DD & DA: 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 & DA
Largest movements
- Receivables within one year +€12,634
up €12,634 (+59.8%), from €21,114 to €33,747
- Deferred charges and accrued income -€3,062
down €3,062 (-68.1%), from €4,496 to €1,435
- Cash +€2,840
up €2,840 (+19.6%), from €14,472 to €17,312
mainly Net result for the year (+€17,153) and Deferred charges and accrued income (+€3,062)
- Stocks and contracts -€1,850
down €1,850 (-49.3%), from €3,751 to €1,901
- Tangible fixed assets -€1,436
down €1,436 (-67.2%), from €2,136 to €701
of which Plant, machinery and equipment: -€723
- Profit (loss) carried forward +€17,153
up €17,153, from -€7,756 to €9,397
- Trade debts -€4,304
down €4,304 (-23.2%), from €18,578 to €14,274
- Tax, wage and social debts -€3,715
down €3,715 (-27.5%), from €13,516 to €9,802
of which Remuneration and social security: -€3,569
- Gross operating margin -€30,134
down €30,134 (-35.4%), from €85,235 to €55,101
- Staff costs -€16,988
down €16,988 (-34.1%), from €49,772 to €32,785
- Financial charges -€7,628
down €7,628 (-82.9%), from €9,198 to €1,570
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 | €46,223 | €55,350 | +€9,126 | +19.7% |
| Fixed assets | 21/28 | €2,390 | €955 | -€1,436 | -60.1% |
| Tangible fixed assets | 22/27 | €2,136 | €701 | -€1,436 | -67.2% |
| Plant, machinery and equipment | 23 | €1,242 | €519 | -€723 | -58.2% |
| Furniture and vehicles | 24 | €527 | €182 | -€345 | -65.5% |
| Leasing and similar rights | 25 | €367 | - | -€367 | |
| Financial fixed assets | 28 | €254 | €254 | = | 0.0% |
| Current assets | 29/58 | €43,833 | €54,395 | +€10,562 | +24.1% |
| Stocks and contracts in progress | 3 | €3,751 | €1,901 | -€1,850 | -49.3% |
| Stocks | 30/36 | €3,751 | €1,901 | -€1,850 | -49.3% |
| Amounts receivable within one year | 40/41 | €21,114 | €33,747 | +€12,634 | +59.8% |
| Other amounts receivable | 41 | €21,114 | €33,747 | +€12,634 | +59.8% |
| Cash at bank and in hand | 54/58 | €14,472 | €17,312 | +€2,840 | +19.6% |
| Deferred charges and accrued income | 490/1 | €4,496 | €1,435 | -€3,062 | -68.1% |
| Total equity and liabilities | 10/49 | €46,223 | €55,350 | +€9,126 | +19.7% |
| Equity | 10/15 | €12,704 | €29,857 | +€17,153 | +135% |
| Reserves | 13 | €20,460 | €20,460 | = | 0.0% |
| Distributable reserves | 133 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,756 | €9,397 | +€17,153 | |
| Amounts payable | 17/49 | €33,520 | €25,493 | -€8,027 | -23.9% |
| Amounts payable within one year | 42/48 | €33,520 | €25,493 | -€8,027 | -23.9% |
| Trade debts | 44 | €18,578 | €14,274 | -€4,304 | -23.2% |
| Suppliers | 440/4 | €18,578 | €14,274 | -€4,304 | -23.2% |
| Taxes, remuneration and social security | 45 | €13,516 | €9,802 | -€3,715 | -27.5% |
| Taxes | 450/3 | €240 | €94 | -€146 | -60.8% |
| Remuneration and social security | 454/9 | €13,276 | €9,708 | -€3,569 | -26.9% |
| Other amounts payable | 47/48 | €1,426 | €1,417 | -€9 | -0.6% |
| Remuneration, social security and pensions | 62 | €49,772 | €32,785 | -€16,988 | -34.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,977 | €1,436 | -€541 | -27.4% |
| Other operating charges | 640/8 | €871 | €1,569 | +€698 | +80.1% |
| Non-recurring operating charges | 66A | - | €2,469 | +€2,469 | |
| Gross operating margin | 9900 | €85,235 | €55,101 | -€30,134 | -35.4% |
| Operating profit (loss) | 9901 | €32,615 | €16,843 | -€15,772 | -48.4% |
| Financial income | 75/76B | €2,731 | €1,880 | -€852 | -31.2% |
| Recurring financial income | 75 | €2,731 | €1,880 | -€852 | -31.2% |
| Financial charges | 65/66B | €9,198 | €1,570 | -€7,628 | -82.9% |
| Recurring financial charges | 65 | €9,198 | €1,570 | -€7,628 | -82.9% |
| Profit (loss) for the period before taxes | 9903 | €26,149 | €17,153 | -€8,995 | -34.4% |
| Profit (loss) for the period | 9904 | €26,149 | €17,153 | -€8,995 | -34.4% |
| Profit (loss) for the period to be appropriated | 9905 | €26,149 | €17,153 | -€8,995 | -34.4% |
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 13 October 2026 via checked.be.