D.D.M.L.: 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.M.L.
Largest movements
- Tangible fixed assets -€24,589
down €24,589 (-69.0%), from €35,626 to €11,037
of which Furniture and vehicles: -€21,919
- Financial fixed assets +€16,188
up €16,188 (+75.5%), from €21,447 to €37,635
- Cash -€14,631
down €14,631 (-32.8%), from €44,632 to €30,001
mainly Investment in fixed assets (net) (-€16,189) and Current portion of long-term debt (-€11,045)
- Receivables within one year +€10,975
up €10,975 (+13.8%), from €79,566 to €90,541
of which Trade receivables: +€10,740
- Current portion of long-term debt -€11,045
down €11,045 (-83.3%), from €13,266 to €2,221
- Reserves +€4,000
up €4,000 (+3.4%), from €117,337 to €121,337
of which Distributable reserves: +€4,000
- Other debts -€3,944
down €3,944 (-97.5%), from €4,046 to €102
- Debts after one year -€2,221
down €2,221 (-100%), from €2,221 to €0
- Gross operating margin -€1,805
down €1,805 (-5.1%), from €35,329 to €33,524
- Other operating charges +€1,037
up €1,037 (+116%), from €896 to €1,933
- Taxes -€455
down €455 (-13.2%), from €3,457 to €3,002
- Financial charges -€391
down €391 (-71.6%), from €546 to €155
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 | €181,755 | €169,713 | -€12,042 | -6.6% |
| Fixed assets | 21/28 | €57,073 | €48,672 | -€8,401 | -14.7% |
| Tangible fixed assets | 22/27 | €35,626 | €11,037 | -€24,589 | -69.0% |
| Furniture and vehicles | 24 | €26,241 | €4,322 | -€21,919 | -83.5% |
| Other tangible fixed assets | 26 | €9,385 | €6,715 | -€2,670 | -28.4% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €21,447 | €37,635 | +€16,188 | +75.5% |
| Current assets | 29/58 | €124,682 | €121,041 | -€3,641 | -2.9% |
| Amounts receivable within one year | 40/41 | €79,566 | €90,541 | +€10,975 | +13.8% |
| Trade receivables | 40 | €79,566 | €90,306 | +€10,740 | +13.5% |
| Other amounts receivable | 41 | - | €235 | +€235 | |
| Cash at bank and in hand | 54/58 | €44,632 | €30,001 | -€14,631 | -32.8% |
| Deferred charges and accrued income | 490/1 | €484 | €499 | +€15 | +3.1% |
| Total equity and liabilities | 10/49 | €181,755 | €169,713 | -€12,042 | -6.6% |
| Equity | 10/15 | €143,520 | €148,552 | +€5,032 | +3.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €117,337 | €121,337 | +€4,000 | +3.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €115,477 | €119,477 | +€4,000 | +3.5% |
| Profit (loss) carried forward | 14 | €7,583 | €8,615 | +€1,032 | +13.6% |
| Amounts payable | 17/49 | €38,235 | €21,161 | -€17,074 | -44.7% |
| Amounts payable after more than one year | 17 | €2,221 | €0 | -€2,221 | -100% |
| Financial debts | 170/4 | €2,221 | €0 | -€2,221 | -100% |
| Amounts payable within one year | 42/48 | €36,014 | €21,161 | -€14,853 | -41.2% |
| Current portion of amounts payable after more than one year | 42 | €13,266 | €2,221 | -€11,045 | -83.3% |
| Trade debts | 44 | €1,836 | €1,806 | -€30 | -1.6% |
| Suppliers | 440/4 | €1,836 | €1,806 | -€30 | -1.6% |
| Taxes, remuneration and social security | 45 | €16,866 | €17,032 | +€166 | +1.0% |
| Taxes | 450/3 | €16,866 | €17,032 | +€166 | +1.0% |
| Other amounts payable | 47/48 | €4,046 | €102 | -€3,944 | -97.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,610 | €24,590 | -€20 | -0.1% |
| Other operating charges | 640/8 | €896 | €1,933 | +€1,037 | +116% |
| Gross operating margin | 9900 | €35,329 | €33,524 | -€1,805 | -5.1% |
| Operating profit (loss) | 9901 | €9,823 | €7,001 | -€2,822 | -28.7% |
| Financial income | 75/76B | €1,113 | €1,188 | +€75 | +6.7% |
| Recurring financial income | 75 | €1,113 | €1,188 | +€75 | +6.7% |
| Financial charges | 65/66B | €546 | €155 | -€391 | -71.6% |
| Recurring financial charges | 65 | €546 | €155 | -€391 | -71.6% |
| Profit (loss) for the period before taxes | 9903 | €10,390 | €8,034 | -€2,356 | -22.7% |
| Income taxes | 67/77 | €3,457 | €3,002 | -€455 | -13.2% |
| Profit (loss) for the period | 9904 | €6,933 | €5,032 | -€1,901 | -27.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,933 | €5,032 | -€1,901 | -27.4% |
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 22 October 2026 via checked.be.