DD-BRU: 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.
DD-BRU
Largest movements
- Cash -€83,657
down €83,657 (-40.8%), from €204,882 to €121,225
mainly Contributions, distributions and other (-€83,046) and Other debts (-€51,287)
- Tangible fixed assets -€8,982
down €8,982 (-44.4%), from €20,226 to €11,245
- Other debts -€51,287
down €51,287 (-29.7%), from €172,619 to €121,332
- Reserves -€20,637
down €20,637 (-100.0%), from €20,637 to €0
- Current portion of long-term debt -€11,569
down €11,569 (-100.0%), from €11,569 to €0
- Tax, wage and social debts -€11,491
down €11,491 (-50.0%), from €22,984 to €11,494
of which Taxes: -€11,491
- Gross operating margin -€4,015
down €4,015 (-4.1%), from €96,786 to €92,772
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 | €228,480 | €133,993 | -€94,487 | -41.4% |
| Fixed assets | 21/28 | €20,226 | €11,245 | -€8,982 | -44.4% |
| Tangible fixed assets | 22/27 | €20,226 | €11,245 | -€8,982 | -44.4% |
| Furniture and vehicles | 24 | €20,226 | €11,245 | -€8,982 | -44.4% |
| Current assets | 29/58 | €208,253 | €122,748 | -€85,505 | -41.1% |
| Amounts receivable within one year | 40/41 | €1,936 | €0 | -€1,936 | -100.0% |
| Trade receivables | 40 | €1,936 | €0 | -€1,936 | -100.0% |
| Cash at bank and in hand | 54/58 | €204,882 | €121,225 | -€83,657 | -40.8% |
| Deferred charges and accrued income | 490/1 | €1,435 | €1,523 | +€88 | +6.1% |
| Total equity and liabilities | 10/49 | €228,480 | €133,993 | -€94,487 | -41.4% |
| Equity | 10/15 | €20,638 | €1 | -€20,637 | -100.0% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €20,637 | €0 | -€20,637 | -100.0% |
| Distributable reserves | 133 | €20,637 | €0 | -€20,637 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €207,841 | €133,992 | -€73,850 | -35.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €207,841 | €133,992 | -€73,850 | -35.5% |
| Current portion of amounts payable after more than one year | 42 | €11,569 | €0 | -€11,569 | -100.0% |
| Trade debts | 44 | €669 | €1,167 | +€497 | +74.3% |
| Suppliers | 440/4 | €669 | €1,167 | +€497 | +74.3% |
| Taxes, remuneration and social security | 45 | €22,984 | €11,494 | -€11,491 | -50.0% |
| Taxes | 450/3 | €20,564 | €9,074 | -€11,491 | -55.9% |
| Remuneration and social security | 454/9 | €2,420 | €2,420 | = | 0.0% |
| Other amounts payable | 47/48 | €172,619 | €121,332 | -€51,287 | -29.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,500 | €10,707 | +€207 | +2.0% |
| Other operating charges | 640/8 | €1,259 | €1,400 | +€141 | +11.2% |
| Gross operating margin | 9900 | €96,786 | €92,772 | -€4,015 | -4.1% |
| Operating profit (loss) | 9901 | €85,028 | €80,665 | -€4,363 | -5.1% |
| Financial income | 75/76B | €989 | €823 | -€166 | -16.8% |
| Recurring financial income | 75 | €989 | €823 | -€166 | -16.8% |
| Financial charges | 65/66B | €1,001 | €77 | -€924 | -92.3% |
| Recurring financial charges | 65 | €1,001 | €77 | -€924 | -92.3% |
| Profit (loss) for the period before taxes | 9903 | €85,016 | €81,411 | -€3,605 | -4.2% |
| Income taxes | 67/77 | €19,379 | €19,002 | -€376 | -1.9% |
| Profit (loss) for the period | 9904 | €65,637 | €62,408 | -€3,229 | -4.9% |
| Profit (loss) for the period to be appropriated | 9905 | €65,637 | €62,408 | -€3,229 | -4.9% |
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 10 October 2026 via checked.be.