DOUBLE DROPPED D: 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.
DOUBLE DROPPED D
Largest movements
- Tangible fixed assets -€7,733
down €7,733 (-36.0%), from €21,510 to €13,776
of which Furniture and vehicles: -€6,344
- Cash -€5,466
down €5,466 (-15.4%), from €35,391 to €29,924
mainly Debts after one year (-€9,592) and Net result for the year (-€5,149)
- Debts after one year -€9,592
down €9,592 (-89.6%), from €10,703 to €1,111
- Profit (loss) carried forward -€5,149
down €5,149 (-954.7%), from -€539 to -€5,689
- Tax, wage and social debts +€4,667
up €4,667 (+207.4%), from €2,250 to €6,917
- Current portion of long-term debt -€1,620
down €1,620 (-14.4%), from €11,213 to €9,592
- Gross operating margin -€25,685
down €25,685 (-85.5%), from €30,040 to €4,355
- Depreciation -€5,388
down €5,388 (-38.4%), from €14,025 to €8,636
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 | €79,133 | €66,994 | -€12,139 | -15.3% |
| Fixed assets | 21/28 | €21,510 | €13,776 | -€7,733 | -36.0% |
| Tangible fixed assets | 22/27 | €21,510 | €13,776 | -€7,733 | -36.0% |
| Plant, machinery and equipment | 23 | €4,332 | €2,943 | -€1,389 | -32.1% |
| Furniture and vehicles | 24 | €17,177 | €10,833 | -€6,344 | -36.9% |
| Current assets | 29/58 | €57,623 | €53,218 | -€4,405 | -7.6% |
| Amounts receivable within one year | 40/41 | €19,200 | €19,866 | +€666 | +3.5% |
| Trade receivables | 40 | €13,678 | €17,783 | +€4,105 | +30.0% |
| Other amounts receivable | 41 | €5,522 | €2,083 | -€3,439 | -62.3% |
| Cash at bank and in hand | 54/58 | €35,391 | €29,924 | -€5,466 | -15.4% |
| Deferred charges and accrued income | 490/1 | €3,033 | €3,428 | +€394 | +13.0% |
| Total equity and liabilities | 10/49 | €79,133 | €66,994 | -€12,139 | -15.3% |
| Equity | 10/15 | €32,171 | €27,021 | -€5,149 | -16.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €14,110 | €14,110 | = | 0.0% |
| Distributable reserves | 133 | €14,110 | €14,110 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€539 | -€5,689 | -€5,149 | -954.7% |
| Amounts payable | 17/49 | €46,962 | €39,973 | -€6,989 | -14.9% |
| Amounts payable after more than one year | 17 | €10,703 | €1,111 | -€9,592 | -89.6% |
| Financial debts | 170/4 | €10,703 | €1,111 | -€9,592 | -89.6% |
| Amounts payable within one year | 42/48 | €36,259 | €38,862 | +€2,603 | +7.2% |
| Current portion of amounts payable after more than one year | 42 | €11,213 | €9,592 | -€1,620 | -14.4% |
| Trade debts | 44 | €221 | €299 | +€78 | +35.1% |
| Suppliers | 440/4 | €221 | €299 | +€78 | +35.1% |
| Taxes, remuneration and social security | 45 | €2,250 | €6,917 | +€4,667 | +207.4% |
| Taxes | 450/3 | €2,250 | €6,917 | +€4,667 | +207.4% |
| Other amounts payable | 47/48 | €22,575 | €22,054 | -€521 | -2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,025 | €8,636 | -€5,388 | -38.4% |
| Other operating charges | 640/8 | €750 | €661 | -€89 | -11.8% |
| Gross operating margin | 9900 | €30,040 | €4,355 | -€25,685 | -85.5% |
| Operating profit (loss) | 9901 | €15,266 | -€4,943 | -€20,208 | |
| Financial income | 75/76B | €87 | €242 | +€155 | +178.4% |
| Recurring financial income | 75 | €87 | €242 | +€155 | +178.4% |
| Financial charges | 65/66B | €553 | €448 | -€104 | -18.9% |
| Recurring financial charges | 65 | €553 | €448 | -€104 | -18.9% |
| Profit (loss) for the period before taxes | 9903 | €14,800 | -€5,149 | -€19,949 | |
| Profit (loss) for the period | 9904 | €14,800 | -€5,149 | -€19,949 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,800 | -€5,149 | -€19,949 |
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 6 October 2026 via checked.be.