DW IDEAS: 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.
DW IDEAS
Largest movements
- Cash +€42,775
up €42,775 (+116%), from €36,718 to €79,493
mainly Trade debts (+€44,055) and Net result for the year (+€28,145)
- Tangible fixed assets +€22,912
up €22,912 (+868%), from €2,641 to €25,553
of which Furniture and vehicles: +€20,089
- Receivables within one year +€4,496
up €4,496 (+2.0%), from €220,000 to €224,496
of which Other amounts receivable: +€9,098
- Trade debts +€44,055
up €44,055 (+40.5%), from €108,829 to €152,884
- Profit (loss) carried forward +€28,145
up €28,145 (+56.2%), from €50,044 to €78,189
- Other debts -€4,590
down €4,590 (-6.0%), from €76,456 to €71,866
- Gross operating margin +€36,252
up €36,252 (+326%), from €11,120 to €47,372
- Taxes +€8,228
up €8,228 (+265%), from €3,101 to €11,329
- Depreciation +€5,144
up €5,144 (+472%), from €1,090 to €6,234
- Staff costs -€2,289
down €2,289 (-88.4%), from €2,588 to €299
- Other operating charges +€543
up €543 (+73.0%), from €744 to €1,287
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 | €259,707 | €330,300 | +€70,593 | +27.2% |
| Fixed assets | 21/28 | €2,989 | €25,901 | +€22,912 | +767% |
| Tangible fixed assets | 22/27 | €2,641 | €25,553 | +€22,912 | +868% |
| Plant, machinery and equipment | 23 | €837 | €3,660 | +€2,823 | +337% |
| Furniture and vehicles | 24 | €1,804 | €21,893 | +€20,089 | +1,114% |
| Financial fixed assets | 28 | €348 | €348 | = | 0.0% |
| Current assets | 29/58 | €256,718 | €304,399 | +€47,681 | +18.6% |
| Amounts receivable within one year | 40/41 | €220,000 | €224,496 | +€4,496 | +2.0% |
| Trade receivables | 40 | €74,090 | €69,488 | -€4,602 | -6.2% |
| Other amounts receivable | 41 | €145,910 | €155,008 | +€9,098 | +6.2% |
| Cash at bank and in hand | 54/58 | €36,718 | €79,493 | +€42,775 | +116% |
| Deferred charges and accrued income | 490/1 | - | €410 | +€410 | |
| Total equity and liabilities | 10/49 | €259,707 | €330,300 | +€70,593 | +27.2% |
| Equity | 10/15 | €60,044 | €88,189 | +€28,145 | +46.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,044 | €78,189 | +€28,145 | +56.2% |
| Amounts payable | 17/49 | €199,663 | €242,111 | +€42,448 | +21.3% |
| Amounts payable within one year | 42/48 | €199,663 | €242,111 | +€42,448 | +21.3% |
| Trade debts | 44 | €108,829 | €152,884 | +€44,055 | +40.5% |
| Suppliers | 440/4 | €108,829 | €152,884 | +€44,055 | +40.5% |
| Taxes, remuneration and social security | 45 | €14,378 | €17,361 | +€2,983 | +20.7% |
| Taxes | 450/3 | €12,859 | €15,161 | +€2,302 | +17.9% |
| Remuneration and social security | 454/9 | €1,519 | €2,200 | +€681 | +44.8% |
| Other amounts payable | 47/48 | €76,456 | €71,866 | -€4,590 | -6.0% |
| Remuneration, social security and pensions | 62 | €2,588 | €299 | -€2,289 | -88.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,090 | €6,234 | +€5,144 | +472% |
| Other operating charges | 640/8 | €744 | €1,287 | +€543 | +73.0% |
| Non-recurring operating charges | 66A | €199 | - | -€199 | |
| Gross operating margin | 9900 | €11,120 | €47,372 | +€36,252 | +326% |
| Operating profit (loss) | 9901 | €6,499 | €39,552 | +€33,053 | +509% |
| Financial income | 75/76B | €43 | - | -€43 | |
| Recurring financial income | 75 | €43 | - | -€43 | |
| Financial charges | 65/66B | €329 | €78 | -€251 | -76.3% |
| Recurring financial charges | 65 | €329 | €78 | -€251 | -76.3% |
| Profit (loss) for the period before taxes | 9903 | €6,213 | €39,474 | +€33,261 | +535% |
| Income taxes | 67/77 | €3,101 | €11,329 | +€8,228 | +265% |
| Profit (loss) for the period | 9904 | €3,112 | €28,145 | +€25,033 | +804% |
| Profit (loss) for the period to be appropriated | 9905 | €3,112 | €28,145 | +€25,033 | +804% |
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 17 October 2026 via checked.be.