D.D.S. SERVICES: 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. SERVICES
Largest movements
- Receivables within one year -€3.4m
down €3.4m (-98.0%), from €3.5m to €70,624
of which Other amounts receivable: -€3.3m
- Current investments -€2.7m
down €2.7m (-77.9%), from €3.4m to €752,874
- Reserves -€6.0m
down €6.0m (-27.2%), from €21.9m to €16.0m
of which Distributable reserves: -€6.0m
- Financial income -€7.1m
down €7.1m (-99.8%), from €7.2m to €15,337
of which Financial income: -€7.1m
- Financial charges -€172,777
down €172,777 (-96.2%), from €179,595 to €6,819
- Gross operating margin -€100,693
down €100,693 (-39.4%), from €255,532 to €154,840
- Taxes -€78,138
down €78,138 (-99.5%), from €78,563 to €425
- Depreciation -€25,927
down €25,927 (-63.7%), from €40,682 to €14,755
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 | €24,412,757 | €18,442,412 | -€6.0m | -24.5% |
| Fixed assets | 21/28 | €17,494,262 | €17,485,180 | -€9,082 | -0.1% |
| Tangible fixed assets | 22/27 | €16,916 | €7,834 | -€9,082 | -53.7% |
| Plant, machinery and equipment | 23 | €856 | €0 | -€856 | -100% |
| Furniture and vehicles | 24 | €16,060 | €7,834 | -€8,226 | -51.2% |
| Financial fixed assets | 28 | €17,477,346 | €17,477,346 | = | 0.0% |
| Current assets | 29/58 | €6,918,495 | €957,231 | -€6.0m | -86.2% |
| Amounts receivable within one year | 40/41 | €3,472,790 | €70,624 | -€3.4m | -98.0% |
| Trade receivables | 40 | €98,091 | €405 | -€97,686 | -99.6% |
| Other amounts receivable | 41 | €3,374,699 | €70,219 | -€3.3m | -97.9% |
| Current investments | 50/53 | €3,404,710 | €752,874 | -€2.7m | -77.9% |
| Cash at bank and in hand | 54/58 | €37,023 | €131,692 | +€94,669 | +256% |
| Deferred charges and accrued income | 490/1 | €3,972 | €2,041 | -€1,930 | -48.6% |
| Total equity and liabilities | 10/49 | €24,412,757 | €18,442,412 | -€6.0m | -24.5% |
| Equity | 10/15 | €22,849,210 | €16,877,179 | -€6.0m | -26.1% |
| Contributions | 10/11 | €900,000 | €900,000 | = | 0.0% |
| Capital | 10 | €900,000 | €900,000 | = | 0.0% |
| Issued capital | 100 | €900,000 | €900,000 | = | 0.0% |
| Reserves | 13 | €21,949,210 | €15,977,179 | -€6.0m | -27.2% |
| Non-distributable reserves | 130/1 | €216,000 | €216,000 | = | 0.0% |
| Legal reserve | 130 | €216,000 | €216,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Own shares acquired | 1312 | €0 | - | = | |
| Tax-exempt reserves | 132 | €3,698 | €3,698 | = | 0.0% |
| Distributable reserves | 133 | €21,729,512 | €15,757,481 | -€6.0m | -27.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,563,547 | €1,565,232 | +€1,685 | +0.1% |
| Amounts payable within one year | 42/48 | €1,563,547 | €1,565,232 | +€1,685 | +0.1% |
| Trade debts | 44 | €7,081 | €12,769 | +€5,688 | +80.3% |
| Suppliers | 440/4 | €7,081 | €12,769 | +€5,688 | +80.3% |
| Taxes, remuneration and social security | 45 | €26,466 | €22,464 | -€4,003 | -15.1% |
| Taxes | 450/3 | €5,794 | €5,390 | -€404 | -7.0% |
| Remuneration and social security | 454/9 | €20,672 | €17,073 | -€3,599 | -17.4% |
| Other amounts payable | 47/48 | €1,530,000 | €1,530,000 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | €405 | +€405 | |
| Remuneration, social security and pensions | 62 | €119,893 | €117,463 | -€2,430 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,682 | €14,755 | -€25,927 | -63.7% |
| Other operating charges | 640/8 | €2,289 | €1,891 | -€399 | -17.4% |
| Non-recurring operating charges | 66A | - | €856 | +€856 | |
| Gross operating margin | 9900 | €255,532 | €154,840 | -€100,693 | -39.4% |
| Operating profit (loss) | 9901 | €92,668 | €19,876 | -€72,793 | -78.6% |
| Financial income | 75/76B | €7,161,385 | €15,337 | -€7.1m | -99.8% |
| Recurring financial income | 75 | €7,161,385 | €15,337 | -€7.1m | -99.8% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €179,595 | €6,819 | -€172,777 | -96.2% |
| Recurring financial charges | 65 | €179,595 | €6,819 | -€172,777 | -96.2% |
| Profit (loss) for the period before taxes | 9903 | €7,074,458 | €28,394 | -€7.0m | -99.6% |
| Income taxes | 67/77 | €78,563 | €425 | -€78,138 | -99.5% |
| Profit (loss) for the period | 9904 | €6,995,895 | €27,970 | -€7.0m | -99.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,995,895 | €27,970 | -€7.0m | -99.6% |
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 16 October 2026 via checked.be.