GDD: 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.
GDD
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€8,599
up €8,599 (+3.3%), from €263,638 to €272,237
- Tax, wage and social debts -€5,145
no longer reported in 2025 (was €5,145)
- Profit (loss) carried forward -€2,265
down €2,265 (-2.3%), from -€98,142 to -€100,407
- Depreciation -€28,158
no longer reported in 2025 (was €28,158)
- Other operating charges -€3,654
down €3,654 (-80.0%), from €4,566 to €912
- Gross operating margin +€3,069
up €3,069 (+70.4%), from -€4,361 to -€1,291
- Financial charges -€199
down €199 (-76.5%), from €260 to €61
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €185,173 | €185,173 | = | 0.0% |
| Fixed assets | 21/28 | €185,173 | €185,173 | = | 0.0% |
| Intangible fixed assets | 21 | €73,351 | €73,351 | = | 0.0% |
| Tangible fixed assets | 22/27 | €2,522 | €2,522 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,484 | €1,484 | = | 0.0% |
| Furniture and vehicles | 24 | €1,038 | €1,038 | = | 0.0% |
| Financial fixed assets | 28 | €109,300 | €109,300 | = | 0.0% |
| Total equity and liabilities | 10/49 | €185,173 | €185,173 | = | 0.0% |
| Equity | 10/15 | -€85,186 | -€87,451 | -€2,265 | -2.7% |
| Contributions | 10/11 | €12,604 | €12,604 | = | 0.0% |
| Reserves | 13 | €352 | €352 | = | 0.0% |
| Non-distributable reserves | 130/1 | €352 | €352 | = | 0.0% |
| Reserves not available under the articles | 1311 | €352 | €352 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€98,142 | -€100,407 | -€2,265 | -2.3% |
| Amounts payable | 17/49 | €270,360 | €272,625 | +€2,265 | +0.8% |
| Amounts payable within one year | 42/48 | €270,360 | €272,625 | +€2,265 | +0.8% |
| Financial debts | 43 | €16 | - | -€16 | |
| Credit institutions | 430/8 | €16 | - | -€16 | |
| Trade debts | 44 | €1,561 | €387 | -€1,174 | -75.2% |
| Suppliers | 440/4 | €1,561 | €387 | -€1,174 | -75.2% |
| Taxes, remuneration and social security | 45 | €5,145 | - | -€5,145 | |
| Taxes | 450/3 | €5,145 | - | -€5,145 | |
| Other amounts payable | 47/48 | €263,638 | €272,237 | +€8,599 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,158 | - | -€28,158 | |
| Other operating charges | 640/8 | €4,566 | €912 | -€3,654 | -80.0% |
| Gross operating margin | 9900 | -€4,361 | -€1,291 | +€3,069 | +70.4% |
| Operating profit (loss) | 9901 | -€37,085 | -€2,204 | +€34,881 | +94.1% |
| Financial charges | 65/66B | €260 | €61 | -€199 | -76.5% |
| Recurring financial charges | 65 | €260 | €61 | -€199 | -76.5% |
| Profit (loss) for the period before taxes | 9903 | -€37,345 | -€2,265 | +€35,080 | +93.9% |
| Profit (loss) for the period | 9904 | -€37,345 | -€2,265 | +€35,080 | +93.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,345 | -€2,265 | +€35,080 | +93.9% |
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 10 October 2026 via checked.be.