DD-Tovenaar: 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-Tovenaar
Largest movements
- Cash +€18,556
up €18,556 (+695%), from €2,669 to €21,225
mainly Other debts (+€18,986) and Tax, wage and social debts (+€2,318)
- Other debts +€18,986
up €18,986 (+179%), from €10,577 to €29,563
- Profit (loss) carried forward -€2,739
down €2,739 (-106%), from -€2,572 to -€5,310
- Tax, wage and social debts +€2,318
up €2,318 (+37.1%), from €6,256 to €8,574
- Gross operating margin +€1,767
up €1,767, from -€1,298 to €469
- Other operating charges +€1,169
up €1,169 (+302%), from €387 to €1,557
- Taxes +€735
up €735 (+92.1%), from €798 to €1,532
- Financial charges +€50
up €50 (+56.5%), from €88 to €138
- Financial income +€20
new in 2025: €20
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 | €19,909 | €38,343 | +€18,434 | +92.6% |
| Fixed assets | 21/28 | €5,250 | €5,250 | = | 0.0% |
| Financial fixed assets | 28 | €5,250 | €5,250 | = | 0.0% |
| Current assets | 29/58 | €14,659 | €33,093 | +€18,434 | +126% |
| Amounts receivable within one year | 40/41 | €11,990 | €11,868 | -€122 | -1.0% |
| Trade receivables | 40 | €11,990 | €11,868 | -€122 | -1.0% |
| Cash at bank and in hand | 54/58 | €2,669 | €21,225 | +€18,556 | +695% |
| Total equity and liabilities | 10/49 | €19,909 | €38,343 | +€18,434 | +92.6% |
| Equity | 10/15 | -€572 | -€3,310 | -€2,739 | -479% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,572 | -€5,310 | -€2,739 | -106% |
| Amounts payable | 17/49 | €20,481 | €41,653 | +€21,173 | +103% |
| Amounts payable within one year | 42/48 | €20,481 | €41,653 | +€21,173 | +103% |
| Trade debts | 44 | €3,647 | €3,516 | -€131 | -3.6% |
| Suppliers | 440/4 | €3,647 | €3,516 | -€131 | -3.6% |
| Taxes, remuneration and social security | 45 | €6,256 | €8,574 | +€2,318 | +37.1% |
| Taxes | 450/3 | €6,256 | €8,574 | +€2,318 | +37.1% |
| Other amounts payable | 47/48 | €10,577 | €29,563 | +€18,986 | +179% |
| Other operating charges | 640/8 | €387 | €1,557 | +€1,169 | +302% |
| Gross operating margin | 9900 | -€1,298 | €469 | +€1,767 | |
| Operating profit (loss) | 9901 | -€1,685 | -€1,087 | +€598 | +35.5% |
| Financial income | 75/76B | - | €20 | +€20 | |
| Recurring financial income | 75 | - | €20 | +€20 | |
| Financial charges | 65/66B | €88 | €138 | +€50 | +56.5% |
| Recurring financial charges | 65 | €88 | €138 | +€50 | +56.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,774 | -€1,206 | +€568 | +32.0% |
| Income taxes | 67/77 | €798 | €1,532 | +€735 | +92.1% |
| Profit (loss) for the period | 9904 | -€2,572 | -€2,739 | -€167 | -6.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,572 | -€2,739 | -€167 | -6.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.