D.D.P. Concept: 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. Concept
Largest movements
- Cash +€27,353
up €27,353 (+152%), from €17,998 to €45,351
mainly Net result for the year (+€22,436) and Tax, wage and social debts (+€15,629)
- Receivables within one year +€11,784
up €11,784 (+34.8%), from €33,897 to €45,681
of which Other amounts receivable: +€7,899
- Reserves +€21,800
up €21,800 (+79.3%), from €27,490 to €49,290
of which Distributable reserves: +€21,800
- Tax, wage and social debts +€15,629
up €15,629 (+279%), from €5,610 to €21,239
of which Remuneration and social security: +€7,888
- Trade debts +€1,186
up €1,186 (+25.4%), from €4,674 to €5,861
- Gross operating margin +€35,015
up €35,015, from -€4,269 to €30,746
- Taxes +€6,298
up €6,298 (+2,243%), from €281 to €6,579
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 | €53,933 | €93,185 | +€39,251 | +72.8% |
| Current assets | 29/58 | €53,933 | €93,185 | +€39,251 | +72.8% |
| Stocks and contracts in progress | 3 | €274 | €123 | -€151 | -55.0% |
| Stocks | 30/36 | €274 | €123 | -€151 | -55.0% |
| Amounts receivable within one year | 40/41 | €33,897 | €45,681 | +€11,784 | +34.8% |
| Trade receivables | 40 | €26,322 | €30,207 | +€3,885 | +14.8% |
| Other amounts receivable | 41 | €7,575 | €15,474 | +€7,899 | +104% |
| Cash at bank and in hand | 54/58 | €17,998 | €45,351 | +€27,353 | +152% |
| Deferred charges and accrued income | 490/1 | €1,764 | €2,029 | +€265 | +15.0% |
| Total equity and liabilities | 10/49 | €53,933 | €93,185 | +€39,251 | +72.8% |
| Equity | 10/15 | €41,899 | €64,335 | +€22,436 | +53.5% |
| Contributions | 10/11 | €8,860 | €8,860 | = | 0.0% |
| Contributions outside capital | 11 | €8,860 | €8,860 | = | 0.0% |
| Share premium | 1100/10 | €8,860 | €8,860 | = | 0.0% |
| Reserves | 13 | €27,490 | €49,290 | +€21,800 | +79.3% |
| Tax-exempt reserves | 132 | €27,490 | €27,490 | = | 0.0% |
| Distributable reserves | 133 | - | €21,800 | +€21,800 | |
| Profit (loss) carried forward | 14 | €5,549 | €6,184 | +€636 | +11.5% |
| Amounts payable | 17/49 | €12,034 | €28,850 | +€16,816 | +140% |
| Amounts payable within one year | 42/48 | €12,034 | €28,850 | +€16,816 | +140% |
| Trade debts | 44 | €4,674 | €5,861 | +€1,186 | +25.4% |
| Suppliers | 440/4 | €4,674 | €5,861 | +€1,186 | +25.4% |
| Advances received on contracts in progress | 46 | €1,750 | €1,750 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €5,610 | €21,239 | +€15,629 | +279% |
| Taxes | 450/3 | €2,784 | €10,526 | +€7,741 | +278% |
| Remuneration and social security | 454/9 | €2,826 | €10,714 | +€7,888 | +279% |
| Remuneration, social security and pensions | 62 | - | €156 | +€156 | |
| Other operating charges | 640/8 | €1,198 | €1,386 | +€188 | +15.7% |
| Gross operating margin | 9900 | -€4,269 | €30,746 | +€35,015 | |
| Operating profit (loss) | 9901 | -€5,467 | €29,203 | +€34,670 | |
| Financial income | 75/76B | €5 | €3 | -€2 | -41.4% |
| Recurring financial income | 75 | €5 | €3 | -€2 | -41.4% |
| Financial charges | 65/66B | €187 | €192 | +€5 | +2.6% |
| Recurring financial charges | 65 | €187 | €192 | +€5 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,649 | €29,014 | +€34,663 | |
| Income taxes | 67/77 | €281 | €6,579 | +€6,298 | +2,243% |
| Profit (loss) for the period | 9904 | -€5,930 | €22,436 | +€28,365 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,930 | €22,436 | +€28,365 |
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 17 October 2026 via checked.be.