D.D.I - FINANCES: 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.I - FINANCES
Largest movements
- Receivables within one year +€62,184
up €62,184 (+72.9%), from €85,259 to €147,443
of which Trade receivables: +€62,643
- Cash -€40,177
down €40,177 (-60.5%), from €66,410 to €26,234
mainly Receivables within one year (-€62,184)
- Tangible fixed assets -€14,891
down €14,891 (-3.7%), from €406,579 to €391,687
of which Land and buildings: -€14,419
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€35,720
up €35,720, from -€10,624 to €25,096
- Other operating charges -€323
down €323 (-6.1%), from €5,302 to €4,979
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 | €559,054 | €565,424 | +€6,370 | +1.1% |
| Fixed assets | 21/28 | €406,638 | €391,747 | -€14,891 | -3.7% |
| Tangible fixed assets | 22/27 | €406,579 | €391,687 | -€14,891 | -3.7% |
| Land and buildings | 22 | €405,268 | €390,848 | -€14,419 | -3.6% |
| Plant, machinery and equipment | 23 | €1,311 | €839 | -€472 | -36.0% |
| Financial fixed assets | 28 | €59 | €59 | = | 0.0% |
| Current assets | 29/58 | €152,415 | €173,677 | +€21,261 | +13.9% |
| Amounts receivable within one year | 40/41 | €85,259 | €147,443 | +€62,184 | +72.9% |
| Trade receivables | 40 | €4,481 | €67,124 | +€62,643 | +1,398% |
| Other amounts receivable | 41 | €80,778 | €80,319 | -€459 | -0.6% |
| Cash at bank and in hand | 54/58 | €66,410 | €26,234 | -€40,177 | -60.5% |
| Deferred charges and accrued income | 490/1 | €746 | - | -€746 | |
| Total equity and liabilities | 10/49 | €559,054 | €565,424 | +€6,370 | +1.1% |
| Equity | 10/15 | €308,814 | €313,131 | +€4,317 | +1.4% |
| Contributions | 10/11 | €371,840 | €371,840 | = | 0.0% |
| Capital | 10 | €371,840 | €371,840 | = | 0.0% |
| Issued capital | 100 | €371,840 | €371,840 | = | 0.0% |
| Reserves | 13 | €6,000 | €6,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,000 | €6,000 | = | 0.0% |
| Legal reserve | 130 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,026 | -€64,709 | +€4,317 | +6.3% |
| Amounts payable | 17/49 | €250,240 | €252,293 | +€2,053 | +0.8% |
| Amounts payable after more than one year | 17 | €237,978 | €237,978 | = | 0.0% |
| Financial debts | 170/4 | €237,978 | €237,978 | = | 0.0% |
| Amounts payable within one year | 42/48 | €11,567 | €13,451 | +€1,884 | +16.3% |
| Trade debts | 44 | €1,139 | €2,328 | +€1,189 | +104% |
| Suppliers | 440/4 | €1,139 | €2,328 | +€1,189 | +104% |
| Other amounts payable | 47/48 | €10,428 | €11,123 | +€696 | +6.7% |
| Accrued charges and deferred income | 492/3 | €696 | €864 | +€169 | +24.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,891 | €14,891 | = | 0.0% |
| Other operating charges | 640/8 | €5,302 | €4,979 | -€323 | -6.1% |
| Gross operating margin | 9900 | -€10,624 | €25,096 | +€35,720 | |
| Operating profit (loss) | 9901 | -€30,817 | €5,226 | +€36,043 | |
| Financial charges | 65/66B | €808 | €909 | +€102 | +12.6% |
| Recurring financial charges | 65 | €808 | €909 | +€102 | +12.6% |
| Profit (loss) for the period before taxes | 9903 | -€31,624 | €4,317 | +€35,941 | |
| Profit (loss) for the period | 9904 | -€31,624 | €4,317 | +€35,941 | |
| Profit (loss) for the period to be appropriated | 9905 | -€31,624 | €4,317 | +€35,941 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.