DR TOON: 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.
DR TOON
Largest movements
- Cash -€9,874
down €9,874 (-96.8%), from €10,204 to €331
mainly Net result for the year (-€14,725) and Receivables within one year (-€953)
- Tangible fixed assets -€5,430
down €5,430 (-31.2%), from €17,385 to €11,955
of which Furniture and vehicles: -€5,132
- Deferred charges and accrued income -€991
no longer reported in 2025 (was €991)
- Receivables within one year +€953
up €953 (+1.4%), from €65,768 to €66,721
- Profit (loss) carried forward -€14,725
down €14,725 (-16.7%), from €88,180 to €73,455
- Gross operating margin -€14,473
down €14,473, from €5,609 to -€8,864
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 | €95,242 | €79,900 | -€15,342 | -16.1% |
| Fixed assets | 21/28 | €18,279 | €12,849 | -€5,430 | -29.7% |
| Tangible fixed assets | 22/27 | €17,385 | €11,955 | -€5,430 | -31.2% |
| Plant, machinery and equipment | 23 | €2,434 | €2,136 | -€298 | -12.2% |
| Furniture and vehicles | 24 | €14,951 | €9,819 | -€5,132 | -34.3% |
| Financial fixed assets | 28 | €894 | €894 | = | 0.0% |
| Current assets | 29/58 | €76,963 | €67,052 | -€9,912 | -12.9% |
| Amounts receivable within one year | 40/41 | €65,768 | €66,721 | +€953 | +1.4% |
| Other amounts receivable | 41 | €65,768 | €66,721 | +€953 | +1.4% |
| Cash at bank and in hand | 54/58 | €10,204 | €331 | -€9,874 | -96.8% |
| Deferred charges and accrued income | 490/1 | €991 | - | -€991 | |
| Total equity and liabilities | 10/49 | €95,242 | €79,900 | -€15,342 | -16.1% |
| Equity | 10/15 | €94,625 | €79,900 | -€14,725 | -15.6% |
| Contributions | 10/11 | €6,445 | €6,445 | = | 0.0% |
| Capital | 10 | €6,445 | €6,445 | = | 0.0% |
| Issued capital | 100 | €6,445 | €6,445 | = | 0.0% |
| Profit (loss) carried forward | 14 | €88,180 | €73,455 | -€14,725 | -16.7% |
| Amounts payable | 17/49 | €617 | - | -€617 | |
| Amounts payable within one year | 42/48 | €617 | - | -€617 | |
| Trade debts | 44 | €617 | - | -€617 | |
| Suppliers | 440/4 | €617 | - | -€617 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,430 | €5,430 | = | 0.0% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €5,609 | -€8,864 | -€14,473 | |
| Operating profit (loss) | 9901 | -€206 | -€14,681 | -€14,476 | -7,038% |
| Financial charges | 65/66B | €78 | €43 | -€35 | -44.5% |
| Recurring financial charges | 65 | €78 | €43 | -€35 | -44.5% |
| Profit (loss) for the period before taxes | 9903 | -€284 | -€14,725 | -€14,441 | -5,091% |
| Income taxes | 67/77 | €0 | - | -€0 | |
| Profit (loss) for the period | 9904 | -€284 | -€14,725 | -€14,441 | -5,088% |
| Profit (loss) for the period to be appropriated | 9905 | -€284 | -€14,725 | -€14,441 | -5,088% |
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.