D.D.M.: 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.M.
Largest movements
- Receivables within one year +€49,458
up €49,458 (+23.1%), from €214,193 to €263,652
of which Other amounts receivable: +€53,703
- Financial fixed assets +€44,750
up €44,750 (+16.7%), from €267,573 to €312,323
- Tangible fixed assets -€42,649
down €42,649 (-9.3%), from €458,774 to €416,125
of which Plant, machinery and equipment: -€33,425
- Other debts +€64,966
up €64,966 (+11.2%), from €581,035 to €646,000
- Debts after one year -€11,800
down €11,800 (-8.2%), from €143,730 to €131,929
- Gross operating margin -€18,326
down €18,326 (-26.0%), from €70,368 to €52,043
- Taxes -€14,046
down €14,046 (-72.3%), from €19,429 to €5,383
- Financial charges -€868
down €868 (-18.8%), from €4,616 to €3,748
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 | €940,540 | €993,087 | +€52,547 | +5.6% |
| Fixed assets | 21/28 | €726,347 | €728,448 | +€2,101 | +0.3% |
| Tangible fixed assets | 22/27 | €458,774 | €416,125 | -€42,649 | -9.3% |
| Land and buildings | 22 | €266,183 | €257,259 | -€8,924 | -3.4% |
| Plant, machinery and equipment | 23 | €191,377 | €157,952 | -€33,425 | -17.5% |
| Furniture and vehicles | 24 | €1,214 | €914 | -€300 | -24.7% |
| Financial fixed assets | 28 | €267,573 | €312,323 | +€44,750 | +16.7% |
| Current assets | 29/58 | €214,193 | €264,639 | +€50,445 | +23.6% |
| Amounts receivable within one year | 40/41 | €214,193 | €263,652 | +€49,458 | +23.1% |
| Trade receivables | 40 | €29,808 | €25,563 | -€4,244 | -14.2% |
| Other amounts receivable | 41 | €184,386 | €238,089 | +€53,703 | +29.1% |
| Cash at bank and in hand | 54/58 | - | €987 | +€987 | |
| Total equity and liabilities | 10/49 | €940,540 | €993,087 | +€52,547 | +5.6% |
| Equity | 10/15 | €203,143 | €200,143 | -€3,000 | -1.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €182,683 | €179,683 | -€3,000 | -1.6% |
| Amounts payable | 17/49 | €737,397 | €792,944 | +€55,546 | +7.5% |
| Amounts payable after more than one year | 17 | €143,730 | €131,929 | -€11,800 | -8.2% |
| Financial debts | 170/4 | €143,730 | €131,929 | -€11,800 | -8.2% |
| Amounts payable within one year | 42/48 | €593,667 | €661,014 | +€67,347 | +11.3% |
| Current portion of amounts payable after more than one year | 42 | €10,578 | €11,800 | +€1,222 | +11.6% |
| Financial debts | 43 | €581 | - | -€581 | |
| Other loans | 439 | €581 | - | -€581 | |
| Trade debts | 44 | €1,474 | €3,214 | +€1,739 | +118.0% |
| Suppliers | 440/4 | €1,474 | €3,214 | +€1,739 | +118.0% |
| Other amounts payable | 47/48 | €581,035 | €646,000 | +€64,966 | +11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,326 | €42,649 | +€323 | +0.8% |
| Other operating charges | 640/8 | €3,263 | €3,263 | +€0 | 0.0% |
| Gross operating margin | 9900 | €70,368 | €52,043 | -€18,326 | -26.0% |
| Operating profit (loss) | 9901 | €24,780 | €6,130 | -€18,649 | -75.3% |
| Financial charges | 65/66B | €4,616 | €3,748 | -€868 | -18.8% |
| Recurring financial charges | 65 | €4,616 | €3,748 | -€868 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | €20,164 | €2,383 | -€17,781 | -88.2% |
| Income taxes | 67/77 | €19,429 | €5,383 | -€14,046 | -72.3% |
| Profit (loss) for the period | 9904 | €735 | -€3,000 | -€3,735 | |
| Profit (loss) for the period to be appropriated | 9905 | €735 | -€3,000 | -€3,735 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.