D.D.C.: 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.C.
Largest movements
- Receivables within one year -€16,824
down €16,824 (-4.4%), from €381,630 to €364,805
of which Trade receivables: -€18,054
- Cash +€5,313
up €5,313 (+134.1%), from €3,963 to €9,276
mainly Net result for the year (+€20,313) and Receivables within one year (+€16,824)
- Tax, wage and social debts -€27,217
down €27,217 (-39.1%), from €69,550 to €42,334
- Profit (loss) carried forward +€20,313
up €20,313 (+11.3%), from €179,659 to €199,971
- Gross operating margin +€2,564
up €2,564 (+12.5%), from €20,484 to €23,048
- Other operating charges -€1,511
down €1,511 (-52.4%), from €2,884 to €1,372
- Financial charges +€1,337
up €1,337 (+208.0%), from €643 to €1,979
- Taxes +€790
up €790 (+13.7%), from €5,761 to €6,551
- Depreciation -€682
no longer reported in 2024 (was €682)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €497,586 | €488,225 | -€9,361 | -1.9% |
| Fixed assets | 21/28 | - | €0 | = | |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | - | €0 | = | |
| Furniture and vehicles | 24 | - | €0 | = | |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Current assets | 29/58 | €497,586 | €488,225 | -€9,361 | -1.9% |
| Amounts receivable after more than one year | 29 | €93,290 | €93,290 | = | 0.0% |
| Other amounts receivable | 291 | €93,290 | €93,290 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €381,630 | €364,805 | -€16,824 | -4.4% |
| Trade receivables | 40 | €44,248 | €26,194 | -€18,054 | -40.8% |
| Other amounts receivable | 41 | €337,382 | €338,611 | +€1,230 | +0.4% |
| Cash at bank and in hand | 54/58 | €3,963 | €9,276 | +€5,313 | +134.1% |
| Deferred charges and accrued income | 490/1 | €18,703 | €20,853 | +€2,150 | +11.5% |
| Total equity and liabilities | 10/49 | €497,586 | €488,225 | -€9,361 | -1.9% |
| Equity | 10/15 | €206,497 | €226,809 | +€20,313 | +9.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €14,438 | €14,438 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €12,579 | €12,579 | = | 0.0% |
| Profit (loss) carried forward | 14 | €179,659 | €199,971 | +€20,313 | +11.3% |
| Provisions and deferred taxes | 16 | €129,635 | €129,635 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €129,635 | €129,635 | = | 0.0% |
| Pensions and similar obligations | 160 | €129,635 | €129,635 | = | 0.0% |
| Amounts payable | 17/49 | €161,455 | €131,781 | -€29,674 | -18.4% |
| Amounts payable within one year | 42/48 | €161,419 | €131,781 | -€29,638 | -18.4% |
| Current portion of amounts payable after more than one year | 42 | €75,000 | €75,000 | = | 0.0% |
| Financial debts | 43 | €485 | €693 | +€209 | +43.0% |
| Credit institutions | 430/8 | €485 | €693 | +€209 | +43.0% |
| Trade debts | 44 | €14,150 | €9,224 | -€4,926 | -34.8% |
| Suppliers | 440/4 | €14,150 | €9,224 | -€4,926 | -34.8% |
| Taxes, remuneration and social security | 45 | €69,550 | €42,334 | -€27,217 | -39.1% |
| Taxes | 450/3 | €69,550 | €42,334 | -€27,217 | -39.1% |
| Other amounts payable | 47/48 | €2,234 | €4,531 | +€2,297 | +102.8% |
| Accrued charges and deferred income | 492/3 | €36 | - | -€36 | |
| Non-recurring operating income | 76A | €928 | - | -€928 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €682 | - | -€682 | |
| Other operating charges | 640/8 | €2,884 | €1,372 | -€1,511 | -52.4% |
| Non-recurring operating charges | 66A | €392 | - | -€392 | |
| Gross operating margin | 9900 | €20,484 | €23,048 | +€2,564 | +12.5% |
| Operating profit (loss) | 9901 | €16,526 | €21,676 | +€5,149 | +31.2% |
| Financial income | 75/76B | €6,957 | €7,167 | +€210 | +3.0% |
| Recurring financial income | 75 | €6,957 | €7,167 | +€210 | +3.0% |
| Financial charges | 65/66B | €643 | €1,979 | +€1,337 | +208.0% |
| Recurring financial charges | 65 | €643 | €1,979 | +€1,337 | +208.0% |
| Profit (loss) for the period before taxes | 9903 | €22,841 | €26,864 | +€4,023 | +17.6% |
| Income taxes | 67/77 | €5,761 | €6,551 | +€790 | +13.7% |
| Profit (loss) for the period | 9904 | €17,080 | €20,313 | +€3,233 | +18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,080 | €20,313 | +€3,233 | +18.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.