R.D.D.L.: 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.
R.D.D.L.
Largest movements
- Tangible fixed assets -€14,061
down €14,061 (-6.0%), from €235,247 to €221,187
of which Land and buildings: -€16,812
- Cash -€4,311
down €4,311 (-39.0%), from €11,047 to €6,735
mainly Other debts (-€36,927) and Investment in fixed assets (net) (-€4,498)
- Other debts -€36,927
down €36,927 (-13.2%), from €279,671 to €242,743
- Profit (loss) carried forward +€18,659
up €18,659 (+26.6%), from -€70,193 to -€51,533
- Trade debts +€3,253
up €3,253 (+311%), from €1,045 to €4,299
- Gross operating margin +€9,690
up €9,690 (+28.5%), from €33,997 to €43,688
- Financial charges -€437
down €437 (-21.9%), from €1,995 to €1,558
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 | €262,767 | €246,266 | -€16,501 | -6.3% |
| Fixed assets | 21/28 | €237,727 | €223,667 | -€14,061 | -5.9% |
| Tangible fixed assets | 22/27 | €235,247 | €221,187 | -€14,061 | -6.0% |
| Land and buildings | 22 | €230,553 | €213,741 | -€16,812 | -7.3% |
| Furniture and vehicles | 24 | €1,325 | €1,088 | -€237 | -17.9% |
| Other tangible fixed assets | 26 | €3,368 | €6,357 | +€2,988 | +88.7% |
| Financial fixed assets | 28 | €2,480 | €2,480 | = | 0.0% |
| Current assets | 29/58 | €25,040 | €22,599 | -€2,441 | -9.7% |
| Amounts receivable within one year | 40/41 | €10,620 | €11,990 | +€1,370 | +12.9% |
| Trade receivables | 40 | €3,833 | €5,203 | +€1,370 | +35.7% |
| Other amounts receivable | 41 | €6,788 | €6,788 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €11,047 | €6,735 | -€4,311 | -39.0% |
| Deferred charges and accrued income | 490/1 | €3,373 | €3,874 | +€501 | +14.9% |
| Total equity and liabilities | 10/49 | €262,767 | €246,266 | -€16,501 | -6.3% |
| Equity | 10/15 | -€20,376 | -€1,717 | +€18,659 | +91.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €31,224 | €31,224 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €29,365 | €29,365 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€70,193 | -€51,533 | +€18,659 | +26.6% |
| Amounts payable | 17/49 | €283,143 | €247,983 | -€35,160 | -12.4% |
| Amounts payable within one year | 42/48 | €283,143 | €247,983 | -€35,160 | -12.4% |
| Trade debts | 44 | €1,045 | €4,299 | +€3,253 | +311% |
| Suppliers | 440/4 | €1,045 | €4,299 | +€3,253 | +311% |
| Taxes, remuneration and social security | 45 | €2,427 | €941 | -€1,486 | -61.2% |
| Taxes | 450/3 | €2,427 | €941 | -€1,486 | -61.2% |
| Other amounts payable | 47/48 | €279,671 | €242,743 | -€36,927 | -13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,435 | €18,558 | +€123 | +0.7% |
| Other operating charges | 640/8 | €4,755 | €4,912 | +€157 | +3.3% |
| Non-recurring operating charges | 66A | €26,283 | - | -€26,283 | |
| Gross operating margin | 9900 | €33,997 | €43,688 | +€9,690 | +28.5% |
| Operating profit (loss) | 9901 | -€15,475 | €20,217 | +€35,693 | |
| Financial income | 75/76B | €49 | - | -€49 | |
| Recurring financial income | 75 | €49 | - | -€49 | |
| Financial charges | 65/66B | €1,995 | €1,558 | -€437 | -21.9% |
| Recurring financial charges | 65 | €1,995 | €1,558 | -€437 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | -€17,422 | €18,659 | +€36,081 | |
| Profit (loss) for the period | 9904 | -€17,422 | €18,659 | +€36,081 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,422 | €18,659 | +€36,081 |
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 23 October 2026 via checked.be.