Dee & Dat: what changed
Dee & Dat
Largest movements
- Receivables within one year +€19,342
up €19,342 (+73.2%), from €26,431 to €45,773
of which Other amounts receivable: +€17,423
- Cash -€17,930
down €17,930 (-55.5%), from €32,291 to €14,362
mainly Receivables within one year (-€19,342) and Trade debts (-€4,544)
- Tangible fixed assets -€1,882
down €1,882 (-10.8%), from €17,467 to €15,585
of which Other tangible fixed assets: -€1,447
- Profit (loss) carried forward +€4,740
up €4,740 (+26.0%), from €18,219 to €22,960
- Trade debts -€4,544
down €4,544 (-24.6%), from €18,508 to €13,964
- Gross operating margin -€10,764
down €10,764 (-43.8%), from €24,596 to €13,832
- Depreciation -€2,870
down €2,870 (-48.9%), from €5,867 to €2,997
- Taxes -€1,039
down €1,039 (-22.1%), from €4,701 to €3,662
- Financial income +€643
up €643 (+61.5%), from €1,045 to €1,688
- Other operating charges +€556
up €556 (+21.1%), from €2,638 to €3,193
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €77,287 | €77,518 | +€231 | +0.3% |
| Fixed assets | 21/28 | €17,467 | €15,585 | -€1,882 | -10.8% |
| Tangible fixed assets | 22/27 | €17,467 | €15,585 | -€1,882 | -10.8% |
| Plant, machinery and equipment | 23 | €3,856 | €3,222 | -€635 | -16.5% |
| Furniture and vehicles | 24 | €1,873 | €2,073 | +€200 | +10.7% |
| Other tangible fixed assets | 26 | €11,738 | €10,291 | -€1,447 | -12.3% |
| Current assets | 29/58 | €59,819 | €61,932 | +€2,113 | +3.5% |
| Amounts receivable within one year | 40/41 | €26,431 | €45,773 | +€19,342 | +73.2% |
| Trade receivables | 40 | €4,033 | €5,953 | +€1,920 | +47.6% |
| Other amounts receivable | 41 | €22,397 | €39,820 | +€17,423 | +77.8% |
| Cash at bank and in hand | 54/58 | €32,291 | €14,362 | -€17,930 | -55.5% |
| Deferred charges and accrued income | 490/1 | €1,097 | €1,797 | +€700 | +63.9% |
| Total equity and liabilities | 10/49 | €77,287 | €77,518 | +€231 | +0.3% |
| Equity | 10/15 | €41,854 | €46,595 | +€4,740 | +11.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €22,635 | €22,635 | = | 0.0% |
| Distributable reserves | 133 | €22,635 | €22,635 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,219 | €22,960 | +€4,740 | +26.0% |
| Amounts payable | 17/49 | €35,432 | €30,923 | -€4,509 | -12.7% |
| Amounts payable within one year | 42/48 | €35,432 | €30,923 | -€4,509 | -12.7% |
| Trade debts | 44 | €18,508 | €13,964 | -€4,544 | -24.6% |
| Suppliers | 440/4 | €18,508 | €13,964 | -€4,544 | -24.6% |
| Taxes, remuneration and social security | 45 | €16,924 | €16,958 | +€35 | +0.2% |
| Taxes | 450/3 | €16,924 | €16,958 | +€35 | +0.2% |
| Remuneration, social security and pensions | 62 | €174 | - | -€174 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,867 | €2,997 | -€2,870 | -48.9% |
| Other operating charges | 640/8 | €2,638 | €3,193 | +€556 | +21.1% |
| Gross operating margin | 9900 | €24,596 | €13,832 | -€10,764 | -43.8% |
| Operating profit (loss) | 9901 | €15,917 | €7,641 | -€8,275 | -52.0% |
| Financial income | 75/76B | €1,045 | €1,688 | +€643 | +61.5% |
| Recurring financial income | 75 | €1,045 | €1,688 | +€643 | +61.5% |
| Financial charges | 65/66B | €1,002 | €927 | -€74 | -7.4% |
| Recurring financial charges | 65 | €1,002 | €927 | -€74 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €15,960 | €8,402 | -€7,558 | -47.4% |
| Income taxes | 67/77 | €4,701 | €3,662 | -€1,039 | -22.1% |
| Profit (loss) for the period | 9904 | €11,260 | €4,740 | -€6,519 | -57.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,260 | €4,740 | -€6,519 | -57.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.