DAP DDD: 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.
DAP DDD
Largest movements
- Cash +€39,279
up €39,279 (+117.0%), from €33,575 to €72,855
mainly Depreciation (+€38,627) and Accrued charges and deferred income (+€21,957)
- Receivables within one year +€29,938
up €29,938 (+107.8%), from €27,768 to €57,706
of which Trade receivables: +€16,308
- Tangible fixed assets -€16,185
down €16,185 (-18.7%), from €86,747 to €70,561
of which Land and buildings: -€9,667
- Deferred charges and accrued income -€9,554
down €9,554 (-55.6%), from €17,184 to €7,630
- Accrued charges and deferred income +€21,957
up €21,957 (+2640.8%), from €831 to €22,789
- Other debts +€14,895
up €14,895 (+219.1%), from €6,798 to €21,693
- Trade debts +€5,574
up €5,574 (+11.5%), from €48,619 to €54,193
- Tax, wage and social debts +€4,634
up €4,634 (+137.2%), from €3,378 to €8,012
of which Remuneration and social security: +€4,373
- Debts after one year -€3,586
down €3,586 (-3.1%), from €115,703 to €112,117
- Gross operating margin +€48,365
up €48,365 (+48.6%), from €99,539 to €147,904
- Staff costs +€16,122
up €16,122 (+32.0%), from €50,444 to €66,566
- Financial charges +€14,279
up €14,279 (+1625.0%), from €879 to €15,158
- Financial income -€3,553
down €3,553 (-99.5%), from €3,569 to €16
- Taxes +€1,832
up €1,832 (+53.1%), from €3,450 to €5,282
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 | €227,908 | €268,804 | +€40,896 | +17.9% |
| Fixed assets | 21/28 | €86,747 | €70,561 | -€16,185 | -18.7% |
| Tangible fixed assets | 22/27 | €86,747 | €70,561 | -€16,185 | -18.7% |
| Land and buildings | 22 | €28,981 | €19,314 | -€9,667 | -33.4% |
| Plant, machinery and equipment | 23 | €37,721 | €37,378 | -€343 | -0.9% |
| Furniture and vehicles | 24 | €1,379 | €956 | -€423 | -30.7% |
| Other tangible fixed assets | 26 | €18,666 | €12,914 | -€5,753 | -30.8% |
| Current assets | 29/58 | €141,161 | €198,242 | +€57,081 | +40.4% |
| Stocks and contracts in progress | 3 | €62,634 | €60,052 | -€2,582 | -4.1% |
| Stocks | 30/36 | €62,634 | €60,052 | -€2,582 | -4.1% |
| Amounts receivable within one year | 40/41 | €27,768 | €57,706 | +€29,938 | +107.8% |
| Trade receivables | 40 | €9,577 | €25,885 | +€16,308 | +170.3% |
| Other amounts receivable | 41 | €18,191 | €31,821 | +€13,630 | +74.9% |
| Cash at bank and in hand | 54/58 | €33,575 | €72,855 | +€39,279 | +117.0% |
| Deferred charges and accrued income | 490/1 | €17,184 | €7,630 | -€9,554 | -55.6% |
| Total equity and liabilities | 10/49 | €227,908 | €268,804 | +€40,896 | +17.9% |
| Equity | 10/15 | €50,000 | €50,000 | = | 0.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €31,450 | €31,450 | = | 0.0% |
| Distributable reserves | 133 | €31,450 | €31,450 | = | 0.0% |
| Amounts payable | 17/49 | €177,908 | €218,804 | +€40,896 | +23.0% |
| Amounts payable after more than one year | 17 | €115,703 | €112,117 | -€3,586 | -3.1% |
| Financial debts | 170/4 | €115,703 | €112,117 | -€3,586 | -3.1% |
| Amounts payable within one year | 42/48 | €61,374 | €83,898 | +€22,524 | +36.7% |
| Current portion of amounts payable after more than one year | 42 | €2,578 | - | -€2,578 | |
| Trade debts | 44 | €48,619 | €54,193 | +€5,574 | +11.5% |
| Suppliers | 440/4 | €48,619 | €54,193 | +€5,574 | +11.5% |
| Taxes, remuneration and social security | 45 | €3,378 | €8,012 | +€4,634 | +137.2% |
| Taxes | 450/3 | - | €261 | +€261 | |
| Remuneration and social security | 454/9 | €3,378 | €7,751 | +€4,373 | +129.4% |
| Other amounts payable | 47/48 | €6,798 | €21,693 | +€14,895 | +219.1% |
| Accrued charges and deferred income | 492/3 | €831 | €22,789 | +€21,957 | +2640.8% |
| Remuneration, social security and pensions | 62 | €50,444 | €66,566 | +€16,122 | +32.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,556 | €38,627 | -€929 | -2.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €998 | +€998 | |
| Other operating charges | 640/8 | €3,196 | €3,081 | -€115 | -3.6% |
| Gross operating margin | 9900 | €99,539 | €147,904 | +€48,365 | +48.6% |
| Operating profit (loss) | 9901 | €6,343 | €38,632 | +€32,289 | +509.1% |
| Financial income | 75/76B | €3,569 | €16 | -€3,553 | -99.5% |
| Recurring financial income | 75 | €3,569 | €16 | -€3,553 | -99.5% |
| Financial charges | 65/66B | €879 | €15,158 | +€14,279 | +1625.0% |
| Recurring financial charges | 65 | €879 | €15,158 | +€14,279 | +1625.0% |
| Profit (loss) for the period before taxes | 9903 | €9,033 | €23,491 | +€14,458 | +160.1% |
| Income taxes | 67/77 | €3,450 | €5,282 | +€1,832 | +53.1% |
| Profit (loss) for the period | 9904 | €5,583 | €18,208 | +€12,626 | +226.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,583 | €18,208 | +€12,626 | +226.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.