D.D.M.: 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.
What changed
D.D.M.
NACE 46.499, Wholesale of other household goods
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€224,926
2024 · €257,495-€32,569
Equity
€2.4m
2024 · €3.1m-€775,074
Cash
€18,860
2024 · €19,366-€506
Balance sheet total
€5.1m
2024 · €4.8m+€281,120
Largest movements
Assets
- Receivables within one year +€291,596
up €291,596 (+8.1%), from €3.6m to €3.9m
of which Other amounts receivable: +€307,577
Equity and liabilities
- Other debts +€1.0m
up €1.0m (+82.9%), from €1.2m to €2.2m
- Profit (loss) carried forward -€775,074
down €775,074 (-51.1%), from €1.5m to €742,663
Income statement
- Gross operating margin +€32,524
up €32,524 (+3.8%), from €850,395 to €882,919
- Financial income -€30,382
down €30,382 (-56.4%), from €53,834 to €23,451
- Staff costs +€29,081
up €29,081 (+6.6%), from €438,652 to €467,733
- Depreciation +€18,572
up €18,572 (+44.0%), from €42,204 to €60,776
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.
Result 2024
€257,495
Gross operating margin
+€32,524
Staff costs
-€29,081
Depreciation
-€18,572
Write-downs
+€6,574
Other operating charges
+€3,167
Other operating items
-€1,418
Financial income
-€30,382
Financial charges
-€264
Taxes
+€4,883
Result 2025
€224,926
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.
From operations
+€1.1m
Investment
-€80,982
Financing
-€1.0m
Cash 2024
€19,366
From operations (derived)
+€1.1m
Net result for the year
+€224,926
Depreciation
+€60,776
Stocks and contracts
+€26,116
Receivables within one year
-€291,596
Deferred charges and accrued income
+€4,060
Trade debts
+€34,130
Tax, wage and social debts
+€22,647
Smaller working-capital items
-€825
Other debts
+€1.0m
Investment (derived)
-€80,982
Investment in fixed assets (net)
-€80,982
Financing
-€1.0m
Contributions, distributions and other
-€1.0m
Cash 2025
€18,860
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,804,739 | €5,085,859 | +€281,120 | +5.9% |
| Fixed assets | 21/28 | €419,683 | €439,889 | +€20,206 | +4.8% |
| Tangible fixed assets | 22/27 | €419,683 | €439,889 | +€20,206 | +4.8% |
| Plant, machinery and equipment | 23 | €143,024 | €139,736 | -€3,288 | -2.3% |
| Furniture and vehicles | 24 | €11,647 | €15,917 | +€4,270 | +36.7% |
| Other tangible fixed assets | 26 | €265,012 | €284,236 | +€19,224 | +7.3% |
| Current assets | 29/58 | €4,385,056 | €4,645,970 | +€260,914 | +6.0% |
| Stocks and contracts in progress | 3 | €741,472 | €715,356 | -€26,116 | -3.5% |
| Stocks | 30/36 | €741,472 | €715,356 | -€26,116 | -3.5% |
| Amounts receivable within one year | 40/41 | €3,620,158 | €3,911,754 | +€291,596 | +8.1% |
| Trade receivables | 40 | €337,549 | €321,568 | -€15,981 | -4.7% |
| Other amounts receivable | 41 | €3,282,609 | €3,590,187 | +€307,577 | +9.4% |
| Cash at bank and in hand | 54/58 | €19,366 | €18,860 | -€506 | -2.6% |
| Deferred charges and accrued income | 490/1 | €4,060 | - | -€4,060 | |
| Total equity and liabilities | 10/49 | €4,804,739 | €5,085,859 | +€281,120 | +5.9% |
| Equity | 10/15 | €3,135,937 | €2,360,863 | -€775,074 | -24.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,556,200 | €1,556,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €1,550,000 | €1,550,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,517,737 | €742,663 | -€775,074 | -51.1% |
| Amounts payable | 17/49 | €1,668,802 | €2,724,996 | +€1.1m | +63.3% |
| Amounts payable within one year | 42/48 | €1,667,802 | €2,724,071 | +€1.1m | +63.3% |
| Trade debts | 44 | €344,636 | €378,766 | +€34,130 | +9.9% |
| Suppliers | 440/4 | €344,636 | €378,766 | +€34,130 | +9.9% |
| Advances received on contracts in progress | 46 | €1,762 | €1,011 | -€751 | -42.6% |
| Taxes, remuneration and social security | 45 | €114,329 | €136,976 | +€22,647 | +19.8% |
| Taxes | 450/3 | €52,629 | €70,251 | +€17,621 | +33.5% |
| Remuneration and social security | 454/9 | €61,700 | €66,725 | +€5,026 | +8.1% |
| Other amounts payable | 47/48 | €1,207,075 | €2,207,317 | +€1.0m | +82.9% |
| Accrued charges and deferred income | 492/3 | €1,000 | €926 | -€74 | -7.4% |
| Remuneration, social security and pensions | 62 | €438,652 | €467,733 | +€29,081 | +6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,204 | €60,776 | +€18,572 | +44.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €19,946 | €13,372 | -€6,574 | -33.0% |
| Other operating charges | 640/8 | €52,768 | €49,602 | -€3,167 | -6.0% |
| Non-recurring operating charges | 66A | €629 | €2,047 | +€1,418 | +225.5% |
| Gross operating margin | 9900 | €850,395 | €882,919 | +€32,524 | +3.8% |
| Operating profit (loss) | 9901 | €296,195 | €289,389 | -€6,806 | -2.3% |
| Financial income | 75/76B | €53,834 | €23,451 | -€30,382 | -56.4% |
| Recurring financial income | 75 | €53,834 | €23,451 | -€30,382 | -56.4% |
| Financial charges | 65/66B | €3,664 | €3,928 | +€264 | +7.2% |
| Recurring financial charges | 65 | €3,664 | €3,928 | +€264 | +7.2% |
| Profit (loss) for the period before taxes | 9903 | €346,365 | €308,912 | -€37,453 | -10.8% |
| Income taxes | 67/77 | €88,870 | €83,987 | -€4,883 | -5.5% |
| Profit (loss) for the period | 9904 | €257,495 | €224,926 | -€32,569 | -12.6% |
| Profit (loss) for the period to be appropriated | 9905 | €257,495 | €224,926 | -€32,569 | -12.6% |
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 12 October 2026 via checked.be.