DD7: 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.
DD7
Largest movements
- Stocks and contracts -€86,720
down €86,720 (-18.0%), from €482,898 to €396,178
- Cash +€81,337
up €81,337 (+3199.6%), from €2,542 to €83,879
mainly Stocks and contracts (+€86,720) and Depreciation (+€38,987)
- Tangible fixed assets -€38,987
down €38,987 (-5.2%), from €749,453 to €710,466
of which Plant, machinery and equipment: -€21,067
- Debts after one year -€78,361
down €78,361 (-5.7%), from €1.4m to €1.3m
of which Other amounts payable: -€869,382
- Profit (loss) carried forward +€31,229
up €31,229 (+18.4%), from -€169,537 to -€138,308
- Gross operating margin +€34,362
up €34,362 (+59.8%), from €57,435 to €91,798
- Other operating charges -€5,029
down €5,029 (-31.0%), from €16,227 to €11,198
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 | €1,236,280 | €1,192,264 | -€44,016 | -3.6% |
| Fixed assets | 21/28 | €749,453 | €710,466 | -€38,987 | -5.2% |
| Tangible fixed assets | 22/27 | €749,453 | €710,466 | -€38,987 | -5.2% |
| Land and buildings | 22 | €552,144 | €535,425 | -€16,719 | -3.0% |
| Plant, machinery and equipment | 23 | €194,786 | €173,719 | -€21,067 | -10.8% |
| Furniture and vehicles | 24 | €2,522 | €1,322 | -€1,200 | -47.6% |
| Current assets | 29/58 | €486,828 | €481,798 | -€5,029 | -1.0% |
| Stocks and contracts in progress | 3 | €482,898 | €396,178 | -€86,720 | -18.0% |
| Stocks | 30/36 | €482,898 | €396,178 | -€86,720 | -18.0% |
| Cash at bank and in hand | 54/58 | €2,542 | €83,879 | +€81,337 | +3199.6% |
| Deferred charges and accrued income | 490/1 | €1,387 | €1,741 | +€353 | +25.5% |
| Total equity and liabilities | 10/49 | €1,236,280 | €1,192,264 | -€44,016 | -3.6% |
| Equity | 10/15 | -€167,037 | -€135,808 | +€31,229 | +18.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€169,537 | -€138,308 | +€31,229 | +18.4% |
| Amounts payable | 17/49 | €1,403,317 | €1,328,072 | -€75,245 | -5.4% |
| Amounts payable after more than one year | 17 | €1,376,106 | €1,297,745 | -€78,361 | -5.7% |
| Financial debts | 170/4 | €506,724 | €1,297,745 | +€791,021 | +156.1% |
| Other amounts payable | 178/9 | €869,382 | - | -€869,382 | |
| Amounts payable within one year | 42/48 | €27,211 | €30,327 | +€3,116 | +11.5% |
| Current portion of amounts payable after more than one year | 42 | €25,461 | €25,967 | +€506 | +2.0% |
| Other amounts payable | 47/48 | €1,750 | €4,360 | +€2,610 | +149.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,401 | €38,987 | +€586 | +1.5% |
| Other operating charges | 640/8 | €16,227 | €11,198 | -€5,029 | -31.0% |
| Gross operating margin | 9900 | €57,435 | €91,798 | +€34,362 | +59.8% |
| Operating profit (loss) | 9901 | €2,808 | €41,613 | +€38,806 | +1382.2% |
| Financial income | 75/76B | €0 | €0 | -€0 | -80.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -80.0% |
| Financial charges | 65/66B | €10,856 | €10,384 | -€472 | -4.3% |
| Recurring financial charges | 65 | €10,856 | €10,375 | -€481 | -4.4% |
| Non-recurring financial charges | 66B | - | €10 | +€10 | |
| Profit (loss) for the period before taxes | 9903 | -€8,048 | €31,229 | +€39,277 | |
| Profit (loss) for the period | 9904 | -€8,048 | €31,229 | +€39,277 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,048 | €31,229 | +€39,277 |
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.