D.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.
What changed
D.D.
NACE 01.610, Support activities for crop production
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€9,291
2024 · -€109,061+€99,770
Equity
€103,708
2024 · €112,998-€9,291
Cash
€925
2024 · -+€925
Balance sheet total
€1.6m
2024 · €1.9m-€231,329
Largest movements
Assets
- Tangible fixed assets -€230,541
down €230,541 (-12.9%), from €1.8m to €1.6m
of which Plant, machinery and equipment: -€198,764
- Receivables within one year -€29,587
down €29,587 (-50.3%), from €58,768 to €29,181
of which Other amounts receivable: -€20,518
- Stocks and contracts +€21,296
up €21,296 (+1243.1%), from €1,713 to €23,009
Equity and liabilities
- Debts after one year -€210,599
down €210,599 (-27.6%), from €764,297 to €553,698
- Current portion of long-term debt -€104,404
down €104,404 (-33.1%), from €315,003 to €210,599
- Other debts +€65,058
up €65,058 (+10.2%), from €634,835 to €699,893
Income statement
- Gross operating margin +€187,647
up €187,647 (+136.0%), from €138,015 to €325,663
- Depreciation +€62,097
up €62,097 (+29.5%), from €210,391 to €272,488
- Staff costs +€31,351
new in 2025: €31,351
- Other operating charges -€23,973
down €23,973 (-78.0%), from €30,746 to €6,773
- Financial charges +€5,618
up €5,618 (+28.5%), from €19,708 to €25,326
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.
Result 2024
-€109,061
Gross operating margin
+€187,647
Staff costs
-€31,351
Depreciation
-€62,097
Other operating charges
+€23,973
Other operating items
+€24,795
Financial income
-€39
Financial charges
-€5,618
Taxes
-€587
Deferred taxes and other
-€36,953
Result 2025
-€9,291
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.
From operations
+€358,075
Investment
-€42,147
Financing
-€315,003
Cash 2024
€0
From operations (derived)
+€358,075
Net result for the year
-€9,291
Depreciation
+€272,488
Stocks and contracts
-€21,296
Receivables within one year
+€29,587
Deferred charges and accrued income
-€6,379
Provisions
-€1,894
Trade debts
+€18,131
Tax, wage and social debts
+€6,670
Advances received
+€5,000
Other debts
+€65,058
Investment (derived)
-€42,147
Investment in fixed assets (net)
-€42,147
Financing
-€315,003
Debts after one year
-€210,599
Current portion of long-term debt
-€104,404
Cash 2025
€925
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,853,054 | €1,621,725 | -€231,329 | -12.5% |
| Fixed assets | 21/28 | €1,792,478 | €1,562,137 | -€230,341 | -12.9% |
| Tangible fixed assets | 22/27 | €1,792,478 | €1,561,937 | -€230,541 | -12.9% |
| Plant, machinery and equipment | 23 | €1,553,246 | €1,354,482 | -€198,764 | -12.8% |
| Furniture and vehicles | 24 | €111,927 | €98,943 | -€12,983 | -11.6% |
| Leasing and similar rights | 25 | €109,620 | €93,369 | -€16,252 | -14.8% |
| Other tangible fixed assets | 26 | €17,685 | €15,143 | -€2,542 | -14.4% |
| Financial fixed assets | 28 | - | €200 | +€200 | |
| Current assets | 29/58 | €60,576 | €59,588 | -€988 | -1.6% |
| Stocks and contracts in progress | 3 | €1,713 | €23,009 | +€21,296 | +1243.1% |
| Stocks | 30/36 | €1,713 | €23,009 | +€21,296 | +1243.1% |
| Amounts receivable within one year | 40/41 | €58,768 | €29,181 | -€29,587 | -50.3% |
| Trade receivables | 40 | €12,000 | €2,931 | -€9,069 | -75.6% |
| Other amounts receivable | 41 | €46,768 | €26,250 | -€20,518 | -43.9% |
| Cash at bank and in hand | 54/58 | - | €925 | +€925 | |
| Deferred charges and accrued income | 490/1 | €94 | €6,473 | +€6,379 | +6756.0% |
| Total equity and liabilities | 10/49 | €1,853,054 | €1,621,725 | -€231,329 | -12.5% |
| Equity | 10/15 | €112,998 | €103,708 | -€9,291 | -8.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €85,854 | €80,173 | -€5,681 | -6.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €34,630 | €28,949 | -€5,681 | -16.4% |
| Distributable reserves | 133 | €49,364 | €49,364 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,944 | €17,335 | -€3,610 | -17.2% |
| Provisions and deferred taxes | 16 | €11,543 | €9,650 | -€1,894 | -16.4% |
| Deferred taxes | 168 | €11,543 | €9,650 | -€1,894 | -16.4% |
| Amounts payable | 17/49 | €1,728,512 | €1,508,368 | -€220,144 | -12.7% |
| Amounts payable after more than one year | 17 | €764,297 | €553,698 | -€210,599 | -27.6% |
| Financial debts | 170/4 | €764,297 | €553,698 | -€210,599 | -27.6% |
| Amounts payable within one year | 42/48 | €964,215 | €954,670 | -€9,545 | -1.0% |
| Current portion of amounts payable after more than one year | 42 | €315,003 | €210,599 | -€104,404 | -33.1% |
| Trade debts | 44 | €14,054 | €32,185 | +€18,131 | +129.0% |
| Suppliers | 440/4 | €14,054 | €32,185 | +€18,131 | +129.0% |
| Advances received on contracts in progress | 46 | - | €5,000 | +€5,000 | |
| Taxes, remuneration and social security | 45 | €323 | €6,993 | +€6,670 | +2064.9% |
| Taxes | 450/3 | €323 | €4,603 | +€4,280 | +1325.0% |
| Remuneration and social security | 454/9 | - | €2,390 | +€2,390 | |
| Other amounts payable | 47/48 | €634,835 | €699,893 | +€65,058 | +10.2% |
| Remuneration, social security and pensions | 62 | - | €31,351 | +€31,351 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €210,391 | €272,488 | +€62,097 | +29.5% |
| Other operating charges | 640/8 | €30,746 | €6,773 | -€23,973 | -78.0% |
| Non-recurring operating charges | 66A | €24,795 | - | -€24,795 | |
| Gross operating margin | 9900 | €138,015 | €325,663 | +€187,647 | +136.0% |
| Operating profit (loss) | 9901 | -€127,917 | €15,051 | +€142,967 | |
| Financial income | 75/76B | €39 | - | -€39 | |
| Recurring financial income | 75 | €39 | - | -€39 | |
| Financial charges | 65/66B | €19,708 | €25,326 | +€5,618 | +28.5% |
| Recurring financial charges | 65 | €19,708 | €25,326 | +€5,618 | +28.5% |
| Profit (loss) for the period before taxes | 9903 | -€147,585 | -€10,275 | +€137,310 | +93.0% |
| Transfer from deferred taxes | 780 | €38,847 | €1,894 | -€36,953 | -95.1% |
| Income taxes | 67/77 | €323 | €910 | +€587 | +181.6% |
| Profit (loss) for the period | 9904 | -€109,061 | -€9,291 | +€99,770 | +91.5% |
| Transfer from tax-exempt reserves | 789 | €116,541 | €5,681 | -€110,860 | -95.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,480 | -€3,610 | -€11,089 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.