D.D.P.M.: 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.
What changed
D.D.P.M.
NACE 56.301, Cafés and bars
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€741,035
2024 · €327,162+€413,872
Equity
€3.0m
2024 · €2.3m+€741,035
Cash
€1.2m
2024 · €593,259+€625,510
Balance sheet total
€5.3m
2024 · €4.5m+€807,763
Largest movements
Assets
- Cash +€625,510
up €625,510 (+105%), from €593,259 to €1.2m
mainly Net result for the year (+€741,035) and Depreciation (+€412,423)
- Tangible fixed assets +€141,785
up €141,785 (+4.3%), from €3.3m to €3.5m
of which Land and buildings: +€434,520
Equity and liabilities
- Profit (loss) carried forward +€741,035
up €741,035 (+34.6%), from €2.1m to €2.9m
- Debts after one year +€60,723
up €60,723 (+3.8%), from €1.6m to €1.7m
Income statement
- Gross operating margin +€644,770
up €644,770 (+55.2%), from €1.2m to €1.8m
- Turnover +€507,866
up €507,866 (+25.6%), from €2.0m to €2.5m
- Taxes +€136,051
up €136,051 (+113%), from €120,812 to €256,863
- Purchases and services -€96,943
down €96,943 (-11.1%), from €874,419 to €777,476
- Staff costs +€73,569
up €73,569 (+35.3%), from €208,439 to €282,008
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.
Result 2024
€327,162
Gross operating margin
+€644,770
Staff costs
-€73,569
Depreciation
-€30,518
Other operating charges
-€1,585
Financial income
+€1,780
Financial charges
+€9,043
Taxes
-€136,051
Result 2025
€741,035
raises the resultlowers the result
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.
From operations
+€1.1m
Investment
-€554,208
Financing
+€75,600
Cash 2024
€593,259
From operations (derived)
+€1.1m
Net result for the year
+€741,035
Depreciation
+€412,423
Stocks and contracts
+€400
Receivables within one year
-€30,475
Deferred charges and accrued income
-€10,394
Trade debts
-€24,274
Tax, wage and social debts
+€15,566
Other debts
+€3,620
Accrued charges and deferred income
-€3,783
Investment (derived)
-€554,208
Investment in fixed assets (net)
-€554,208
Financing
+€75,600
Debts after one year
+€60,723
Current portion of long-term debt
+€14,877
Cash 2025
€1.2m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,458,756 | €5,266,519 | +€807,763 | +18.1% |
| Fixed assets | 21/28 | €3,820,293 | €3,962,078 | +€141,785 | +3.7% |
| Tangible fixed assets | 22/27 | €3,335,231 | €3,477,016 | +€141,785 | +4.3% |
| Land and buildings | 22 | €1,459,809 | €1,894,328 | +€434,520 | +29.8% |
| Plant, machinery and equipment | 23 | €1,844,703 | €1,564,032 | -€280,671 | -15.2% |
| Furniture and vehicles | 24 | €30,719 | €18,655 | -€12,065 | -39.3% |
| Financial fixed assets | 28 | €485,062 | €485,062 | = | 0.0% |
| Current assets | 29/58 | €638,463 | €1,304,442 | +€665,979 | +104% |
| Stocks and contracts in progress | 3 | €13,469 | €13,069 | -€400 | -3.0% |
| Stocks | 30/36 | €13,469 | €13,069 | -€400 | -3.0% |
| Amounts receivable within one year | 40/41 | €31,736 | €62,211 | +€30,475 | +96.0% |
| Trade receivables | 40 | €17,322 | €2,898 | -€14,424 | -83.3% |
| Other amounts receivable | 41 | €14,414 | €59,313 | +€44,899 | +312% |
| Cash at bank and in hand | 54/58 | €593,259 | €1,218,768 | +€625,510 | +105% |
| Deferred charges and accrued income | 490/1 | - | €10,394 | +€10,394 | |
| Total equity and liabilities | 10/49 | €4,458,756 | €5,266,519 | +€807,763 | +18.1% |
| Equity | 10/15 | €2,253,768 | €2,994,803 | +€741,035 | +32.9% |
| Contributions | 10/11 | €99,157 | €99,157 | = | 0.0% |
| Capital | 10 | €99,157 | €99,157 | = | 0.0% |
| Issued capital | 100 | €99,157 | €99,157 | = | 0.0% |
| Reserves | 13 | €10,245 | €10,245 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,916 | €9,916 | = | 0.0% |
| Legal reserve | 130 | €9,916 | €9,916 | = | 0.0% |
| Tax-exempt reserves | 132 | €329 | €329 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,144,366 | €2,885,400 | +€741,035 | +34.6% |
| Amounts payable | 17/49 | €2,204,988 | €2,271,717 | +€66,729 | +3.0% |
| Amounts payable after more than one year | 17 | €1,595,296 | €1,656,019 | +€60,723 | +3.8% |
| Financial debts | 170/4 | €1,595,296 | €1,656,019 | +€60,723 | +3.8% |
| Amounts payable within one year | 42/48 | €602,532 | €612,320 | +€9,789 | +1.6% |
| Current portion of amounts payable after more than one year | 42 | €387,085 | €401,961 | +€14,877 | +3.8% |
| Trade debts | 44 | €63,529 | €39,255 | -€24,274 | -38.2% |
| Suppliers | 440/4 | €63,529 | €39,255 | -€24,274 | -38.2% |
| Taxes, remuneration and social security | 45 | €128,870 | €144,435 | +€15,566 | +12.1% |
| Taxes | 450/3 | €89,131 | €99,626 | +€10,495 | +11.8% |
| Remuneration and social security | 454/9 | €39,738 | €44,809 | +€5,071 | +12.8% |
| Other amounts payable | 47/48 | €23,049 | €26,669 | +€3,620 | +15.7% |
| Accrued charges and deferred income | 492/3 | €7,160 | €3,377 | -€3,783 | -52.8% |
| Turnover | 70 | €1,985,873 | €2,493,738 | +€507,866 | +25.6% |
| Non-recurring operating income | 76A | - | €56,500 | +€56,500 | |
| Goods, raw materials, services and sundry goods | 60/61 | €874,419 | €777,476 | -€96,943 | -11.1% |
| Remuneration, social security and pensions | 62 | €208,439 | €282,008 | +€73,569 | +35.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €381,906 | €412,423 | +€30,518 | +8.0% |
| Other operating charges | 640/8 | €74,649 | €76,234 | +€1,585 | +2.1% |
| Gross operating margin | 9900 | €1,169,062 | €1,813,832 | +€644,770 | +55.2% |
| Operating profit (loss) | 9901 | €504,068 | €1,043,168 | +€539,099 | +107% |
| Financial income | 75/76B | €6 | €1,786 | +€1,780 | +32,080% |
| Recurring financial income | 75 | €6 | €1,786 | +€1,780 | +32,080% |
| Financial charges | 65/66B | €56,100 | €47,056 | -€9,043 | -16.1% |
| Recurring financial charges | 65 | €56,100 | €47,056 | -€9,043 | -16.1% |
| Profit (loss) for the period before taxes | 9903 | €447,974 | €997,897 | +€549,923 | +123% |
| Income taxes | 67/77 | €120,812 | €256,863 | +€136,051 | +113% |
| Profit (loss) for the period | 9904 | €327,162 | €741,035 | +€413,872 | +127% |
| Profit (loss) for the period to be appropriated | 9905 | €327,162 | €741,035 | +€413,872 | +127% |
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.