D.D.R.: 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.R.
Largest movements
- Cash -€25,205
down €25,205 (-47.8%), from €52,766 to €27,561
mainly Net result for the year (-€26,580) and Deferred charges and accrued income (-€65)
- Receivables within one year -€1,043
no longer reported in 2025 (was €1,043)
- Profit (loss) carried forward -€26,580
down €26,580 (-106.8%), from -€24,887 to -€51,467
- Gross operating margin -€32,597
down €32,597, from €6,760 to -€25,837
- Taxes -€1,201
no longer reported in 2025 (was €1,201)
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 | €55,623 | €29,441 | -€26,182 | -47.1% |
| Current assets | 29/58 | €55,623 | €29,441 | -€26,182 | -47.1% |
| Amounts receivable within one year | 40/41 | €1,043 | - | -€1,043 | |
| Other amounts receivable | 41 | €1,043 | - | -€1,043 | |
| Cash at bank and in hand | 54/58 | €52,766 | €27,561 | -€25,205 | -47.8% |
| Deferred charges and accrued income | 490/1 | €1,815 | €1,880 | +€65 | +3.6% |
| Total equity and liabilities | 10/49 | €55,623 | €29,441 | -€26,182 | -47.1% |
| Equity | 10/15 | €54,942 | €28,361 | -€26,580 | -48.4% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €17,855 | €17,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €11,658 | €11,658 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,887 | -€51,467 | -€26,580 | -106.8% |
| Amounts payable | 17/49 | €682 | €1,080 | +€398 | +58.4% |
| Amounts payable within one year | 42/48 | €682 | €1,080 | +€398 | +58.4% |
| Trade debts | 44 | €682 | €869 | +€188 | +27.5% |
| Suppliers | 440/4 | €682 | €869 | +€188 | +27.5% |
| Taxes, remuneration and social security | 45 | - | €210 | +€210 | |
| Taxes | 450/3 | - | €210 | +€210 | |
| Non-recurring operating income | 76A | - | €700 | +€700 | |
| Other operating charges | 640/8 | €512 | €515 | +€3 | +0.6% |
| Gross operating margin | 9900 | €6,760 | -€25,837 | -€32,597 | |
| Operating profit (loss) | 9901 | €6,248 | -€26,352 | -€32,600 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -75.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -75.0% |
| Financial charges | 65/66B | €288 | €228 | -€60 | -20.7% |
| Recurring financial charges | 65 | €288 | €228 | -€60 | -20.7% |
| Profit (loss) for the period before taxes | 9903 | €5,960 | -€26,580 | -€32,540 | |
| Income taxes | 67/77 | €1,201 | - | -€1,201 | |
| Profit (loss) for the period | 9904 | €4,759 | -€26,580 | -€31,339 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,759 | -€26,580 | -€31,339 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.