DD - PRO: what changed
Two fiscal 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 - PRO
Largest movements
- Receivables within one year +€721,265
up €721,265 (+9367.1%), from €7,700 to €728,965
of which Other amounts receivable: +€723,491
- Tangible fixed assets -€324,958
down €324,958 (-83.4%), from €389,474 to €64,515
of which Land and buildings: -€312,382
- Current investments -€77,355
down €77,355 (-81.6%), from €94,855 to €17,500
- Reserves +€230,385
up €230,385 (+60.1%), from €383,512 to €613,897
- Profit (loss) carried forward +€45,551
no longer reported in 2025 (was -€45,551)
- Trade debts +€35,416
up €35,416 (+1035.9%), from €3,419 to €38,834
- Tax, wage and social debts +€9,538
up €9,538 (+26717.1%), from €36 to €9,574
- Gross operating margin +€401,154
up €401,154 (+1150.2%), from €34,877 to €436,031
- Taxes +€108,790
up €108,790 (+34382.7%), from €316 to €109,107
- Other operating charges +€7,611
up €7,611 (+86.5%), from €8,797 to €16,408
- Depreciation -€7,455
down €7,455 (-19.9%), from €37,532 to €30,077
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.
Cash bridge derived
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 | €495,825 | €814,357 | +€318,531 | +64.2% |
| Fixed assets | 21/28 | €389,474 | €64,515 | -€324,958 | -83.4% |
| Tangible fixed assets | 22/27 | €389,474 | €64,515 | -€324,958 | -83.4% |
| Land and buildings | 22 | €329,882 | €17,500 | -€312,382 | -94.7% |
| Plant, machinery and equipment | 23 | €4,935 | €3,867 | -€1,068 | -21.6% |
| Furniture and vehicles | 24 | €54,657 | €43,148 | -€11,509 | -21.1% |
| Current assets | 29/58 | €106,352 | €749,841 | +€643,490 | +605.1% |
| Amounts receivable within one year | 40/41 | €7,700 | €728,965 | +€721,265 | +9367.1% |
| Trade receivables | 40 | €4,362 | €2,136 | -€2,226 | -51.0% |
| Other amounts receivable | 41 | €3,338 | €726,829 | +€723,491 | +21674.2% |
| Current investments | 50/53 | €94,855 | €17,500 | -€77,355 | -81.6% |
| Cash at bank and in hand | 54/58 | €1,635 | €99 | -€1,536 | -93.9% |
| Deferred charges and accrued income | 490/1 | €2,162 | €3,277 | +€1,115 | +51.6% |
| Total equity and liabilities | 10/49 | €495,825 | €814,357 | +€318,531 | +64.2% |
| Equity | 10/15 | €459,961 | €735,897 | +€275,936 | +60.0% |
| Contributions | 10/11 | €122,000 | €122,000 | = | 0.0% |
| Reserves | 13 | €383,512 | €613,897 | +€230,385 | +60.1% |
| Distributable reserves | 133 | €383,512 | €613,897 | +€230,385 | +60.1% |
| Profit (loss) carried forward | 14 | -€45,551 | - | +€45,551 | |
| Amounts payable | 17/49 | €35,865 | €78,460 | +€42,595 | +118.8% |
| Amounts payable within one year | 42/48 | €29,340 | €77,460 | +€48,120 | +164.0% |
| Trade debts | 44 | €3,419 | €38,834 | +€35,416 | +1035.9% |
| Suppliers | 440/4 | €3,419 | €38,834 | +€35,416 | +1035.9% |
| Taxes, remuneration and social security | 45 | €36 | €9,574 | +€9,538 | +26717.1% |
| Taxes | 450/3 | €36 | €9,574 | +€9,538 | +26717.1% |
| Other amounts payable | 47/48 | €25,885 | €29,052 | +€3,166 | +12.2% |
| Accrued charges and deferred income | 492/3 | €6,525 | €1,000 | -€5,525 | -84.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,532 | €30,077 | -€7,455 | -19.9% |
| Other operating charges | 640/8 | €8,797 | €16,408 | +€7,611 | +86.5% |
| Gross operating margin | 9900 | €34,877 | €436,031 | +€401,154 | +1150.2% |
| Operating profit (loss) | 9901 | -€11,452 | €389,546 | +€400,999 | |
| Financial income | 75/76B | €1,666 | €478 | -€1,188 | -71.3% |
| Recurring financial income | 75 | €1,666 | €478 | -€1,188 | -71.3% |
| Financial charges | 65/66B | €2,320 | €4,981 | +€2,661 | +114.7% |
| Recurring financial charges | 65 | €2,320 | €4,981 | +€2,661 | +114.7% |
| Profit (loss) for the period before taxes | 9903 | -€12,107 | €385,043 | +€397,150 | |
| Income taxes | 67/77 | €316 | €109,107 | +€108,790 | +34382.7% |
| Profit (loss) for the period | 9904 | -€12,423 | €275,936 | +€288,359 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,423 | €275,936 | +€288,359 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.