D.D.V.: 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.V.
Largest movements
- Cash -€94,840
down €94,840 (-74.9%), from €126,623 to €31,784
mainly Investment in fixed assets (net) (-€70,450) and Net result for the year (-€38,858)
- Tangible fixed assets +€59,957
up €59,957 (+59.6%), from €100,671 to €160,628
- Receivables within one year -€7,566
down €7,566 (-98.2%), from €7,709 to €142
of which Trade receivables: -€7,542
- Profit (loss) carried forward -€38,858
down €38,858 (-21.6%), from -€179,506 to -€218,364
- Accrued charges and deferred income -€3,818
down €3,818 (-22.7%), from €16,798 to €12,980
- Other operating charges +€13,770
up €13,770 (+243.1%), from €5,664 to €19,434
- Gross operating margin -€8,306
down €8,306 (-943.2%), from -€881 to -€9,186
- Depreciation +€4,494
up €4,494 (+74.9%), from €6,000 to €10,494
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 | €236,466 | €194,147 | -€42,319 | -17.9% |
| Fixed assets | 21/28 | €100,671 | €160,628 | +€59,957 | +59.6% |
| Tangible fixed assets | 22/27 | €100,671 | €160,628 | +€59,957 | +59.6% |
| Land and buildings | 22 | €100,671 | €160,628 | +€59,957 | +59.6% |
| Current assets | 29/58 | €135,795 | €33,519 | -€102,276 | -75.3% |
| Amounts receivable within one year | 40/41 | €7,709 | €142 | -€7,566 | -98.2% |
| Trade receivables | 40 | €7,542 | - | -€7,542 | |
| Other amounts receivable | 41 | €166 | €142 | -€24 | -14.4% |
| Cash at bank and in hand | 54/58 | €126,623 | €31,784 | -€94,840 | -74.9% |
| Deferred charges and accrued income | 490/1 | €1,463 | €1,593 | +€130 | +8.9% |
| Total equity and liabilities | 10/49 | €236,466 | €194,147 | -€42,319 | -17.9% |
| Equity | 10/15 | €204,729 | €165,871 | -€38,858 | -19.0% |
| Contributions | 10/11 | €384,235 | €384,235 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€179,506 | -€218,364 | -€38,858 | -21.6% |
| Amounts payable | 17/49 | €31,737 | €28,276 | -€3,461 | -10.9% |
| Amounts payable within one year | 42/48 | €14,939 | €15,296 | +€357 | +2.4% |
| Trade debts | 44 | €1,722 | €3,930 | +€2,208 | +128.2% |
| Suppliers | 440/4 | €1,722 | €3,930 | +€2,208 | +128.2% |
| Other amounts payable | 47/48 | €13,217 | €11,366 | -€1,851 | -14.0% |
| Accrued charges and deferred income | 492/3 | €16,798 | €12,980 | -€3,818 | -22.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,000 | €10,494 | +€4,494 | +74.9% |
| Other operating charges | 640/8 | €5,664 | €19,434 | +€13,770 | +243.1% |
| Gross operating margin | 9900 | -€881 | -€9,186 | -€8,306 | -943.2% |
| Operating profit (loss) | 9901 | -€12,544 | -€39,114 | -€26,570 | -211.8% |
| Financial income | 75/76B | €555 | €475 | -€80 | -14.4% |
| Recurring financial income | 75 | €555 | €475 | -€80 | -14.4% |
| Financial charges | 65/66B | €261 | €219 | -€43 | -16.3% |
| Recurring financial charges | 65 | €261 | €219 | -€43 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | -€12,251 | -€38,858 | -€26,607 | -217.2% |
| Profit (loss) for the period | 9904 | -€12,251 | -€38,858 | -€26,607 | -217.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,251 | -€38,858 | -€26,607 | -217.2% |
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 8 October 2026 via checked.be.