D.D. MANAGEMENT: 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. MANAGEMENT
Largest movements
- Receivables within one year +€13,811
up €13,811 (+14.8%), from €93,337 to €107,148
- Cash +€2,481
up €2,481 (+43.8%), from €5,671 to €8,152
mainly Net result for the year (+€11,475) and Trade debts (+€7,188)
- Reserves +€11,475
up €11,475 (+16.9%), from €67,700 to €79,175
- Trade debts +€7,188
up €7,188 (+21,216%), from €34 to €7,222
- Tax, wage and social debts -€2,371
down €2,371 (-12.6%), from €18,874 to €16,504
of which Taxes: -€4,944
- Gross operating margin -€9,702
down €9,702 (-37.3%), from €25,996 to €16,294
- Taxes -€2,930
down €2,930 (-40.5%), from €7,233 to €4,303
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 | €99,008 | €115,300 | +€16,292 | +16.5% |
| Current assets | 29/58 | €99,008 | €115,300 | +€16,292 | +16.5% |
| Amounts receivable within one year | 40/41 | €93,337 | €107,148 | +€13,811 | +14.8% |
| Other amounts receivable | 41 | €93,337 | €107,148 | +€13,811 | +14.8% |
| Cash at bank and in hand | 54/58 | €5,671 | €8,152 | +€2,481 | +43.8% |
| Total equity and liabilities | 10/49 | €99,008 | €115,300 | +€16,292 | +16.5% |
| Equity | 10/15 | €80,100 | €91,575 | +€11,475 | +14.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €67,700 | €79,175 | +€11,475 | +16.9% |
| Distributable reserves | 133 | €67,700 | €79,175 | +€11,475 | +16.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €18,908 | €23,725 | +€4,818 | +25.5% |
| Amounts payable within one year | 42/48 | €18,908 | €23,725 | +€4,818 | +25.5% |
| Trade debts | 44 | €34 | €7,222 | +€7,188 | +21,216% |
| Suppliers | 440/4 | €34 | €7,222 | +€7,188 | +21,216% |
| Taxes, remuneration and social security | 45 | €18,874 | €16,504 | -€2,371 | -12.6% |
| Taxes | 450/3 | €15,558 | €10,613 | -€4,944 | -31.8% |
| Remuneration and social security | 454/9 | €3,316 | €5,890 | +€2,574 | +77.6% |
| Other operating charges | 640/8 | €502 | €528 | +€25 | +5.1% |
| Gross operating margin | 9900 | €25,996 | €16,294 | -€9,702 | -37.3% |
| Operating profit (loss) | 9901 | €25,494 | €15,766 | -€9,728 | -38.2% |
| Financial income | 75/76B | €125 | €118 | -€7 | -5.3% |
| Recurring financial income | 75 | €125 | €118 | -€7 | -5.3% |
| Financial charges | 65/66B | €97 | €106 | +€10 | +9.9% |
| Recurring financial charges | 65 | €97 | €106 | +€10 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | €25,522 | €15,778 | -€9,744 | -38.2% |
| Income taxes | 67/77 | €7,233 | €4,303 | -€2,930 | -40.5% |
| Profit (loss) for the period | 9904 | €18,289 | €11,475 | -€6,814 | -37.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,289 | €11,475 | -€6,814 | -37.3% |
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 21 October 2026 via checked.be.