Dee & Dat: 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.
Dee & Dat
Largest movements
- Receivables within one year +€19,342
up €19,342 (+73.2%), from €26,431 to €45,773
of which Other amounts receivable: +€17,423
- Cash -€17,930
down €17,930 (-55.5%), from €32,291 to €14,362
mainly Receivables within one year (-€19,342) and Trade debts (-€4,544)
- Tangible fixed assets -€1,882
down €1,882 (-10.8%), from €17,467 to €15,585
of which Other tangible fixed assets: -€1,447
- Profit (loss) carried forward +€4,740
up €4,740 (+26.0%), from €18,219 to €22,960
- Trade debts -€4,544
down €4,544 (-24.6%), from €18,508 to €13,964
- Gross operating margin -€10,764
down €10,764 (-43.8%), from €24,596 to €13,832
- Depreciation -€2,870
down €2,870 (-48.9%), from €5,867 to €2,997
- Taxes -€1,039
down €1,039 (-22.1%), from €4,701 to €3,662
- Financial income +€643
up €643 (+61.5%), from €1,045 to €1,688
- Other operating charges +€556
up €556 (+21.1%), from €2,638 to €3,193
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 | €77,287 | €77,518 | +€231 | +0.3% |
| Fixed assets | 21/28 | €17,467 | €15,585 | -€1,882 | -10.8% |
| Tangible fixed assets | 22/27 | €17,467 | €15,585 | -€1,882 | -10.8% |
| Plant, machinery and equipment | 23 | €3,856 | €3,222 | -€635 | -16.5% |
| Furniture and vehicles | 24 | €1,873 | €2,073 | +€200 | +10.7% |
| Other tangible fixed assets | 26 | €11,738 | €10,291 | -€1,447 | -12.3% |
| Current assets | 29/58 | €59,819 | €61,932 | +€2,113 | +3.5% |
| Amounts receivable within one year | 40/41 | €26,431 | €45,773 | +€19,342 | +73.2% |
| Trade receivables | 40 | €4,033 | €5,953 | +€1,920 | +47.6% |
| Other amounts receivable | 41 | €22,397 | €39,820 | +€17,423 | +77.8% |
| Cash at bank and in hand | 54/58 | €32,291 | €14,362 | -€17,930 | -55.5% |
| Deferred charges and accrued income | 490/1 | €1,097 | €1,797 | +€700 | +63.9% |
| Total equity and liabilities | 10/49 | €77,287 | €77,518 | +€231 | +0.3% |
| Equity | 10/15 | €41,854 | €46,595 | +€4,740 | +11.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €22,635 | €22,635 | = | 0.0% |
| Distributable reserves | 133 | €22,635 | €22,635 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,219 | €22,960 | +€4,740 | +26.0% |
| Amounts payable | 17/49 | €35,432 | €30,923 | -€4,509 | -12.7% |
| Amounts payable within one year | 42/48 | €35,432 | €30,923 | -€4,509 | -12.7% |
| Trade debts | 44 | €18,508 | €13,964 | -€4,544 | -24.6% |
| Suppliers | 440/4 | €18,508 | €13,964 | -€4,544 | -24.6% |
| Taxes, remuneration and social security | 45 | €16,924 | €16,958 | +€35 | +0.2% |
| Taxes | 450/3 | €16,924 | €16,958 | +€35 | +0.2% |
| Remuneration, social security and pensions | 62 | €174 | - | -€174 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,867 | €2,997 | -€2,870 | -48.9% |
| Other operating charges | 640/8 | €2,638 | €3,193 | +€556 | +21.1% |
| Gross operating margin | 9900 | €24,596 | €13,832 | -€10,764 | -43.8% |
| Operating profit (loss) | 9901 | €15,917 | €7,641 | -€8,275 | -52.0% |
| Financial income | 75/76B | €1,045 | €1,688 | +€643 | +61.5% |
| Recurring financial income | 75 | €1,045 | €1,688 | +€643 | +61.5% |
| Financial charges | 65/66B | €1,002 | €927 | -€74 | -7.4% |
| Recurring financial charges | 65 | €1,002 | €927 | -€74 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €15,960 | €8,402 | -€7,558 | -47.4% |
| Income taxes | 67/77 | €4,701 | €3,662 | -€1,039 | -22.1% |
| Profit (loss) for the period | 9904 | €11,260 | €4,740 | -€6,519 | -57.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,260 | €4,740 | -€6,519 | -57.9% |
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 16 October 2026 via checked.be.