D.D. Project: 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. Project
Largest movements
- Cash +€282,437
up €282,437 (+374.4%), from €75,446 to €357,883
mainly Net result for the year (+€121,671) and Other debts (+€64,491)
- Tangible fixed assets -€29,782
down €29,782 (-26.2%), from €113,799 to €84,017
of which Furniture and vehicles: -€23,796
- Receivables within one year -€23,927
down €23,927 (-14.3%), from €167,816 to €143,889
of which Trade receivables: -€47,814
- Intangible fixed assets +€13,747
new in 2025: €13,747
- Profit (loss) carried forward +€121,671
up €121,671 (+48.1%), from -€252,807 to -€131,136
- Other debts +€64,491
up €64,491 (+106.8%), from €60,360 to €124,851
- Accrued charges and deferred income +€52,258
up €52,258 (+2356.1%), from €2,218 to €54,476
- Trade debts +€12,533
up €12,533 (+2.4%), from €524,957 to €537,489
- Tax, wage and social debts -€9,668
down €9,668 (-99.3%), from €9,737 to €69
- Write-downs -€381,641
down €381,641, from €190,820 to -€190,820
- Financial charges +€39,635
up €39,635 (+3013.3%), from €1,315 to €40,950
- Gross operating margin -€14,013
down €14,013 (-6.8%), from €206,851 to €192,839
- Staff costs -€9,197
down €9,197 (-73.4%), from €12,529 to €3,332
- Financial income +€6,590
new in 2025: €6,590
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 | €363,064 | €604,349 | +€241,285 | +66.5% |
| Fixed assets | 21/28 | €113,799 | €97,763 | -€16,036 | -14.1% |
| Intangible fixed assets | 21 | - | €13,747 | +€13,747 | |
| Tangible fixed assets | 22/27 | €113,799 | €84,017 | -€29,782 | -26.2% |
| Plant, machinery and equipment | 23 | €2,701 | €1,603 | -€1,098 | -40.7% |
| Furniture and vehicles | 24 | €96,046 | €72,251 | -€23,796 | -24.8% |
| Other tangible fixed assets | 26 | €15,051 | €10,163 | -€4,888 | -32.5% |
| Current assets | 29/58 | €249,265 | €506,586 | +€257,321 | +103.2% |
| Amounts receivable within one year | 40/41 | €167,816 | €143,889 | -€23,927 | -14.3% |
| Trade receivables | 40 | €162,115 | €114,301 | -€47,814 | -29.5% |
| Other amounts receivable | 41 | €5,701 | €29,588 | +€23,886 | +418.9% |
| Cash at bank and in hand | 54/58 | €75,446 | €357,883 | +€282,437 | +374.4% |
| Deferred charges and accrued income | 490/1 | €6,003 | €4,814 | -€1,189 | -19.8% |
| Total equity and liabilities | 10/49 | €363,064 | €604,349 | +€241,285 | +66.5% |
| Equity | 10/15 | -€234,207 | -€112,536 | +€121,671 | +52.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€252,807 | -€131,136 | +€121,671 | +48.1% |
| Amounts payable | 17/49 | €597,271 | €716,885 | +€119,614 | +20.0% |
| Amounts payable within one year | 42/48 | €595,053 | €662,409 | +€67,356 | +11.3% |
| Trade debts | 44 | €524,957 | €537,489 | +€12,533 | +2.4% |
| Suppliers | 440/4 | €524,957 | €537,489 | +€12,533 | +2.4% |
| Taxes, remuneration and social security | 45 | €9,737 | €69 | -€9,668 | -99.3% |
| Taxes | 450/3 | €9,737 | €69 | -€9,668 | -99.3% |
| Other amounts payable | 47/48 | €60,360 | €124,851 | +€64,491 | +106.8% |
| Accrued charges and deferred income | 492/3 | €2,218 | €54,476 | +€52,258 | +2356.1% |
| Remuneration, social security and pensions | 62 | €12,529 | €3,332 | -€9,197 | -73.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,349 | €31,336 | +€1,987 | +6.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €190,820 | -€190,820 | -€381,641 | |
| Other operating charges | 640/8 | €192,126 | €192,548 | +€422 | +0.2% |
| Gross operating margin | 9900 | €206,851 | €192,839 | -€14,013 | -6.8% |
| Operating profit (loss) | 9901 | -€217,973 | €156,443 | +€374,416 | |
| Financial income | 75/76B | - | €6,590 | +€6,590 | |
| Recurring financial income | 75 | - | €6,590 | +€6,590 | |
| Financial charges | 65/66B | €1,315 | €40,950 | +€39,635 | +3013.3% |
| Recurring financial charges | 65 | €1,315 | €40,950 | +€39,635 | +3013.3% |
| Profit (loss) for the period before taxes | 9903 | -€219,288 | €122,083 | +€341,371 | |
| Income taxes | 67/77 | €299 | €412 | +€114 | +38.1% |
| Profit (loss) for the period | 9904 | -€219,587 | €121,671 | +€341,258 | |
| Profit (loss) for the period to be appropriated | 9905 | -€219,587 | €121,671 | +€341,258 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.