Dr DoubleD: 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.
Dr DoubleD
Largest movements
- Cash +€52,563
up €52,563 (+94.1%), from €55,861 to €108,424
mainly Net result for the year (+€32,813) and Tax, wage and social debts (+€12,816)
- Receivables within one year -€4,451
down €4,451 (-88.7%), from €5,017 to €566
of which Other amounts receivable: -€3,373
- Reserves +€32,000
up €32,000 (+85.3%), from €37,500 to €69,500
- Tax, wage and social debts +€12,816
up €12,816 (+70.6%), from €18,149 to €30,965
- Trade debts +€1,880
up €1,880 (+522.2%), from €360 to €2,240
- Gross operating margin -€7,000
down €7,000 (-12.9%), from €54,213 to €47,213
- Taxes -€1,585
down €1,585 (-10.5%), from €15,150 to €13,565
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 | €63,800 | €112,005 | +€48,205 | +75.6% |
| Fixed assets | 21/28 | €504 | €387 | -€117 | -23.2% |
| Tangible fixed assets | 22/27 | €504 | €387 | -€117 | -23.2% |
| Plant, machinery and equipment | 23 | €504 | €387 | -€117 | -23.2% |
| Current assets | 29/58 | €63,296 | €111,618 | +€48,322 | +76.3% |
| Amounts receivable within one year | 40/41 | €5,017 | €566 | -€4,451 | -88.7% |
| Trade receivables | 40 | €1,644 | €566 | -€1,078 | -65.6% |
| Other amounts receivable | 41 | €3,373 | - | -€3,373 | |
| Cash at bank and in hand | 54/58 | €55,861 | €108,424 | +€52,563 | +94.1% |
| Deferred charges and accrued income | 490/1 | €2,418 | €2,628 | +€210 | +8.7% |
| Total equity and liabilities | 10/49 | €63,800 | €112,005 | +€48,205 | +75.6% |
| Equity | 10/15 | €42,629 | €74,609 | +€31,980 | +75.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €37,500 | €69,500 | +€32,000 | +85.3% |
| Distributable reserves | 133 | €37,500 | €69,500 | +€32,000 | +85.3% |
| Profit (loss) carried forward | 14 | €129 | €109 | -€20 | -15.5% |
| Amounts payable | 17/49 | €21,171 | €37,396 | +€16,225 | +76.6% |
| Amounts payable within one year | 42/48 | €19,356 | €34,976 | +€15,620 | +80.7% |
| Trade debts | 44 | €360 | €2,240 | +€1,880 | +522.2% |
| Suppliers | 440/4 | €360 | €2,240 | +€1,880 | +522.2% |
| Taxes, remuneration and social security | 45 | €18,149 | €30,965 | +€12,816 | +70.6% |
| Taxes | 450/3 | €18,149 | €30,965 | +€12,816 | +70.6% |
| Other amounts payable | 47/48 | €847 | €1,771 | +€924 | +109.1% |
| Accrued charges and deferred income | 492/3 | €1,815 | €2,420 | +€605 | +33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80 | €117 | +€37 | +46.3% |
| Other operating charges | 640/8 | €505 | €640 | +€135 | +26.7% |
| Gross operating margin | 9900 | €54,213 | €47,213 | -€7,000 | -12.9% |
| Operating profit (loss) | 9901 | €53,628 | €46,456 | -€7,172 | -13.4% |
| Financial charges | 65/66B | €49 | €78 | +€29 | +59.2% |
| Recurring financial charges | 65 | €49 | €78 | +€29 | +59.2% |
| Profit (loss) for the period before taxes | 9903 | €53,579 | €46,378 | -€7,201 | -13.4% |
| Income taxes | 67/77 | €15,150 | €13,565 | -€1,585 | -10.5% |
| Profit (loss) for the period | 9904 | €38,429 | €32,813 | -€5,616 | -14.6% |
| Profit (loss) for the period to be appropriated | 9905 | €38,429 | €32,813 | -€5,616 | -14.6% |
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 7 October 2026 via checked.be.