450/3 | €4,385 | €32,856 | +€28,471 | +649% |
| Remuneration and social security | 454/9 | €14,128 | €22,194 | +€8,066 | +57.1% |
| Other amounts payable | 47/48 | €12,600 | €3,600 | -€9,000 | -71.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,794 | €30,206 | -€1,588 | -5.0% |
| Other operating charges | 640/8 | €1,473 | €1,895 | +€422 | +28.7% |
| Gross operating margin | 9900 | €34,425 | €42,693 | +€8,268 | +24.0% |
| Operating profit (loss) | 9901 | €1,158 | €10,592 | +€9,434 | +815% |
| Financial income | 75/76B | €8,230 | €11,083 | +€2,853 | +34.7% |
| Recurring financial income | 75 | €8,230 | €11,083 | +€2,853 | +34.7% |
| Financial charges | 65/66B | €62 | €75 | +€13 | +20.5% |
| Recurring financial charges | 65 | €62 | €75 | +€13 | +20.5% |
| Profit (loss) for the period before taxes | 9903 | €9,327 | €21,601 | +€12,274 | +132% |
| Income taxes | 67/77 | €4,385 | €12,157 | +€7,772 | +177% |
| Profit (loss) for the period | 9904 | €4,942 | €9,443 | +€4,502 | +91.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,942 | €9,443 | +€4,502 | +91.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.