D.D.P.: 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.P.
Largest movements
- Cash -€130,656
down €130,656 (-27.0%), from €484,486 to €353,830
mainly Receivables after one year (-€127,988) and Investment in fixed assets (net) (-€91,915)
- Receivables after one year +€127,988
up €127,988 (+39.7%), from €322,012 to €450,000
of which Other amounts receivable: +€377,988
- Tangible fixed assets +€79,990
up €79,990 (+32.8%), from €243,740 to €323,730
of which Assets under construction and advance payments: +€71,000
- Current investments +€20,000
up €20,000 (+136.7%), from €14,627 to €34,627
- Reserves +€101,902
up €101,902 (+11.2%), from €912,103 to €1.0m
of which Distributable reserves: +€101,902
- Tax, wage and social debts +€32,420
up €32,420 (+85.5%), from €37,900 to €70,320
- Debts after one year -€12,813
down €12,813 (-7.8%), from €164,420 to €151,607
- Financial income -€595,821
down €595,821 (-98.2%), from €607,049 to €11,228
- Gross operating margin +€56,056
up €56,056 (+65.0%), from €86,284 to €142,341
- Taxes +€8,678
up €8,678 (+26.9%), from €32,215 to €40,893
- Depreciation -€1,607
down €1,607 (-21.9%), from €7,332 to €5,726
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,143,206 | €1,256,380 | +€113,173 | +9.9% |
| Fixed assets | 21/28 | €294,020 | €380,210 | +€86,190 | +29.3% |
| Tangible fixed assets | 22/27 | €243,740 | €323,730 | +€79,990 | +32.8% |
| Land and buildings | 22 | €241,471 | €238,975 | -€2,496 | -1.0% |
| Plant, machinery and equipment | 23 | €1,586 | €1,057 | -€529 | -33.3% |
| Furniture and vehicles | 24 | €683 | €12,698 | +€12,015 | +1759.7% |
| Assets under construction and advance payments | 27 | - | €71,000 | +€71,000 | |
| Financial fixed assets | 28 | €50,280 | €56,480 | +€6,200 | +12.3% |
| Current assets | 29/58 | €849,186 | €876,170 | +€26,984 | +3.2% |
| Amounts receivable after more than one year | 29 | €322,012 | €450,000 | +€127,988 | +39.7% |
| Trade receivables | 290 | €250,000 | - | -€250,000 | |
| Other amounts receivable | 291 | €72,012 | €450,000 | +€377,988 | +524.9% |
| Amounts receivable within one year | 40/41 | €19,329 | €20,503 | +€1,174 | +6.1% |
| Trade receivables | 40 | €12,209 | €14,072 | +€1,863 | +15.3% |
| Other amounts receivable | 41 | €7,121 | €6,431 | -€690 | -9.7% |
| Current investments | 50/53 | €14,627 | €34,627 | +€20,000 | +136.7% |
| Cash at bank and in hand | 54/58 | €484,486 | €353,830 | -€130,656 | -27.0% |
| Deferred charges and accrued income | 490/1 | €8,732 | €17,210 | +€8,478 | +97.1% |
| Total equity and liabilities | 10/49 | €1,143,206 | €1,256,380 | +€113,173 | +9.9% |
| Equity | 10/15 | €918,303 | €1,020,205 | +€101,902 | +11.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €912,103 | €1,014,005 | +€101,902 | +11.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,772 | €11,772 | = | 0.0% |
| Distributable reserves | 133 | €898,471 | €1,000,373 | +€101,902 | +11.3% |
| Amounts payable | 17/49 | €224,904 | €236,175 | +€11,271 | +5.0% |
| Amounts payable after more than one year | 17 | €164,420 | €151,607 | -€12,813 | -7.8% |
| Financial debts | 170/4 | €164,420 | €151,607 | -€12,813 | -7.8% |
| Amounts payable within one year | 42/48 | €60,484 | €84,568 | +€24,084 | +39.8% |
| Current portion of amounts payable after more than one year | 42 | €13,553 | €12,813 | -€740 | -5.5% |
| Financial debts | 43 | €5,000 | - | -€5,000 | |
| Credit institutions | 430/8 | €5,000 | - | -€5,000 | |
| Trade debts | 44 | €2,781 | €185 | -€2,596 | -93.4% |
| Suppliers | 440/4 | €2,781 | €185 | -€2,596 | -93.4% |
| Taxes, remuneration and social security | 45 | €37,900 | €70,320 | +€32,420 | +85.5% |
| Taxes | 450/3 | €37,900 | €70,320 | +€32,420 | +85.5% |
| Other amounts payable | 47/48 | €1,250 | €1,250 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,332 | €5,726 | -€1,607 | -21.9% |
| Other operating charges | 640/8 | €1,226 | €2,432 | +€1,206 | +98.3% |
| Gross operating margin | 9900 | €86,284 | €142,341 | +€56,056 | +65.0% |
| Operating profit (loss) | 9901 | €77,726 | €134,183 | +€56,457 | +72.6% |
| Financial income | 75/76B | €607,049 | €11,228 | -€595,821 | -98.2% |
| Recurring financial income | 75 | €607,049 | €11,228 | -€595,821 | -98.2% |
| Financial charges | 65/66B | €3,345 | €2,616 | -€729 | -21.8% |
| Recurring financial charges | 65 | €3,345 | €2,616 | -€729 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | €681,430 | €142,795 | -€538,635 | -79.0% |
| Income taxes | 67/77 | €32,215 | €40,893 | +€8,678 | +26.9% |
| Profit (loss) for the period | 9904 | €649,215 | €101,902 | -€547,313 | -84.3% |
| Profit (loss) for the period to be appropriated | 9905 | €649,215 | €101,902 | -€547,313 | -84.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.