D.D.-NET: 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.-NET
Largest movements
- Cash -€21,868
down €21,868 (-65.2%), from €33,547 to €11,680
mainly Trade debts (-€18,221) and Tax, wage and social debts (-€15,275)
- Tangible fixed assets -€7,107
down €7,107 (-32.1%), from €22,127 to €15,020
of which Leasing and similar rights: -€8,603
- Reserves +€292,105
up €292,105 (+170.2%), from €171,576 to €463,681
of which Distributable reserves: +€293,965
- Profit (loss) carried forward -€278,922
down €278,922 (-100.0%), from €278,922 to €0
- Trade debts -€18,221
down €18,221 (-44.5%), from €40,971 to €22,749
- Tax, wage and social debts -€15,275
down €15,275 (-33.3%), from €45,869 to €30,593
of which Remuneration and social security: -€16,991
- Current portion of long-term debt -€7,705
down €7,705 (-55.6%), from €13,864 to €6,159
- Gross operating margin -€58,477
down €58,477 (-24.8%), from €236,047 to €177,570
- Staff costs -€36,186
down €36,186 (-20.0%), from €181,267 to €145,081
- Write-downs -€6,434
down €6,434, from €5,834 to -€600
- Taxes -€4,872
down €4,872 (-41.8%), from €11,654 to €6,782
- Financial charges +€2,462
up €2,462 (+47.6%), from €5,172 to €7,634
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 | €605,517 | €577,461 | -€28,055 | -4.6% |
| Fixed assets | 21/28 | €23,888 | €16,781 | -€7,107 | -29.7% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €22,127 | €15,020 | -€7,107 | -32.1% |
| Plant, machinery and equipment | 23 | €1,839 | €1,532 | -€307 | -16.7% |
| Furniture and vehicles | 24 | €484 | €180 | -€305 | -62.9% |
| Leasing and similar rights | 25 | €19,804 | €11,201 | -€8,603 | -43.4% |
| Other tangible fixed assets | 26 | - | €2,108 | +€2,108 | |
| Financial fixed assets | 28 | €1,760 | €1,760 | = | 0.0% |
| Current assets | 29/58 | €581,629 | €560,680 | -€20,949 | -3.6% |
| Amounts receivable after more than one year | 29 | €200,000 | €200,000 | = | 0.0% |
| Other amounts receivable | 291 | €200,000 | €200,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €345,526 | €346,575 | +€1,048 | +0.3% |
| Trade receivables | 40 | €324,351 | €330,688 | +€6,337 | +2.0% |
| Other amounts receivable | 41 | €21,175 | €15,887 | -€5,288 | -25.0% |
| Cash at bank and in hand | 54/58 | €33,547 | €11,680 | -€21,868 | -65.2% |
| Deferred charges and accrued income | 490/1 | €2,555 | €2,426 | -€129 | -5.1% |
| Total equity and liabilities | 10/49 | €605,517 | €577,461 | -€28,055 | -4.6% |
| Equity | 10/15 | €469,098 | €482,281 | +€13,183 | +2.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €171,576 | €463,681 | +€292,105 | +170.2% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | €169,716 | €463,681 | +€293,965 | +173.2% |
| Profit (loss) carried forward | 14 | €278,922 | €0 | -€278,922 | -100.0% |
| Provisions and deferred taxes | 16 | €13,849 | €13,849 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €13,849 | €13,849 | = | 0.0% |
| Pensions and similar obligations | 160 | €13,849 | €13,849 | = | 0.0% |
| Amounts payable | 17/49 | €122,570 | €81,332 | -€41,238 | -33.6% |
| Amounts payable after more than one year | 17 | €18,479 | €12,577 | -€5,902 | -31.9% |
| Financial debts | 170/4 | €13,664 | €7,296 | -€6,367 | -46.6% |
| Other amounts payable | 178/9 | €4,816 | €5,281 | +€465 | +9.7% |
| Amounts payable within one year | 42/48 | €104,090 | €68,754 | -€35,336 | -33.9% |
| Current portion of amounts payable after more than one year | 42 | €13,864 | €6,159 | -€7,705 | -55.6% |
| Financial debts | 43 | €3,386 | €9,252 | +€5,866 | +173.2% |
| Credit institutions | 430/8 | €3,386 | €9,252 | +€5,866 | +173.2% |
| Trade debts | 44 | €40,971 | €22,749 | -€18,221 | -44.5% |
| Suppliers | 440/4 | €40,971 | €22,749 | -€18,221 | -44.5% |
| Taxes, remuneration and social security | 45 | €45,869 | €30,593 | -€15,275 | -33.3% |
| Taxes | 450/3 | €3,550 | €5,266 | +€1,716 | +48.3% |
| Remuneration and social security | 454/9 | €42,319 | €25,327 | -€16,991 | -40.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €181,267 | €145,081 | -€36,186 | -20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,410 | €9,287 | -€123 | -1.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,834 | -€600 | -€6,434 | |
| Other operating charges | 640/8 | €2,180 | €1,394 | -€786 | -36.0% |
| Gross operating margin | 9900 | €236,047 | €177,570 | -€58,477 | -24.8% |
| Operating profit (loss) | 9901 | €37,356 | €22,408 | -€14,948 | -40.0% |
| Financial income | 75/76B | €5,522 | €5,191 | -€332 | -6.0% |
| Recurring financial income | 75 | €5,522 | €5,191 | -€332 | -6.0% |
| Financial charges | 65/66B | €5,172 | €7,634 | +€2,462 | +47.6% |
| Recurring financial charges | 65 | €5,172 | €7,634 | +€2,462 | +47.6% |
| Profit (loss) for the period before taxes | 9903 | €37,707 | €19,965 | -€17,742 | -47.1% |
| Income taxes | 67/77 | €11,654 | €6,782 | -€4,872 | -41.8% |
| Profit (loss) for the period | 9904 | €26,053 | €13,183 | -€12,870 | -49.4% |
| Profit (loss) for the period to be appropriated | 9905 | €26,053 | €13,183 | -€12,870 | -49.4% |
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 11 October 2026 via checked.be.