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
No asset line moved by more than 1% of the balance sheet total.
- Trade debts +€3,172
up €3,172 (+1,264%), from €251 to €3,423
- Reserves -€2,626
down €2,626 (-1.5%), from €177,379 to €174,753
of which Tax-exempt reserves: -€2,626
- Taxes -€919
down €919, from €870 to -€49
- Gross operating margin -€588
down €588 (-22.6%), from -€2,605 to -€3,193
- Other operating charges -€395
down €395 (-100%), from €395 to €0
- Financial income -€153
down €153 (-17.3%), from €886 to €733
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 | €221,598 | €221,945 | +€347 | +0.2% |
| Fixed assets | 21/28 | €202,984 | €202,984 | +€0 | 0.0% |
| Tangible fixed assets | 22/27 | €202,984 | €202,984 | +€0 | 0.0% |
| Land and buildings | 22 | €202,984 | €202,984 | +€0 | 0.0% |
| Current assets | 29/58 | €18,614 | €18,961 | +€347 | +1.9% |
| Amounts receivable within one year | 40/41 | €18,427 | €18,660 | +€233 | +1.3% |
| Other amounts receivable | 41 | €18,427 | €18,660 | +€233 | +1.3% |
| Cash at bank and in hand | 54/58 | €187 | €300 | +€113 | +60.6% |
| Total equity and liabilities | 10/49 | €221,598 | €221,945 | +€347 | +0.2% |
| Equity | 10/15 | €219,978 | €217,521 | -€2,457 | -1.1% |
| Contributions | 10/11 | €36,925 | €36,925 | +€0 | 0.0% |
| Reserves | 13 | €177,379 | €174,753 | -€2,626 | -1.5% |
| Non-distributable reserves | 130/1 | €12,372 | €12,372 | +€0 | 0.0% |
| Reserves not available under the articles | 1311 | €12,372 | €12,372 | +€0 | 0.0% |
| Tax-exempt reserves | 132 | €50,516 | €47,890 | -€2,626 | -5.2% |
| Distributable reserves | 133 | €114,491 | €114,491 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | €5,673 | €5,843 | +€170 | +3.0% |
| Amounts payable | 17/49 | €1,620 | €4,423 | +€2,803 | +173% |
| Amounts payable within one year | 42/48 | €1,620 | €4,423 | +€2,803 | +173% |
| Trade debts | 44 | €251 | €3,423 | +€3,172 | +1,264% |
| Suppliers | 440/4 | €251 | €3,423 | +€3,172 | +1,264% |
| Taxes, remuneration and social security | 45 | €870 | €0 | -€870 | -100% |
| Taxes | 450/3 | €870 | €0 | -€870 | -100% |
| Other amounts payable | 47/48 | €500 | €1,000 | +€500 | +100% |
| Other operating charges | 640/8 | €395 | €0 | -€395 | -100% |
| Gross operating margin | 9900 | -€2,605 | -€3,193 | -€588 | -22.6% |
| Operating profit (loss) | 9901 | -€3,000 | -€3,193 | -€193 | -6.4% |
| Financial income | 75/76B | €886 | €733 | -€153 | -17.3% |
| Recurring financial income | 75 | €886 | €733 | -€153 | -17.3% |
| Financial charges | 65/66B | €23 | €45 | +€22 | +95.7% |
| Recurring financial charges | 65 | €23 | €45 | +€22 | +95.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,137 | -€2,505 | -€368 | -17.2% |
| Income taxes | 67/77 | €870 | -€49 | -€919 | |
| Profit (loss) for the period | 9904 | -€3,006 | -€2,456 | +€550 | +18.3% |
| Transfer from tax-exempt reserves | 789 | €3,064 | €2,626 | -€438 | -14.3% |
| Profit (loss) for the period to be appropriated | 9905 | €57 | €169 | +€112 | +197% |
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 23 October 2026 via checked.be.