DPlanAid: 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.
DPlanAid
Largest movements
- Intangible fixed assets -€64,479
down €64,479 (-16.1%), from €399,263 to €334,784
- Cash +€15,912
up €15,912 (+267%), from €5,953 to €21,865
mainly Depreciation (+€65,106) and Current portion of long-term debt (+€11,937)
- Debts after one year -€19,775
down €19,775 (-33.7%), from €58,617 to €38,842
- Trade debts -€17,775
down €17,775 (-52.2%), from €34,071 to €16,296
- Other debts -€13,195
down €13,195 (-30.9%), from €42,696 to €29,501
- Current portion of long-term debt +€11,937
up €11,937 (+26.4%), from €45,165 to €57,102
- Profit (loss) carried forward -€7,431
down €7,431 (-0.9%), from -€840,498 to -€847,929
- Gross operating margin +€56,405
up €56,405 (+1,626%), from €3,470 to €59,875
- Staff costs -€15,920
down €15,920 (-99.8%), from €15,946 to €26
- Financial charges -€11,033
down €11,033 (-85.5%), from €12,910 to €1,878
- Depreciation +€5,005
up €5,005 (+8.3%), from €60,101 to €65,106
- Other operating charges -€789
down €789 (-71.2%), from €1,109 to €320
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 | €423,918 | €373,728 | -€50,190 | -11.8% |
| Fixed assets | 21/28 | €404,502 | €339,396 | -€65,106 | -16.1% |
| Intangible fixed assets | 21 | €399,263 | €334,784 | -€64,479 | -16.1% |
| Tangible fixed assets | 22/27 | €3,339 | €2,713 | -€627 | -18.8% |
| Plant, machinery and equipment | 23 | €166 | - | -€166 | |
| Furniture and vehicles | 24 | €59 | - | -€59 | |
| Other tangible fixed assets | 26 | €3,114 | €2,713 | -€402 | -12.9% |
| Financial fixed assets | 28 | €1,900 | €1,900 | = | 0.0% |
| Current assets | 29/58 | €19,416 | €34,332 | +€14,916 | +76.8% |
| Amounts receivable within one year | 40/41 | €11,463 | €10,466 | -€996 | -8.7% |
| Trade receivables | 40 | €11,463 | €10,466 | -€996 | -8.7% |
| Current investments | 50/53 | €2,000 | €2,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,953 | €21,865 | +€15,912 | +267% |
| Total equity and liabilities | 10/49 | €423,918 | €373,728 | -€50,190 | -11.8% |
| Equity | 10/15 | €235,502 | €228,071 | -€7,431 | -3.2% |
| Contributions | 10/11 | €1,076,000 | €1,076,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€840,498 | -€847,929 | -€7,431 | -0.9% |
| Amounts payable | 17/49 | €188,416 | €145,657 | -€42,759 | -22.7% |
| Amounts payable after more than one year | 17 | €58,617 | €38,842 | -€19,775 | -33.7% |
| Financial debts | 170/4 | €58,617 | €38,842 | -€19,775 | -33.7% |
| Amounts payable within one year | 42/48 | €129,800 | €106,815 | -€22,985 | -17.7% |
| Current portion of amounts payable after more than one year | 42 | €45,165 | €57,102 | +€11,937 | +26.4% |
| Trade debts | 44 | €34,071 | €16,296 | -€17,775 | -52.2% |
| Suppliers | 440/4 | €34,071 | €16,296 | -€17,775 | -52.2% |
| Taxes, remuneration and social security | 45 | €7,867 | €3,916 | -€3,951 | -50.2% |
| Taxes | 450/3 | €2,518 | €3,916 | +€1,398 | +55.5% |
| Remuneration and social security | 454/9 | €5,350 | - | -€5,350 | |
| Other amounts payable | 47/48 | €42,696 | €29,501 | -€13,195 | -30.9% |
| Remuneration, social security and pensions | 62 | €15,946 | €26 | -€15,920 | -99.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,101 | €65,106 | +€5,005 | +8.3% |
| Other operating charges | 640/8 | €1,109 | €320 | -€789 | -71.2% |
| Non-recurring operating charges | 66A | €853 | - | -€853 | |
| Gross operating margin | 9900 | €3,470 | €59,875 | +€56,405 | +1,626% |
| Operating profit (loss) | 9901 | -€74,539 | -€5,576 | +€68,962 | +92.5% |
| Financial income | 75/76B | €36 | €23 | -€13 | -36.5% |
| Recurring financial income | 75 | €36 | €23 | -€13 | -36.5% |
| Financial charges | 65/66B | €12,910 | €1,878 | -€11,033 | -85.5% |
| Recurring financial charges | 65 | €12,910 | €1,878 | -€11,033 | -85.5% |
| Profit (loss) for the period before taxes | 9903 | -€87,413 | -€7,431 | +€79,982 | +91.5% |
| Profit (loss) for the period | 9904 | -€87,413 | -€7,431 | +€79,982 | +91.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€87,413 | -€7,431 | +€79,982 | +91.5% |
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 18 October 2026 via checked.be.