D.D.C.: 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.D.C.
Largest movements
- Receivables within one year -€67,648
down €67,648 (-3.4%), from €2.0m to €1.9m
- Tangible fixed assets -€66,384
down €66,384 (-1.6%), from €4.0m to €4.0m
- Reserves -€140,970
down €140,970 (-15.4%), from €913,038 to €772,069
of which Distributable reserves: -€140,970
- Gross operating margin +€29,898
up €29,898 (+75.1%), from -€39,836 to -€9,938
- Depreciation -€22,788
down €22,788 (-25.6%), from €89,173 to €66,384
- Financial charges -€20,625
down €20,625 (-21.4%), from €96,386 to €75,761
- Other operating charges -€2,091
down €2,091 (-6.5%), from €32,225 to €30,135
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 | €6,006,198 | €5,872,178 | -€134,019 | -2.2% |
| Fixed assets | 21/28 | €4,042,666 | €3,976,282 | -€66,384 | -1.6% |
| Tangible fixed assets | 22/27 | €4,042,666 | €3,976,282 | -€66,384 | -1.6% |
| Land and buildings | 22 | €4,042,666 | €3,976,282 | -€66,384 | -1.6% |
| Current assets | 29/58 | €1,963,532 | €1,895,897 | -€67,635 | -3.4% |
| Amounts receivable within one year | 40/41 | €1,962,160 | €1,894,511 | -€67,648 | -3.4% |
| Other amounts receivable | 41 | €1,962,160 | €1,894,511 | -€67,648 | -3.4% |
| Cash at bank and in hand | 54/58 | €722 | €735 | +€13 | +1.8% |
| Deferred charges and accrued income | 490/1 | €650 | €650 | = | 0.0% |
| Total equity and liabilities | 10/49 | €6,006,198 | €5,872,178 | -€134,019 | -2.2% |
| Equity | 10/15 | €3,999,618 | €3,858,649 | -€140,970 | -3.5% |
| Contributions | 10/11 | €49,580 | €49,580 | = | 0.0% |
| Revaluation surpluses | 12 | €3,037,000 | €3,037,000 | = | 0.0% |
| Reserves | 13 | €913,038 | €772,069 | -€140,970 | -15.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €57,881 | €57,881 | = | 0.0% |
| Distributable reserves | 133 | €855,157 | €714,187 | -€140,970 | -16.5% |
| Amounts payable | 17/49 | €2,006,579 | €2,013,529 | +€6,950 | +0.3% |
| Amounts payable within one year | 42/48 | €2,005,303 | €2,012,208 | +€6,905 | +0.3% |
| Financial debts | 43 | €1,800,000 | €1,800,000 | = | 0.0% |
| Credit institutions | 430/8 | €1,800,000 | €1,800,000 | = | 0.0% |
| Trade debts | 44 | €205,303 | €206,870 | +€1,567 | +0.8% |
| Suppliers | 440/4 | €205,303 | €206,870 | +€1,567 | +0.8% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | - | €5,339 | +€5,339 | |
| Accrued charges and deferred income | 492/3 | €1,276 | €1,321 | +€45 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €89,173 | €66,384 | -€22,788 | -25.6% |
| Other operating charges | 640/8 | €32,225 | €30,135 | -€2,091 | -6.5% |
| Non-recurring operating charges | 66A | - | €6,004 | +€6,004 | |
| Gross operating margin | 9900 | -€39,836 | -€9,938 | +€29,898 | +75.1% |
| Operating profit (loss) | 9901 | -€161,234 | -€112,461 | +€48,773 | +30.2% |
| Financial income | 75/76B | €46,991 | €47,252 | +€261 | +0.6% |
| Recurring financial income | 75 | €46,991 | €47,252 | +€261 | +0.6% |
| Financial charges | 65/66B | €96,386 | €75,761 | -€20,625 | -21.4% |
| Recurring financial charges | 65 | €96,386 | €75,761 | -€20,625 | -21.4% |
| Profit (loss) for the period before taxes | 9903 | -€210,629 | -€140,970 | +€69,660 | +33.1% |
| Profit (loss) for the period | 9904 | -€210,629 | -€140,970 | +€69,660 | +33.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€210,629 | -€140,970 | +€69,660 | +33.1% |
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.