D.D.S.: 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.S.
Largest movements
- Tangible fixed assets -€29,354
down €29,354 (-7.3%), from €399,688 to €370,334
of which Plant, machinery and equipment: -€19,378
- Receivables within one year +€11,223
up €11,223 (+60.2%), from €18,656 to €29,879
of which Trade receivables: +€12,867
- Reserves +€55,920
up €55,920 (+13.9%), from €401,655 to €457,575
- Current portion of long-term debt -€20,784
down €20,784 (-100.0%), from €20,784 to €0
- Debts after one year -€15,959
down €15,959 (-100.0%), from €15,959 to €0
- Tax, wage and social debts -€15,924
down €15,924 (-44.3%), from €35,981 to €20,057
- Contributions -€13,600
down €13,600 (-73.1%), from €18,600 to €5,000
- Gross operating margin +€29,178
up €29,178 (+31.9%), from €91,524 to €120,702
- Taxes +€9,783
up €9,783 (+53.3%), from €18,366 to €28,149
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 | €498,702 | €484,433 | -€14,269 | -2.9% |
| Fixed assets | 21/28 | €399,688 | €370,334 | -€29,354 | -7.3% |
| Tangible fixed assets | 22/27 | €399,688 | €370,334 | -€29,354 | -7.3% |
| Plant, machinery and equipment | 23 | €142,319 | €122,941 | -€19,378 | -13.6% |
| Furniture and vehicles | 24 | €13,265 | €3,289 | -€9,976 | -75.2% |
| Other tangible fixed assets | 26 | €244,104 | €244,104 | = | 0.0% |
| Current assets | 29/58 | €99,014 | €114,098 | +€15,085 | +15.2% |
| Amounts receivable within one year | 40/41 | €18,656 | €29,879 | +€11,223 | +60.2% |
| Trade receivables | 40 | €17,012 | €29,879 | +€12,867 | +75.6% |
| Other amounts receivable | 41 | €1,644 | €0 | -€1,644 | -100.0% |
| Current investments | 50/53 | €2 | €0 | -€2 | -100.0% |
| Cash at bank and in hand | 54/58 | €80,088 | €82,842 | +€2,754 | +3.4% |
| Deferred charges and accrued income | 490/1 | €268 | €1,378 | +€1,110 | +414.5% |
| Total equity and liabilities | 10/49 | €498,702 | €484,433 | -€14,269 | -2.9% |
| Equity | 10/15 | €420,399 | €462,575 | +€42,176 | +10.0% |
| Contributions | 10/11 | €18,600 | €5,000 | -€13,600 | -73.1% |
| Reserves | 13 | €401,655 | €457,575 | +€55,920 | +13.9% |
| Distributable reserves | 133 | €401,655 | €457,575 | +€55,920 | +13.9% |
| Profit (loss) carried forward | 14 | €144 | €0 | -€144 | -100.0% |
| Amounts payable | 17/49 | €78,303 | €21,857 | -€56,446 | -72.1% |
| Amounts payable after more than one year | 17 | €15,959 | €0 | -€15,959 | -100.0% |
| Financial debts | 170/4 | €15,959 | €0 | -€15,959 | -100.0% |
| Amounts payable within one year | 42/48 | €62,344 | €21,857 | -€40,487 | -64.9% |
| Current portion of amounts payable after more than one year | 42 | €20,784 | €0 | -€20,784 | -100.0% |
| Trade debts | 44 | €1,483 | €577 | -€906 | -61.1% |
| Suppliers | 440/4 | €1,483 | €577 | -€906 | -61.1% |
| Taxes, remuneration and social security | 45 | €35,981 | €20,057 | -€15,924 | -44.3% |
| Taxes | 450/3 | €35,981 | €20,057 | -€15,924 | -44.3% |
| Other amounts payable | 47/48 | €4,096 | €1,223 | -€2,873 | -70.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,505 | €32,824 | +€319 | +1.0% |
| Other operating charges | 640/8 | €3,001 | €3,159 | +€158 | +5.3% |
| Gross operating margin | 9900 | €91,524 | €120,702 | +€29,178 | +31.9% |
| Operating profit (loss) | 9901 | €56,018 | €84,719 | +€28,701 | +51.2% |
| Financial income | 75/76B | €3 | €0 | -€3 | -100.0% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -100.0% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €995 | €794 | -€202 | -20.2% |
| Recurring financial charges | 65 | €995 | €794 | -€202 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | €55,025 | €83,925 | +€28,900 | +52.5% |
| Income taxes | 67/77 | €18,366 | €28,149 | +€9,783 | +53.3% |
| Profit (loss) for the period | 9904 | €36,659 | €55,776 | +€19,117 | +52.1% |
| Profit (loss) for the period to be appropriated | 9905 | €36,659 | €55,776 | +€19,117 | +52.1% |
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 10 October 2026 via checked.be.