DD INVEST: 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 INVEST
Largest movements
- Receivables within one year +€5,356
new in 2025: €5,356
of which Trade receivables: +€5,356
- Debts after one year -€38,000
down €38,000 (-12.5%), from €304,000 to €266,000
- Profit (loss) carried forward +€36,513
up €36,513 (+74.8%), from €48,783 to €85,295
- Gross operating margin +€7,522
up €7,522 (+19.6%), from €38,388 to €45,910
- Taxes +€1,210
up €1,210 (+16.0%), from €7,561 to €8,772
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.
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 | €407,613 | €413,429 | +€5,815 | +1.4% |
| Fixed assets | 21/28 | €400,000 | €400,000 | = | 0.0% |
| Financial fixed assets | 28 | €400,000 | €400,000 | = | 0.0% |
| Current assets | 29/58 | €7,613 | €13,429 | +€5,815 | +76.4% |
| Amounts receivable within one year | 40/41 | - | €5,356 | +€5,356 | |
| Trade receivables | 40 | - | €5,356 | +€5,356 | |
| Other amounts receivable | 41 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €7,613 | €8,073 | +€459 | +6.0% |
| Total equity and liabilities | 10/49 | €407,613 | €413,429 | +€5,815 | +1.4% |
| Equity | 10/15 | €51,783 | €88,295 | +€36,513 | +70.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,783 | €85,295 | +€36,513 | +74.8% |
| Amounts payable | 17/49 | €355,831 | €325,133 | -€30,697 | -8.6% |
| Amounts payable after more than one year | 17 | €304,000 | €266,000 | -€38,000 | -12.5% |
| Financial debts | 170/4 | €304,000 | €266,000 | -€38,000 | -12.5% |
| Amounts payable within one year | 42/48 | €51,831 | €59,133 | +€7,303 | +14.1% |
| Current portion of amounts payable after more than one year | 42 | €38,000 | €38,000 | = | 0.0% |
| Trade debts | 44 | €548 | €548 | = | 0.0% |
| Suppliers | 440/4 | €548 | €548 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €13,024 | €17,118 | +€4,093 | +31.4% |
| Taxes | 450/3 | €13,024 | €17,118 | +€4,093 | +31.4% |
| Other amounts payable | 47/48 | €258 | €3,468 | +€3,210 | +1,242% |
| Other operating charges | 640/8 | €487 | €562 | +€74 | +15.3% |
| Gross operating margin | 9900 | €38,388 | €45,910 | +€7,522 | +19.6% |
| Operating profit (loss) | 9901 | €37,900 | €45,348 | +€7,448 | +19.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €93 | €64 | -€29 | -30.8% |
| Recurring financial charges | 65 | €93 | €64 | -€29 | -30.8% |
| Profit (loss) for the period before taxes | 9903 | €37,808 | €45,284 | +€7,476 | +19.8% |
| Income taxes | 67/77 | €7,561 | €8,772 | +€1,210 | +16.0% |
| Profit (loss) for the period | 9904 | €30,246 | €36,513 | +€6,266 | +20.7% |
| Profit (loss) for the period to be appropriated | 9905 | €30,246 | €36,513 | +€6,266 | +20.7% |
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 25 October 2026 via checked.be.