DAVIDD: 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.
DAVIDD
Largest movements
- Receivables within one year -€1,904
down €1,904 (-12.8%), from €14,849 to €12,946
- Profit (loss) carried forward -€1,784
down €1,784 (-40.8%), from €4,371 to €2,587
- Tax, wage and social debts -€240
no longer reported in 2025 (was €240)
- Gross operating margin -€507
down €507 (-81.0%), from -€626 to -€1,134
- Other operating charges +€400
new in 2025: €400
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 | €14,849 | €12,964 | -€1,886 | -12.7% |
| Current assets | 29/58 | €14,849 | €12,964 | -€1,886 | -12.7% |
| Amounts receivable within one year | 40/41 | €14,849 | €12,946 | -€1,904 | -12.8% |
| Other amounts receivable | 41 | €14,849 | €12,946 | -€1,904 | -12.8% |
| Cash at bank and in hand | 54/58 | €0 | €18 | +€18 | +19911.1% |
| Total equity and liabilities | 10/49 | €14,849 | €12,964 | -€1,886 | -12.7% |
| Equity | 10/15 | €14,415 | €12,631 | -€1,784 | -12.4% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €3,044 | €3,044 | = | 0.0% |
| Distributable reserves | 133 | €3,044 | €3,044 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,371 | €2,587 | -€1,784 | -40.8% |
| Amounts payable | 17/49 | €434 | €333 | -€102 | -23.5% |
| Amounts payable within one year | 42/48 | €434 | €333 | -€102 | -23.5% |
| Trade debts | 44 | €194 | €333 | +€138 | +71.0% |
| Suppliers | 440/4 | €194 | €333 | +€138 | +71.0% |
| Taxes, remuneration and social security | 45 | €240 | - | -€240 | |
| Taxes | 450/3 | €240 | - | -€240 | |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | -€626 | -€1,134 | -€507 | -81.0% |
| Operating profit (loss) | 9901 | -€626 | -€1,533 | -€907 | -144.8% |
| Financial charges | 65/66B | €256 | €251 | -€6 | -2.2% |
| Recurring financial charges | 65 | €256 | €251 | -€6 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | -€883 | -€1,784 | -€901 | -102.1% |
| Profit (loss) for the period | 9904 | -€883 | -€1,784 | -€901 | -102.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€883 | -€1,784 | -€901 | -102.1% |
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 5 October 2026 via checked.be.