D.D.D. 1867: 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.D. 1867
Largest movements
- Deferred charges and accrued income +€9,900
new in 2025: €9,900
- Cash -€9,471
down €9,471 (-29.6%), from €31,961 to €22,490
mainly Net result for the year (-€31,836) and Deferred charges and accrued income (-€9,900)
- Stocks and contracts +€7,302
up €7,302 (+5.1%), from €144,157 to €151,459
- Tangible fixed assets -€4,309
down €4,309 (-67.8%), from €6,355 to €2,046
of which Furniture and vehicles: -€2,633
- Profit (loss) carried forward -€31,836
down €31,836 (-42.3%), from €75,265 to €43,429
- Trade debts +€19,891
up €19,891 (+281%), from €7,077 to €26,968
- Other debts +€12,602
up €12,602 (+17.9%), from €70,445 to €83,047
- Accrued charges and deferred income +€4,950
new in 2025: €4,950
- Turnover -€82,692
down €82,692 (-63.1%), from €130,967 to €48,275
- Purchases and services -€74,733
down €74,733 (-49.9%), from €149,759 to €75,026
- Gross operating margin -€7,959
down €7,959 (-42.4%), from -€18,792 to -€26,751
- Write-downs -€4,741
no longer reported in 2025 (was €4,741)
- Other operating charges -€3,279
down €3,279 (-82.3%), from €3,986 to €707
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 | €182,473 | €187,550 | +€5,077 | +2.8% |
| Fixed assets | 21/28 | €6,355 | €2,046 | -€4,309 | -67.8% |
| Tangible fixed assets | 22/27 | €6,355 | €2,046 | -€4,309 | -67.8% |
| Plant, machinery and equipment | 23 | €1,592 | €516 | -€1,076 | -67.6% |
| Furniture and vehicles | 24 | €2,913 | €280 | -€2,633 | -90.4% |
| Other tangible fixed assets | 26 | €1,850 | €1,250 | -€600 | -32.4% |
| Current assets | 29/58 | €176,118 | €185,504 | +€9,386 | +5.3% |
| Stocks and contracts in progress | 3 | €144,157 | €151,459 | +€7,302 | +5.1% |
| Stocks | 30/36 | €144,157 | €151,459 | +€7,302 | +5.1% |
| Amounts receivable within one year | 40/41 | - | €1,655 | +€1,655 | |
| Other amounts receivable | 41 | - | €1,655 | +€1,655 | |
| Cash at bank and in hand | 54/58 | €31,961 | €22,490 | -€9,471 | -29.6% |
| Deferred charges and accrued income | 490/1 | - | €9,900 | +€9,900 | |
| Total equity and liabilities | 10/49 | €182,473 | €187,550 | +€5,077 | +2.8% |
| Equity | 10/15 | €100,265 | €68,429 | -€31,836 | -31.8% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,265 | €43,429 | -€31,836 | -42.3% |
| Amounts payable | 17/49 | €82,208 | €119,121 | +€36,913 | +44.9% |
| Amounts payable within one year | 42/48 | €82,208 | €114,171 | +€31,963 | +38.9% |
| Trade debts | 44 | €7,077 | €26,968 | +€19,891 | +281% |
| Suppliers | 440/4 | €7,077 | €26,968 | +€19,891 | +281% |
| Advances received on contracts in progress | 46 | €4,000 | €4,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €686 | €156 | -€530 | -77.3% |
| Taxes | 450/3 | €686 | €156 | -€530 | -77.3% |
| Other amounts payable | 47/48 | €70,445 | €83,047 | +€12,602 | +17.9% |
| Accrued charges and deferred income | 492/3 | - | €4,950 | +€4,950 | |
| Turnover | 70 | €130,967 | €48,275 | -€82,692 | -63.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €149,759 | €75,026 | -€74,733 | -49.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,217 | €4,309 | -€908 | -17.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,741 | - | -€4,741 | |
| Other operating charges | 640/8 | €3,986 | €707 | -€3,279 | -82.3% |
| Gross operating margin | 9900 | -€18,792 | -€26,751 | -€7,959 | -42.4% |
| Operating profit (loss) | 9901 | -€32,736 | -€31,767 | +€969 | +3.0% |
| Financial income | 75/76B | €797 | €371 | -€426 | -53.5% |
| Recurring financial income | 75 | €797 | €371 | -€426 | -53.5% |
| Financial charges | 65/66B | €178 | €304 | +€126 | +70.8% |
| Recurring financial charges | 65 | €178 | €304 | +€126 | +70.8% |
| Profit (loss) for the period before taxes | 9903 | -€32,117 | -€31,700 | +€417 | +1.3% |
| Income taxes | 67/77 | €136 | €136 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€32,253 | -€31,836 | +€417 | +1.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,253 | -€31,836 | +€417 | +1.3% |
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 17 October 2026 via checked.be.