@DD-ON-WARE: 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-ON-WARE
Largest movements
- Current investments +€51,706
up €51,706 (+43.7%), from €118,336 to €170,042
- Receivables within one year -€18,620
down €18,620 (-89.7%), from €20,760 to €2,140
of which Trade receivables: -€20,760
- Cash -€16,886
down €16,886 (-23.7%), from €71,127 to €54,241
mainly Current investments (-€51,706) and Tax, wage and social debts (-€2,682)
- Reserves +€22,500
up €22,500 (+12.7%), from €176,500 to €199,000
of which Distributable reserves: +€22,500
- Tax, wage and social debts -€2,682
down €2,682 (-54.8%), from €4,895 to €2,213
- Gross operating margin -€19,123
down €19,123 (-33.5%), from €57,146 to €38,023
- Taxes -€6,595
down €6,595 (-33.9%), from €19,455 to €12,860
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 | €212,997 | €230,388 | +€17,391 | +8.2% |
| Fixed assets | 21/28 | €0 | €1,054 | +€1,054 | |
| Tangible fixed assets | 22/27 | €0 | €1,054 | +€1,054 | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €1,054 | +€1,054 | |
| Current assets | 29/58 | €212,997 | €229,334 | +€16,337 | +7.7% |
| Amounts receivable within one year | 40/41 | €20,760 | €2,140 | -€18,620 | -89.7% |
| Trade receivables | 40 | €20,760 | - | -€20,760 | |
| Other amounts receivable | 41 | - | €2,140 | +€2,140 | |
| Current investments | 50/53 | €118,336 | €170,042 | +€51,706 | +43.7% |
| Cash at bank and in hand | 54/58 | €71,127 | €54,241 | -€16,886 | -23.7% |
| Deferred charges and accrued income | 490/1 | €2,775 | €2,912 | +€137 | +4.9% |
| Total equity and liabilities | 10/49 | €212,997 | €230,388 | +€17,391 | +8.2% |
| Equity | 10/15 | €202,615 | €225,701 | +€23,086 | +11.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €176,500 | €199,000 | +€22,500 | +12.7% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €174,500 | €197,000 | +€22,500 | +12.9% |
| Profit (loss) carried forward | 14 | €6,115 | €6,701 | +€586 | +9.6% |
| Amounts payable | 17/49 | €10,382 | €4,687 | -€5,695 | -54.9% |
| Amounts payable within one year | 42/48 | €10,382 | €4,687 | -€5,695 | -54.9% |
| Trade debts | 44 | €4,076 | €2,340 | -€1,736 | -42.6% |
| Suppliers | 440/4 | €4,076 | €2,340 | -€1,736 | -42.6% |
| Taxes, remuneration and social security | 45 | €4,895 | €2,213 | -€2,682 | -54.8% |
| Taxes | 450/3 | €4,895 | €2,213 | -€2,682 | -54.8% |
| Other amounts payable | 47/48 | €1,411 | €133 | -€1,278 | -90.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €299 | +€299 | |
| Other operating charges | 640/8 | €1,306 | €1,471 | +€165 | +12.7% |
| Gross operating margin | 9900 | €57,146 | €38,023 | -€19,123 | -33.5% |
| Operating profit (loss) | 9901 | €55,840 | €36,252 | -€19,588 | -35.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €288 | €306 | +€18 | +6.3% |
| Recurring financial charges | 65 | €288 | €306 | +€18 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | €55,552 | €35,946 | -€19,606 | -35.3% |
| Income taxes | 67/77 | €19,455 | €12,860 | -€6,595 | -33.9% |
| Profit (loss) for the period | 9904 | €36,097 | €23,086 | -€13,011 | -36.0% |
| Profit (loss) for the period to be appropriated | 9905 | €36,097 | €23,086 | -€13,011 | -36.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.