DD Soin: 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 Soin
Largest movements
- Receivables within one year +€25,529
up €25,529 (+116.5%), from €21,914 to €47,443
of which Other amounts receivable: +€20,161
- Intangible fixed assets -€10,000
down €10,000 (-12.2%), from €82,027 to €72,027
- Deferred charges and accrued income -€8,313
down €8,313 (-39.0%), from €21,289 to €12,976
- Tangible fixed assets -€4,000
down €4,000 (-83.1%), from €4,811 to €811
- Cash -€3,757
no longer reported in 2025 (was €3,757)
mainly Receivables within one year (-€25,529) and Debts after one year (-€15,474)
- Debts after one year -€15,474
down €15,474 (-23.4%), from €66,244 to €50,771
- Trade debts +€12,261
up €12,261 (+430.3%), from €2,849 to €15,110
- Reserves +€10,797
up €10,797 (+79.3%), from €13,610 to €24,407
- Accrued charges and deferred income -€6,130
no longer reported in 2025 (was €6,130)
- Short-term financial debts +€2,555
new in 2025: €2,555
- Gross operating margin -€11,250
down €11,250 (-26.0%), from €43,301 to €32,051
- Financial charges -€2,530
down €2,530 (-37.4%), from €6,761 to €4,231
- Taxes -€1,867
down €1,867 (-29.6%), from €6,312 to €4,445
- Financial income +€1,558
up €1,558 (+465.7%), from €335 to €1,893
- Other operating charges -€476
down €476 (-50.3%), from €946 to €470
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 | €133,797 | €133,257 | -€540 | -0.4% |
| Fixed assets | 21/28 | €86,838 | €72,838 | -€14,000 | -16.1% |
| Intangible fixed assets | 21 | €82,027 | €72,027 | -€10,000 | -12.2% |
| Tangible fixed assets | 22/27 | €4,811 | €811 | -€4,000 | -83.1% |
| Furniture and vehicles | 24 | €4,811 | €811 | -€4,000 | -83.1% |
| Current assets | 29/58 | €46,959 | €60,419 | +€13,460 | +28.7% |
| Amounts receivable within one year | 40/41 | €21,914 | €47,443 | +€25,529 | +116.5% |
| Trade receivables | 40 | - | €5,368 | +€5,368 | |
| Other amounts receivable | 41 | €21,914 | €42,075 | +€20,161 | +92.0% |
| Cash at bank and in hand | 54/58 | €3,757 | - | -€3,757 | |
| Deferred charges and accrued income | 490/1 | €21,289 | €12,976 | -€8,313 | -39.0% |
| Total equity and liabilities | 10/49 | €133,797 | €133,257 | -€540 | -0.4% |
| Equity | 10/15 | €16,610 | €27,407 | +€10,797 | +65.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €13,610 | €24,407 | +€10,797 | +79.3% |
| Distributable reserves | 133 | €13,610 | €24,407 | +€10,797 | +79.3% |
| Amounts payable | 17/49 | €117,188 | €105,850 | -€11,337 | -9.7% |
| Amounts payable after more than one year | 17 | €66,244 | €50,771 | -€15,474 | -23.4% |
| Financial debts | 170/4 | €66,244 | €50,771 | -€15,474 | -23.4% |
| Amounts payable within one year | 42/48 | €44,814 | €55,080 | +€10,266 | +22.9% |
| Current portion of amounts payable after more than one year | 42 | €18,588 | €16,612 | -€1,975 | -10.6% |
| Financial debts | 43 | - | €2,555 | +€2,555 | |
| Credit institutions | 430/8 | - | €2,555 | +€2,555 | |
| Trade debts | 44 | €2,849 | €15,110 | +€12,261 | +430.3% |
| Suppliers | 440/4 | €2,849 | €15,110 | +€12,261 | +430.3% |
| Taxes, remuneration and social security | 45 | €22,518 | €20,803 | -€1,715 | -7.6% |
| Taxes | 450/3 | €21,828 | €19,673 | -€2,155 | -9.9% |
| Remuneration and social security | 454/9 | €690 | €1,130 | +€440 | +63.8% |
| Other amounts payable | 47/48 | €859 | - | -€859 | |
| Accrued charges and deferred income | 492/3 | €6,130 | - | -€6,130 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,000 | €14,000 | = | 0.0% |
| Other operating charges | 640/8 | €946 | €470 | -€476 | -50.3% |
| Gross operating margin | 9900 | €43,301 | €32,051 | -€11,250 | -26.0% |
| Operating profit (loss) | 9901 | €28,354 | €17,581 | -€10,774 | -38.0% |
| Financial income | 75/76B | €335 | €1,893 | +€1,558 | +465.7% |
| Recurring financial income | 75 | €335 | €1,893 | +€1,558 | +465.7% |
| Financial charges | 65/66B | €6,761 | €4,231 | -€2,530 | -37.4% |
| Recurring financial charges | 65 | €6,761 | €4,231 | -€2,530 | -37.4% |
| Profit (loss) for the period before taxes | 9903 | €21,928 | €15,242 | -€6,686 | -30.5% |
| Income taxes | 67/77 | €6,312 | €4,445 | -€1,867 | -29.6% |
| Profit (loss) for the period | 9904 | €15,617 | €10,797 | -€4,820 | -30.9% |
| Profit (loss) for the period to be appropriated | 9905 | €15,617 | €10,797 | -€4,820 | -30.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.