D Solution & Management: what changed
Two fiscal 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.
D Solution & Management
Largest movements
- Cash -€26,034
down €26,034 (-36.2%), from €71,882 to €45,849
mainly Deferred charges and accrued income (-€21,021) and Receivables within one year (-€3,826)
- Deferred charges and accrued income +€21,021
new in 2025: €21,021
- Receivables within one year +€3,826
up €3,826 (+27944.9%), from €14 to €3,839
- Tax, wage and social debts -€2,890
down €2,890 (-20.1%), from €14,369 to €11,479
- Trade debts +€2,319
up €2,319 (+73.9%), from €3,139 to €5,458
- Profit (loss) carried forward -€1,799
down €1,799 (-3.4%), from €52,212 to €50,413
- Gross operating margin -€13,150
down €13,150, from €12,325 to -€825
- Taxes -€2,641
down €2,641 (-95.1%), from €2,778 to €137
- Depreciation +€645
up €645 (+632.0%), from €102 to €748
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
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 | €74,784 | €72,849 | -€1,935 | -2.6% |
| Fixed assets | 21/28 | €2,888 | €2,140 | -€748 | -25.9% |
| Tangible fixed assets | 22/27 | €2,888 | €2,140 | -€748 | -25.9% |
| Furniture and vehicles | 24 | €2,888 | €2,140 | -€748 | -25.9% |
| Current assets | 29/58 | €71,896 | €70,709 | -€1,187 | -1.7% |
| Amounts receivable within one year | 40/41 | €14 | €3,839 | +€3,826 | +27944.9% |
| Trade receivables | 40 | €14 | €3,839 | +€3,826 | +27944.9% |
| Cash at bank and in hand | 54/58 | €71,882 | €45,849 | -€26,034 | -36.2% |
| Deferred charges and accrued income | 490/1 | - | €21,021 | +€21,021 | |
| Total equity and liabilities | 10/49 | €74,784 | €72,849 | -€1,935 | -2.6% |
| Equity | 10/15 | €57,212 | €55,413 | -€1,799 | -3.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,212 | €50,413 | -€1,799 | -3.4% |
| Amounts payable | 17/49 | €17,572 | €17,436 | -€136 | -0.8% |
| Amounts payable within one year | 42/48 | €17,572 | €17,436 | -€136 | -0.8% |
| Trade debts | 44 | €3,139 | €5,458 | +€2,319 | +73.9% |
| Suppliers | 440/4 | €3,139 | €5,458 | +€2,319 | +73.9% |
| Taxes, remuneration and social security | 45 | €14,369 | €11,479 | -€2,890 | -20.1% |
| Taxes | 450/3 | €14,369 | €11,479 | -€2,890 | -20.1% |
| Other amounts payable | 47/48 | €64 | €499 | +€436 | +682.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €102 | €748 | +€645 | +632.0% |
| Gross operating margin | 9900 | €12,325 | -€825 | -€13,150 | |
| Operating profit (loss) | 9901 | €12,223 | -€1,572 | -€13,795 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €15 | €90 | +€75 | +500.0% |
| Recurring financial charges | 65 | €15 | €90 | +€75 | +500.0% |
| Profit (loss) for the period before taxes | 9903 | €12,208 | -€1,662 | -€13,870 | |
| Income taxes | 67/77 | €2,778 | €137 | -€2,641 | -95.1% |
| Profit (loss) for the period | 9904 | €9,430 | -€1,799 | -€11,229 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,430 | -€1,799 | -€11,229 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.