DD SECTIONAALPOORTEN: what changed
DD SECTIONAALPOORTEN
Largest movements
- Tangible fixed assets -€24,890
down €24,890 (-48.0%), from €51,850 to €26,961
- Stocks and contracts +€13,354
up €13,354 (+33.4%), from €39,940 to €53,294
- Receivables within one year +€6,158
up €6,158 (+21.3%), from €28,866 to €35,024
of which Trade receivables: +€9,197
- Debts after one year -€32,819
down €32,819 (-46.9%), from €70,023 to €37,203
- Other debts +€30,186
new in 2025: €30,186
- Trade debts +€7,784
up €7,784 (+53.4%), from €14,581 to €22,365
- Tax, wage and social debts -€7,513
down €7,513 (-83.4%), from €9,013 to €1,500
of which Taxes: -€6,271
- Profit (loss) carried forward -€3,931
down €3,931 (-7.6%), from -€51,992 to -€55,923
- Gross operating margin +€19,583
up €19,583 (+99.8%), from €19,614 to €39,197
- Staff costs -€7,667
down €7,667 (-32.6%), from €23,482 to €15,815
- Financial charges -€2,248
down €2,248 (-17.0%), from €13,213 to €10,965
- Depreciation -€1,651
down €1,651 (-11.3%), from €14,672 to €13,021
- Other operating charges +€1,079
up €1,079 (+50.6%), from €2,132 to €3,212
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €126,237 | €120,859 | -€5,377 | -4.3% |
| Fixed assets | 21/28 | €56,350 | €31,461 | -€24,890 | -44.2% |
| Tangible fixed assets | 22/27 | €51,850 | €26,961 | -€24,890 | -48.0% |
| Land and buildings | 22 | €539 | €0 | -€539 | -100% |
| Plant, machinery and equipment | 23 | €2,457 | €1,169 | -€1,289 | -52.4% |
| Furniture and vehicles | 24 | €12,012 | €0 | -€12,012 | -100% |
| Leasing and similar rights | 25 | €36,842 | €25,792 | -€11,049 | -30.0% |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €69,887 | €89,399 | +€19,512 | +27.9% |
| Stocks and contracts in progress | 3 | €39,940 | €53,294 | +€13,354 | +33.4% |
| Stocks | 30/36 | €39,940 | €53,294 | +€13,354 | +33.4% |
| Amounts receivable within one year | 40/41 | €28,866 | €35,024 | +€6,158 | +21.3% |
| Trade receivables | 40 | €7,048 | €16,245 | +€9,197 | +130% |
| Other amounts receivable | 41 | €21,818 | €18,780 | -€3,039 | -13.9% |
| Deferred charges and accrued income | 490/1 | €1,080 | €1,080 | = | 0.0% |
| Total equity and liabilities | 10/49 | €126,237 | €120,859 | -€5,377 | -4.3% |
| Equity | 10/15 | -€33,392 | -€37,323 | -€3,931 | -11.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,992 | -€55,923 | -€3,931 | -7.6% |
| Amounts payable | 17/49 | €159,629 | €158,182 | -€1,447 | -0.9% |
| Amounts payable after more than one year | 17 | €70,023 | €37,203 | -€32,819 | -46.9% |
| Financial debts | 170/4 | €70,023 | €37,203 | -€32,819 | -46.9% |
| Amounts payable within one year | 42/48 | €89,607 | €120,979 | +€31,373 | +35.0% |
| Current portion of amounts payable after more than one year | 42 | €31,478 | €32,819 | +€1,341 | +4.3% |
| Financial debts | 43 | €34,535 | €34,109 | -€426 | -1.2% |
| Credit institutions | 430/8 | €34,535 | €34,109 | -€426 | -1.2% |
| Trade debts | 44 | €14,581 | €22,365 | +€7,784 | +53.4% |
| Suppliers | 440/4 | €14,581 | €22,365 | +€7,784 | +53.4% |
| Taxes, remuneration and social security | 45 | €9,013 | €1,500 | -€7,513 | -83.4% |
| Taxes | 450/3 | €6,271 | - | -€6,271 | |
| Remuneration and social security | 454/9 | €2,742 | €1,500 | -€1,242 | -45.3% |
| Other amounts payable | 47/48 | - | €30,186 | +€30,186 | |
| Non-recurring operating income | 76A | - | €792 | +€792 | |
| Remuneration, social security and pensions | 62 | €23,482 | €15,815 | -€7,667 | -32.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,672 | €13,021 | -€1,651 | -11.3% |
| Other operating charges | 640/8 | €2,132 | €3,212 | +€1,079 | +50.6% |
| Gross operating margin | 9900 | €19,614 | €39,197 | +€19,583 | +99.8% |
| Operating profit (loss) | 9901 | -€20,672 | €7,149 | +€27,821 | |
| Financial income | 75/76B | €647 | €18 | -€630 | -97.3% |
| Recurring financial income | 75 | €647 | €18 | -€630 | -97.3% |
| Financial charges | 65/66B | €13,213 | €10,965 | -€2,248 | -17.0% |
| Recurring financial charges | 65 | €13,213 | €10,965 | -€2,248 | -17.0% |
| Profit (loss) for the period before taxes | 9903 | -€33,238 | -€3,799 | +€29,440 | +88.6% |
| Income taxes | 67/77 | €197 | €132 | -€65 | -33.1% |
| Profit (loss) for the period | 9904 | -€33,435 | -€3,931 | +€29,505 | +88.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,435 | -€3,931 | +€29,505 | +88.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.