dCompany: 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.
dCompany
Largest movements
- Current investments +€102,000
up €102,000, from €0 to €102,000
- Cash -€65,488
down €65,488 (-26.5%), from €247,265 to €181,777
mainly Current investments (-€102,000) and Other debts (-€35,668)
- Receivables within one year -€15,486
down €15,486 (-42.4%), from €36,488 to €21,002
of which Trade receivables: -€16,589
- Tangible fixed assets -€6,632
down €6,632 (-6.9%), from €96,217 to €89,584
of which Land and buildings: -€6,652
- Reserves +€53,476
up €53,476 (+18.7%), from €286,118 to €339,595
- Other debts -€35,668
down €35,668 (-54.4%), from €65,526 to €29,858
- Gross operating margin -€39,310
down €39,310 (-32.5%), from €120,993 to €81,683
- Taxes -€9,205
down €9,205 (-40.3%), from €22,825 to €13,620
- Financial income -€3,658
down €3,658 (-91.2%), from €4,011 to €353
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 | €392,106 | €406,529 | +€14,424 | +3.7% |
| Fixed assets | 21/28 | €106,217 | €99,584 | -€6,632 | -6.2% |
| Tangible fixed assets | 22/27 | €96,217 | €89,584 | -€6,632 | -6.9% |
| Land and buildings | 22 | €92,408 | €85,756 | -€6,652 | -7.2% |
| Plant, machinery and equipment | 23 | - | €991 | +€991 | |
| Furniture and vehicles | 24 | €3,809 | €2,838 | -€971 | -25.5% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €285,889 | €306,945 | +€21,056 | +7.4% |
| Amounts receivable within one year | 40/41 | €36,488 | €21,002 | -€15,486 | -42.4% |
| Trade receivables | 40 | €36,110 | €19,521 | -€16,589 | -45.9% |
| Other amounts receivable | 41 | €378 | €1,481 | +€1,103 | +292% |
| Current investments | 50/53 | €0 | €102,000 | +€102,000 | |
| Cash at bank and in hand | 54/58 | €247,265 | €181,777 | -€65,488 | -26.5% |
| Deferred charges and accrued income | 490/1 | €2,136 | €2,166 | +€30 | +1.4% |
| Total equity and liabilities | 10/49 | €392,106 | €406,529 | +€14,424 | +3.7% |
| Equity | 10/15 | €304,718 | €358,195 | +€53,476 | +17.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €286,118 | €339,595 | +€53,476 | +18.7% |
| Distributable reserves | 133 | €286,118 | €339,595 | +€53,476 | +18.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €87,387 | €48,335 | -€39,053 | -44.7% |
| Amounts payable within one year | 42/48 | €82,338 | €44,006 | -€38,332 | -46.6% |
| Trade debts | 44 | €3,150 | €1,499 | -€1,651 | -52.4% |
| Suppliers | 440/4 | €3,150 | €1,499 | -€1,651 | -52.4% |
| Taxes, remuneration and social security | 45 | €13,662 | €12,649 | -€1,012 | -7.4% |
| Taxes | 450/3 | €13,662 | €12,649 | -€1,012 | -7.4% |
| Other amounts payable | 47/48 | €65,526 | €29,858 | -€35,668 | -54.4% |
| Accrued charges and deferred income | 492/3 | €5,049 | €4,328 | -€721 | -14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,061 | €9,320 | +€259 | +2.9% |
| Other operating charges | 640/8 | €992 | €852 | -€140 | -14.2% |
| Gross operating margin | 9900 | €120,993 | €81,683 | -€39,310 | -32.5% |
| Operating profit (loss) | 9901 | €110,940 | €71,511 | -€39,428 | -35.5% |
| Financial income | 75/76B | €4,011 | €353 | -€3,658 | -91.2% |
| Recurring financial income | 75 | €4,011 | €353 | -€3,658 | -91.2% |
| Financial charges | 65/66B | €5,716 | €4,768 | -€948 | -16.6% |
| Recurring financial charges | 65 | €5,716 | €4,768 | -€948 | -16.6% |
| Profit (loss) for the period before taxes | 9903 | €109,234 | €67,096 | -€42,138 | -38.6% |
| Income taxes | 67/77 | €22,825 | €13,620 | -€9,205 | -40.3% |
| Profit (loss) for the period | 9904 | €86,410 | €53,476 | -€32,933 | -38.1% |
| Profit (loss) for the period to be appropriated | 9905 | €86,410 | €53,476 | -€32,933 | -38.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.