DDas Bureau: 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.
DDas Bureau
Largest movements
- Current investments -€80,000
down €80,000 (-80.0%), from €100,000 to €20,000
- Cash +€72,077
up €72,077 (+194%), from €37,159 to €109,236
mainly Current investments (+€80,000) and Net result for the year (+€66,007)
- Tangible fixed assets +€41,925
up €41,925 (+925%), from €4,530 to €46,455
of which Other tangible fixed assets: +€43,783
- Receivables within one year +€6,928
up €6,928 (+172%), from €4,023 to €10,951
of which Trade receivables: +€3,978
- Deferred charges and accrued income +€4,571
new in 2025: €4,571
- Profit (loss) carried forward +€36,507
up €36,507 (+83.3%), from €43,803 to €80,310
- Other debts +€5,136
up €5,136 (+20.6%), from €24,926 to €30,062
- Trade debts +€2,846
up €2,846 (+996%), from €286 to €3,132
- Current portion of long-term debt +€2,757
new in 2025: €2,757
- Depreciation +€4,253
up €4,253 (+535%), from €796 to €5,048
- Taxes -€2,386
down €2,386 (-9.2%), from €26,068 to €23,682
- Gross operating margin +€2,224
up €2,224 (+2.4%), from €92,152 to €94,376
- Financial income -€1,447
down €1,447 (-62.2%), from €2,325 to €878
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 | €145,712 | €191,213 | +€45,501 | +31.2% |
| Fixed assets | 21/28 | €4,530 | €46,455 | +€41,925 | +925% |
| Tangible fixed assets | 22/27 | €4,530 | €46,455 | +€41,925 | +925% |
| Plant, machinery and equipment | 23 | €228 | €108 | -€120 | -52.7% |
| Furniture and vehicles | 24 | €4,303 | €2,565 | -€1,738 | -40.4% |
| Other tangible fixed assets | 26 | - | €43,783 | +€43,783 | |
| Current assets | 29/58 | €141,182 | €144,758 | +€3,576 | +2.5% |
| Amounts receivable within one year | 40/41 | €4,023 | €10,951 | +€6,928 | +172% |
| Trade receivables | 40 | €823 | €4,801 | +€3,978 | +483% |
| Other amounts receivable | 41 | €3,200 | €6,150 | +€2,950 | +92.2% |
| Current investments | 50/53 | €100,000 | €20,000 | -€80,000 | -80.0% |
| Cash at bank and in hand | 54/58 | €37,159 | €109,236 | +€72,077 | +194% |
| Deferred charges and accrued income | 490/1 | - | €4,571 | +€4,571 | |
| Total equity and liabilities | 10/49 | €145,712 | €191,213 | +€45,501 | +31.2% |
| Equity | 10/15 | €101,688 | €138,195 | +€36,507 | +35.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €39,285 | €39,285 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,285 | - | -€1,285 | |
| Reserves not available under the articles | 1311 | €1,285 | - | -€1,285 | |
| Distributable reserves | 133 | €38,000 | €39,285 | +€1,285 | +3.4% |
| Profit (loss) carried forward | 14 | €43,803 | €80,310 | +€36,507 | +83.3% |
| Amounts payable | 17/49 | €44,024 | €53,019 | +€8,995 | +20.4% |
| Amounts payable within one year | 42/48 | €44,024 | €53,019 | +€8,995 | +20.4% |
| Current portion of amounts payable after more than one year | 42 | - | €2,757 | +€2,757 | |
| Trade debts | 44 | €286 | €3,132 | +€2,846 | +996% |
| Suppliers | 440/4 | €286 | €3,132 | +€2,846 | +996% |
| Taxes, remuneration and social security | 45 | €18,812 | €17,068 | -€1,744 | -9.3% |
| Taxes | 450/3 | €18,812 | €17,068 | -€1,744 | -9.3% |
| Other amounts payable | 47/48 | €24,926 | €30,062 | +€5,136 | +20.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €796 | €5,048 | +€4,253 | +535% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €92,152 | €94,376 | +€2,224 | +2.4% |
| Operating profit (loss) | 9901 | €91,238 | €89,207 | -€2,031 | -2.2% |
| Financial income | 75/76B | €2,325 | €878 | -€1,447 | -62.2% |
| Recurring financial income | 75 | €2,325 | €878 | -€1,447 | -62.2% |
| Financial charges | 65/66B | €162 | €397 | +€234 | +145% |
| Recurring financial charges | 65 | €162 | €397 | +€234 | +145% |
| Profit (loss) for the period before taxes | 9903 | €93,401 | €89,688 | -€3,713 | -4.0% |
| Income taxes | 67/77 | €26,068 | €23,682 | -€2,386 | -9.2% |
| Profit (loss) for the period | 9904 | €67,333 | €66,007 | -€1,326 | -2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €67,333 | €66,007 | -€1,326 | -2.0% |
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 17 October 2026 via checked.be.