D.D.P.: 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.P.
Largest movements
- Cash -€286,174
down €286,174 (-99.5%), from €287,481 to €1,307
mainly Other debts (-€251,912) and Debts after one year (-€190,000)
- Tangible fixed assets -€96,735
down €96,735 (-3.4%), from €2.8m to €2.7m
- Other debts -€251,912
no longer reported in 2025 (was €251,912)
- Debts after one year -€190,000
down €190,000 (-23.5%), from €810,000 to €620,000
- Reserves +€49,851
up €49,851 (+30.0%), from €166,388 to €216,239
- Depreciation -€18,906
down €18,906 (-16.3%), from €115,640 to €96,735
- Taxes +€13,042
up €13,042 (+365%), from €3,575 to €16,617
- Gross operating margin +€9,477
up €9,477 (+4.6%), from €205,535 to €215,012
- Financial charges -€2,409
down €2,409 (-17.8%), from €13,526 to €11,117
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 | €3,132,564 | €2,753,123 | -€379,440 | -12.1% |
| Fixed assets | 21/28 | €2,838,342 | €2,741,607 | -€96,735 | -3.4% |
| Tangible fixed assets | 22/27 | €2,838,342 | €2,741,607 | -€96,735 | -3.4% |
| Land and buildings | 22 | €2,838,342 | €2,741,607 | -€96,735 | -3.4% |
| Current assets | 29/58 | €294,222 | €11,516 | -€282,705 | -96.1% |
| Amounts receivable within one year | 40/41 | €458 | €3,873 | +€3,414 | +745% |
| Other amounts receivable | 41 | €458 | €3,873 | +€3,414 | +745% |
| Cash at bank and in hand | 54/58 | €287,481 | €1,307 | -€286,174 | -99.5% |
| Deferred charges and accrued income | 490/1 | €6,283 | €6,337 | +€54 | +0.9% |
| Total equity and liabilities | 10/49 | €3,132,564 | €2,753,123 | -€379,440 | -12.1% |
| Equity | 10/15 | €2,070,526 | €2,120,377 | +€49,851 | +2.4% |
| Contributions | 10/11 | €1,904,138 | €1,904,138 | = | 0.0% |
| Reserves | 13 | €166,388 | €216,239 | +€49,851 | +30.0% |
| Distributable reserves | 133 | €166,388 | €216,239 | +€49,851 | +30.0% |
| Amounts payable | 17/49 | €1,062,038 | €632,747 | -€429,291 | -40.4% |
| Amounts payable after more than one year | 17 | €810,000 | €620,000 | -€190,000 | -23.5% |
| Other amounts payable | 178/9 | €810,000 | €620,000 | -€190,000 | -23.5% |
| Amounts payable within one year | 42/48 | €252,038 | €1,815 | -€250,223 | -99.3% |
| Trade debts | 44 | €126 | €1,815 | +€1,689 | +1,340% |
| Suppliers | 440/4 | €126 | €1,815 | +€1,689 | +1,340% |
| Other amounts payable | 47/48 | €251,912 | - | -€251,912 | |
| Accrued charges and deferred income | 492/3 | - | €10,932 | +€10,932 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €115,640 | €96,735 | -€18,906 | -16.3% |
| Other operating charges | 640/8 | €40,968 | €40,692 | -€277 | -0.7% |
| Gross operating margin | 9900 | €205,535 | €215,012 | +€9,477 | +4.6% |
| Operating profit (loss) | 9901 | €48,926 | €77,585 | +€28,659 | +58.6% |
| Financial charges | 65/66B | €13,526 | €11,117 | -€2,409 | -17.8% |
| Recurring financial charges | 65 | €13,526 | €11,117 | -€2,409 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | €35,400 | €66,468 | +€31,068 | +87.8% |
| Income taxes | 67/77 | €3,575 | €16,617 | +€13,042 | +365% |
| Profit (loss) for the period | 9904 | €31,825 | €49,851 | +€18,026 | +56.6% |
| Profit (loss) for the period to be appropriated | 9905 | €31,825 | €49,851 | +€18,026 | +56.6% |
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 18 October 2026 via checked.be.