DOUBLE Y: 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 Y
Largest movements
- Stocks and contracts -€17,027
down €17,027 (-81.1%), from €21,007 to €3,980
- Deferred charges and accrued income +€1,602
up €1,602 (+82.5%), from €1,943 to €3,545
- Tangible fixed assets +€1,595
up €1,595 (+44.5%), from €3,586 to €5,181
of which Plant, machinery and equipment: +€833
- Receivables within one year +€1,185
up €1,185 (+4.4%), from €27,104 to €28,290
of which Other amounts receivable: +€631
- Trade debts -€27,684
down €27,684 (-88.2%), from €31,406 to €3,722
- Profit (loss) carried forward +€23,644
up €23,644 (+60.3%), from -€39,234 to -€15,590
- Other debts -€4,429
down €4,429 (-8.9%), from €49,816 to €45,387
- Tax, wage and social debts -€4,143
down €4,143 (-80.7%), from €5,132 to €989
of which Remuneration and social security: -€2,109
- Gross operating margin +€24,223
up €24,223 (+193.1%), from €12,546 to €36,768
- Depreciation +€1,592
up €1,592 (+92.7%), from €1,717 to €3,309
- Financial charges +€660
up €660 (+29.0%), from €2,277 to €2,938
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 | €65,719 | €53,107 | -€12,612 | -19.2% |
| Fixed assets | 21/28 | €3,586 | €5,181 | +€1,595 | +44.5% |
| Tangible fixed assets | 22/27 | €3,586 | €5,181 | +€1,595 | +44.5% |
| Plant, machinery and equipment | 23 | €945 | €1,778 | +€833 | +88.1% |
| Furniture and vehicles | 24 | €2,641 | €3,403 | +€762 | +28.8% |
| Current assets | 29/58 | €62,133 | €47,926 | -€14,207 | -22.9% |
| Stocks and contracts in progress | 3 | €21,007 | €3,980 | -€17,027 | -81.1% |
| Stocks | 30/36 | €21,007 | €3,980 | -€17,027 | -81.1% |
| Amounts receivable within one year | 40/41 | €27,104 | €28,290 | +€1,185 | +4.4% |
| Trade receivables | 40 | €27,098 | €27,653 | +€555 | +2.0% |
| Other amounts receivable | 41 | €6 | €636 | +€631 | +11220.8% |
| Cash at bank and in hand | 54/58 | €12,079 | €12,111 | +€32 | +0.3% |
| Deferred charges and accrued income | 490/1 | €1,943 | €3,545 | +€1,602 | +82.5% |
| Total equity and liabilities | 10/49 | €65,719 | €53,107 | -€12,612 | -19.2% |
| Equity | 10/15 | -€20,634 | €3,010 | +€23,644 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,234 | -€15,590 | +€23,644 | +60.3% |
| Amounts payable | 17/49 | €86,353 | €50,097 | -€36,256 | -42.0% |
| Amounts payable within one year | 42/48 | €86,353 | €50,097 | -€36,256 | -42.0% |
| Current portion of amounts payable after more than one year | 42 | - | €0 | = | |
| Trade debts | 44 | €31,406 | €3,722 | -€27,684 | -88.2% |
| Suppliers | 440/4 | €31,406 | €3,722 | -€27,684 | -88.2% |
| Taxes, remuneration and social security | 45 | €5,132 | €989 | -€4,143 | -80.7% |
| Taxes | 450/3 | €2,731 | €697 | -€2,034 | -74.5% |
| Remuneration and social security | 454/9 | €2,401 | €292 | -€2,109 | -87.8% |
| Other amounts payable | 47/48 | €49,816 | €45,387 | -€4,429 | -8.9% |
| Remuneration, social security and pensions | 62 | €4,478 | €4,504 | +€27 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,717 | €3,309 | +€1,592 | +92.7% |
| Other operating charges | 640/8 | €1,535 | €1,678 | +€142 | +9.3% |
| Gross operating margin | 9900 | €12,546 | €36,768 | +€24,223 | +193.1% |
| Operating profit (loss) | 9901 | €4,816 | €27,278 | +€22,462 | +466.4% |
| Financial income | 75/76B | €28 | €1 | -€27 | -97.3% |
| Recurring financial income | 75 | €28 | €1 | -€27 | -97.3% |
| Financial charges | 65/66B | €2,277 | €2,938 | +€660 | +29.0% |
| Recurring financial charges | 65 | €2,277 | €2,938 | +€660 | +29.0% |
| Profit (loss) for the period before taxes | 9903 | €2,567 | €24,341 | +€21,774 | +848.2% |
| Income taxes | 67/77 | €389 | €697 | +€308 | +79.1% |
| Profit (loss) for the period | 9904 | €2,178 | €23,644 | +€21,466 | +985.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,178 | €23,644 | +€21,466 | +985.6% |
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 6 October 2026 via checked.be.