MR. D: 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.
MR. D
Largest movements
- Receivables within one year +€3,352
up €3,352 (+4.6%), from €73,234 to €76,587
of which Other amounts receivable: +€2,442
- Reserves -€8,633
down €8,633 (-17.7%), from €48,794 to €40,161
of which Distributable reserves: -€8,633
- Other debts +€7,283
new in 2025: €7,283
- Tax, wage and social debts +€3,081
up €3,081 (+55.0%), from €5,604 to €8,686
- Trade debts +€1,926
up €1,926 (+311%), from €619 to €2,545
- Gross operating margin -€8,716
down €8,716, from €4,215 to -€4,501
- Financial income +€3,020
up €3,020 (+76.3%), from €3,957 to €6,977
- Financial charges -€2,514
down €2,514 (-95.9%), from €2,623 to €108
of which Financial charges: -€2,514
- Taxes -€1,318
down €1,318 (-33.6%), from €3,918 to €2,600
- Other operating charges -€474
down €474 (-29.8%), from €1,592 to €1,118
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 | €74,018 | €77,676 | +€3,658 | +4.9% |
| Fixed assets | 21/28 | €300 | €300 | = | 0.0% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €73,718 | €77,376 | +€3,658 | +5.0% |
| Amounts receivable within one year | 40/41 | €73,234 | €76,587 | +€3,352 | +4.6% |
| Trade receivables | 40 | €626 | €1,537 | +€910 | +145% |
| Other amounts receivable | 41 | €72,608 | €75,050 | +€2,442 | +3.4% |
| Cash at bank and in hand | 54/58 | €484 | €789 | +€305 | +63.2% |
| Total equity and liabilities | 10/49 | €74,018 | €77,676 | +€3,658 | +4.9% |
| Equity | 10/15 | €67,794 | €59,161 | -€8,633 | -12.7% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €48,794 | €40,161 | -€8,633 | -17.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €48,794 | €40,161 | -€8,633 | -17.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €6,224 | €18,514 | +€12,291 | +197% |
| Amounts payable within one year | 42/48 | €6,224 | €18,514 | +€12,291 | +197% |
| Trade debts | 44 | €619 | €2,545 | +€1,926 | +311% |
| Suppliers | 440/4 | €619 | €2,545 | +€1,926 | +311% |
| Taxes, remuneration and social security | 45 | €5,604 | €8,686 | +€3,081 | +55.0% |
| Taxes | 450/3 | €5,604 | €8,686 | +€3,081 | +55.0% |
| Other amounts payable | 47/48 | - | €7,283 | +€7,283 | |
| Other operating charges | 640/8 | €1,592 | €1,118 | -€474 | -29.8% |
| Gross operating margin | 9900 | €4,215 | -€4,501 | -€8,716 | |
| Operating profit (loss) | 9901 | €2,623 | -€5,619 | -€8,242 | |
| Financial income | 75/76B | €3,957 | €6,977 | +€3,020 | +76.3% |
| Recurring financial income | 75 | €3,957 | €6,977 | +€3,020 | +76.3% |
| Financial charges | 65/66B | €2,623 | €108 | -€2,514 | -95.9% |
| Recurring financial charges | 65 | €2,623 | €108 | -€2,514 | -95.9% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €3,957 | €1,250 | -€2,708 | -68.4% |
| Income taxes | 67/77 | €3,918 | €2,600 | -€1,318 | -33.6% |
| Profit (loss) for the period | 9904 | €39 | -€1,350 | -€1,389 | |
| Profit (loss) for the period to be appropriated | 9905 | €39 | -€1,350 | -€1,389 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.