DD PLAFONDS: 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 PLAFONDS
Largest movements
- Deferred charges and accrued income -€7,598
down €7,598 (-63.7%), from €11,932 to €4,334
- Tangible fixed assets +€4,983
up €4,983, from €0 to €4,983
- Cash +€1,330
up €1,330 (+41.5%), from €3,209 to €4,539
mainly Deferred charges and accrued income (+€7,598) and Trade debts (+€636)
- Receivables within one year +€1,055
up €1,055 (+186%), from €569 to €1,624
of which Trade receivables: +€1,072
- Tax, wage and social debts -€977
down €977 (-44.7%), from €2,185 to €1,208
- Trade debts +€636
up €636 (+99.7%), from €639 to €1,275
- Gross operating margin -€1,477
down €1,477 (-38.0%), from €3,889 to €2,412
- Depreciation -€750
down €750 (-77.6%), from €967 to €217
- Other operating charges -€507
down €507 (-34.0%), from €1,490 to €983
- Financial income +€205
new in 2025: €205
- Financial charges -€85
down €85 (-50.3%), from €169 to €84
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 | €15,709 | €15,480 | -€229 | -1.5% |
| Fixed assets | 21/28 | €0 | €4,983 | +€4,983 | |
| Tangible fixed assets | 22/27 | €0 | €4,983 | +€4,983 | |
| Furniture and vehicles | 24 | €0 | €4,983 | +€4,983 | |
| Current assets | 29/58 | €15,709 | €10,497 | -€5,212 | -33.2% |
| Amounts receivable within one year | 40/41 | €569 | €1,624 | +€1,055 | +186% |
| Trade receivables | 40 | €0 | €1,072 | +€1,072 | |
| Other amounts receivable | 41 | €569 | €552 | -€17 | -3.0% |
| Cash at bank and in hand | 54/58 | €3,209 | €4,539 | +€1,330 | +41.5% |
| Deferred charges and accrued income | 490/1 | €11,932 | €4,334 | -€7,598 | -63.7% |
| Total equity and liabilities | 10/49 | €15,709 | €15,480 | -€229 | -1.5% |
| Equity | 10/15 | €12,838 | €12,949 | +€111 | +0.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,838 | €11,949 | +€111 | +0.9% |
| Amounts payable | 17/49 | €2,871 | €2,531 | -€340 | -11.9% |
| Amounts payable within one year | 42/48 | €2,871 | €2,531 | -€340 | -11.9% |
| Trade debts | 44 | €639 | €1,275 | +€636 | +99.7% |
| Suppliers | 440/4 | €639 | €1,275 | +€636 | +99.7% |
| Taxes, remuneration and social security | 45 | €2,185 | €1,208 | -€977 | -44.7% |
| Taxes | 450/3 | €2,185 | €1,208 | -€977 | -44.7% |
| Other amounts payable | 47/48 | €48 | €48 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €967 | €217 | -€750 | -77.6% |
| Other operating charges | 640/8 | €1,490 | €983 | -€507 | -34.0% |
| Gross operating margin | 9900 | €3,889 | €2,412 | -€1,477 | -38.0% |
| Operating profit (loss) | 9901 | €1,432 | €1,212 | -€219 | -15.3% |
| Financial income | 75/76B | - | €205 | +€205 | |
| Recurring financial income | 75 | - | €205 | +€205 | |
| Financial charges | 65/66B | €169 | €84 | -€85 | -50.3% |
| Recurring financial charges | 65 | €169 | €84 | -€85 | -50.3% |
| Profit (loss) for the period before taxes | 9903 | €1,263 | €1,333 | +€71 | +5.6% |
| Income taxes | 67/77 | €1,175 | €1,222 | +€47 | +4.0% |
| Profit (loss) for the period | 9904 | €87 | €111 | +€24 | +27.4% |
| Profit (loss) for the period to be appropriated | 9905 | €87 | €111 | +€24 | +27.4% |
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.