Ding: 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.
Ding
Largest movements
- Cash +€66,686
up €66,686 (+88.4%), from €75,440 to €142,126
mainly Net result for the year (+€39,070) and Tax, wage and social debts (+€12,216)
- Deferred charges and accrued income -€9,922
down €9,922 (-99.1%), from €10,011 to €90
- Receivables within one year -€8,561
down €8,561 (-21.8%), from €39,345 to €30,784
of which Trade receivables: -€10,285
- Tangible fixed assets +€3,160
up €3,160 (+44.4%), from €7,112 to €10,272
of which Furniture and vehicles: +€3,364
- Reserves +€35,027
up €35,027 (+43.2%), from €81,153 to €116,180
of which Distributable reserves: +€35,027
- Tax, wage and social debts +€12,216
up €12,216 (+163.8%), from €7,456 to €19,672
of which Taxes: +€14,431
- Other debts +€9,795
up €9,795 (+48.0%), from €20,396 to €30,191
- Trade debts -€6,119
down €6,119 (-42.1%), from €14,551 to €8,432
- Gross operating margin +€14,451
up €14,451 (+31.0%), from €46,574 to €61,025
- Taxes +€3,754
up €3,754 (+27.9%), from €13,430 to €17,184
- Other operating charges -€679
down €679 (-59.4%), from €1,142 to €464
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 | €131,908 | €183,271 | +€51,363 | +38.9% |
| Fixed assets | 21/28 | €7,112 | €10,272 | +€3,160 | +44.4% |
| Tangible fixed assets | 22/27 | €7,112 | €10,272 | +€3,160 | +44.4% |
| Land and buildings | 22 | €4,724 | €4,521 | -€203 | -4.3% |
| Furniture and vehicles | 24 | €2,387 | €5,751 | +€3,364 | +140.9% |
| Current assets | 29/58 | €124,796 | €172,999 | +€48,203 | +38.6% |
| Amounts receivable within one year | 40/41 | €39,345 | €30,784 | -€8,561 | -21.8% |
| Trade receivables | 40 | €39,345 | €29,060 | -€10,285 | -26.1% |
| Other amounts receivable | 41 | €0 | €1,723 | +€1,723 | |
| Cash at bank and in hand | 54/58 | €75,440 | €142,126 | +€66,686 | +88.4% |
| Deferred charges and accrued income | 490/1 | €10,011 | €90 | -€9,922 | -99.1% |
| Total equity and liabilities | 10/49 | €131,908 | €183,271 | +€51,363 | +38.9% |
| Equity | 10/15 | €87,353 | €122,380 | +€35,027 | +40.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €81,153 | €116,180 | +€35,027 | +43.2% |
| Tax-exempt reserves | 132 | €165 | €165 | = | 0.0% |
| Distributable reserves | 133 | €80,988 | €116,015 | +€35,027 | +43.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €44,555 | €60,891 | +€16,336 | +36.7% |
| Amounts payable within one year | 42/48 | €42,403 | €58,295 | +€15,892 | +37.5% |
| Trade debts | 44 | €14,551 | €8,432 | -€6,119 | -42.1% |
| Suppliers | 440/4 | €14,551 | €8,432 | -€6,119 | -42.1% |
| Taxes, remuneration and social security | 45 | €7,456 | €19,672 | +€12,216 | +163.8% |
| Taxes | 450/3 | €5,241 | €19,672 | +€14,431 | +275.3% |
| Remuneration and social security | 454/9 | €2,215 | €0 | -€2,215 | -100.0% |
| Other amounts payable | 47/48 | €20,396 | €30,191 | +€9,795 | +48.0% |
| Accrued charges and deferred income | 492/3 | €2,152 | €2,597 | +€445 | +20.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,437 | €2,998 | +€562 | +23.0% |
| Other operating charges | 640/8 | €1,142 | €464 | -€679 | -59.4% |
| Gross operating margin | 9900 | €46,574 | €61,025 | +€14,451 | +31.0% |
| Operating profit (loss) | 9901 | €42,995 | €57,563 | +€14,568 | +33.9% |
| Financial income | 75/76B | €8 | €0 | -€8 | -100.0% |
| Recurring financial income | 75 | €8 | €0 | -€8 | -100.0% |
| Financial charges | 65/66B | €1,380 | €1,309 | -€71 | -5.2% |
| Recurring financial charges | 65 | €1,380 | €1,309 | -€71 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | €41,623 | €56,254 | +€14,631 | +35.2% |
| Income taxes | 67/77 | €13,430 | €17,184 | +€3,754 | +27.9% |
| Profit (loss) for the period | 9904 | €28,193 | €39,070 | +€10,877 | +38.6% |
| Profit (loss) for the period to be appropriated | 9905 | €28,193 | €39,070 | +€10,877 | +38.6% |
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 5 October 2026 via checked.be.