D.D. Beheer & Management: 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.
D.D. Beheer & Management
Largest movements
- Receivables within one year +€12,259
up €12,259 (+19,465%), from €63 to €12,322
of which Trade receivables: +€6,324
- Tangible fixed assets -€9,943
down €9,943 (-1.4%), from €731,956 to €722,013
of which Land and buildings: -€45,636
- Debts after one year -€31,943
down €31,943 (-6.2%), from €512,943 to €481,000
of which Financial debts: -€43,943
- Reserves +€23,925
up €23,925 (+14.5%), from €165,368 to €189,293
- Gross operating margin -€7,725
down €7,725 (-6.8%), from €113,833 to €106,108
- Depreciation +€5,189
up €5,189 (+9.5%), from €54,816 to €60,006
- Taxes -€2,662
down €2,662 (-16.1%), from €16,550 to €13,888
- Financial charges -€1,742
down €1,742 (-34.5%), from €5,045 to €3,302
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 | €743,564 | €737,769 | -€5,795 | -0.8% |
| Fixed assets | 21/28 | €731,956 | €722,013 | -€9,943 | -1.4% |
| Tangible fixed assets | 22/27 | €731,956 | €722,013 | -€9,943 | -1.4% |
| Land and buildings | 22 | €725,136 | €679,500 | -€45,636 | -6.3% |
| Plant, machinery and equipment | 23 | €5,633 | €17,073 | +€11,440 | +203% |
| Furniture and vehicles | 24 | €1,187 | €25,440 | +€24,253 | +2,043% |
| Current assets | 29/58 | €11,608 | €15,756 | +€4,148 | +35.7% |
| Amounts receivable within one year | 40/41 | €63 | €12,322 | +€12,259 | +19,465% |
| Trade receivables | 40 | €63 | €6,387 | +€6,324 | +10,041% |
| Other amounts receivable | 41 | €0 | €5,935 | +€5,935 | |
| Cash at bank and in hand | 54/58 | €8,126 | €1,583 | -€6,543 | -80.5% |
| Deferred charges and accrued income | 490/1 | €3,419 | €1,850 | -€1,568 | -45.9% |
| Total equity and liabilities | 10/49 | €743,564 | €737,769 | -€5,795 | -0.8% |
| Equity | 10/15 | €185,368 | €209,293 | +€23,925 | +12.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €165,368 | €189,293 | +€23,925 | +14.5% |
| Distributable reserves | 133 | €165,368 | €189,293 | +€23,925 | +14.5% |
| Amounts payable | 17/49 | €558,196 | €528,476 | -€29,720 | -5.3% |
| Amounts payable after more than one year | 17 | €512,943 | €481,000 | -€31,943 | -6.2% |
| Financial debts | 170/4 | €43,943 | €0 | -€43,943 | -100% |
| Other amounts payable | 178/9 | €469,000 | €481,000 | +€12,000 | +2.6% |
| Amounts payable within one year | 42/48 | €45,253 | €47,476 | +€2,223 | +4.9% |
| Current portion of amounts payable after more than one year | 42 | €42,145 | €43,943 | +€1,798 | +4.3% |
| Trade debts | 44 | €466 | €312 | -€154 | -33.0% |
| Suppliers | 440/4 | €466 | €312 | -€154 | -33.0% |
| Taxes, remuneration and social security | 45 | €1,181 | €106 | -€1,075 | -91.0% |
| Taxes | 450/3 | €1,181 | €106 | -€1,075 | -91.0% |
| Other amounts payable | 47/48 | €1,461 | €3,114 | +€1,654 | +113% |
| Non-recurring operating income | 76A | - | €17,000 | +€17,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,816 | €60,006 | +€5,189 | +9.5% |
| Other operating charges | 640/8 | €4,671 | €5,003 | +€332 | +7.1% |
| Gross operating margin | 9900 | €113,833 | €106,108 | -€7,725 | -6.8% |
| Operating profit (loss) | 9901 | €54,345 | €41,099 | -€13,246 | -24.4% |
| Financial income | 75/76B | €4 | €16 | +€12 | +268% |
| Recurring financial income | 75 | €4 | €16 | +€12 | +268% |
| Financial charges | 65/66B | €5,045 | €3,302 | -€1,742 | -34.5% |
| Recurring financial charges | 65 | €5,045 | €3,302 | -€1,742 | -34.5% |
| Profit (loss) for the period before taxes | 9903 | €49,304 | €37,813 | -€11,492 | -23.3% |
| Income taxes | 67/77 | €16,550 | €13,888 | -€2,662 | -16.1% |
| Profit (loss) for the period | 9904 | €32,755 | €23,925 | -€8,830 | -27.0% |
| Profit (loss) for the period to be appropriated | 9905 | €32,755 | €23,925 | -€8,830 | -27.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.