DOUBLE D: 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.
DOUBLE D
Largest movements
- Receivables within one year +€62,314
up €62,314 (+86.6%), from €71,954 to €134,268
of which Other amounts receivable: +€63,670
- Cash +€24,846
up €24,846 (+200%), from €12,418 to €37,264
mainly Other debts (+€76,453) and Net result for the year (+€39,333)
- Tangible fixed assets -€13,496
down €13,496 (-5.0%), from €269,840 to €256,344
of which Other tangible fixed assets: -€12,615
- Deferred charges and accrued income -€7,700
down €7,700 (-70.8%), from €10,872 to €3,172
- Other debts +€76,453
up €76,453 (+153%), from €50,125 to €126,578
- Gross operating margin +€48,632
up €48,632 (+103%), from €47,076 to €95,707
- Taxes +€14,337
up €14,337 (+121%), from €11,841 to €26,178
- Financial income +€4,302
up €4,302 (+486%), from €886 to €5,188
- Financial charges -€2,372
down €2,372 (-49.8%), from €4,767 to €2,395
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 | €377,589 | €443,553 | +€65,964 | +17.5% |
| Fixed assets | 21/28 | €282,345 | €268,849 | -€13,496 | -4.8% |
| Tangible fixed assets | 22/27 | €269,840 | €256,344 | -€13,496 | -5.0% |
| Plant, machinery and equipment | 23 | €852 | €848 | -€4 | -0.5% |
| Furniture and vehicles | 24 | €6,347 | €5,470 | -€877 | -13.8% |
| Other tangible fixed assets | 26 | €262,642 | €250,027 | -€12,615 | -4.8% |
| Financial fixed assets | 28 | €12,505 | €12,505 | = | 0.0% |
| Current assets | 29/58 | €95,243 | €174,704 | +€79,460 | +83.4% |
| Amounts receivable within one year | 40/41 | €71,954 | €134,268 | +€62,314 | +86.6% |
| Trade receivables | 40 | €24,464 | €23,108 | -€1,356 | -5.5% |
| Other amounts receivable | 41 | €47,490 | €111,160 | +€63,670 | +134% |
| Cash at bank and in hand | 54/58 | €12,418 | €37,264 | +€24,846 | +200% |
| Deferred charges and accrued income | 490/1 | €10,872 | €3,172 | -€7,700 | -70.8% |
| Total equity and liabilities | 10/49 | €377,589 | €443,553 | +€65,964 | +17.5% |
| Equity | 10/15 | €297,052 | €293,496 | -€3,556 | -1.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €278,452 | €274,896 | -€3,556 | -1.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €278,452 | €274,896 | -€3,556 | -1.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €80,537 | €150,056 | +€69,520 | +86.3% |
| Amounts payable within one year | 42/48 | €75,984 | €148,872 | +€72,888 | +95.9% |
| Financial debts | 43 | €4,056 | €0 | -€4,056 | -100% |
| Credit institutions | 430/8 | €4,056 | €0 | -€4,056 | -100% |
| Trade debts | 44 | €8,606 | €5,214 | -€3,392 | -39.4% |
| Suppliers | 440/4 | €8,606 | €5,214 | -€3,392 | -39.4% |
| Taxes, remuneration and social security | 45 | €13,197 | €17,080 | +€3,884 | +29.4% |
| Taxes | 450/3 | €9,167 | €12,975 | +€3,808 | +41.5% |
| Remuneration and social security | 454/9 | €4,029 | €4,105 | +€76 | +1.9% |
| Other amounts payable | 47/48 | €50,125 | €126,578 | +€76,453 | +153% |
| Accrued charges and deferred income | 492/3 | €4,553 | €1,184 | -€3,368 | -74.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,756 | €29,505 | -€251 | -0.8% |
| Other operating charges | 640/8 | €569 | €1,274 | +€705 | +124% |
| Non-recurring operating charges | 66A | - | €2,210 | +€2,210 | |
| Gross operating margin | 9900 | €47,076 | €95,707 | +€48,632 | +103% |
| Operating profit (loss) | 9901 | €16,750 | €62,718 | +€45,967 | +274% |
| Financial income | 75/76B | €886 | €5,188 | +€4,302 | +486% |
| Recurring financial income | 75 | €886 | €5,188 | +€4,302 | +486% |
| Financial charges | 65/66B | €4,767 | €2,395 | -€2,372 | -49.8% |
| Recurring financial charges | 65 | €4,767 | €2,395 | -€2,372 | -49.8% |
| Profit (loss) for the period before taxes | 9903 | €12,869 | €65,511 | +€52,642 | +409% |
| Income taxes | 67/77 | €11,841 | €26,178 | +€14,337 | +121% |
| Profit (loss) for the period | 9904 | €1,028 | €39,333 | +€38,305 | +3,725% |
| Profit (loss) for the period to be appropriated | 9905 | €1,028 | €39,333 | +€38,305 | +3,725% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.