DD Finance: 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.
DD Finance
Largest movements
- Cash -€171,480
down €171,480 (-100%), from €171,480 to €0
mainly Trade debts (-€139,286) and Investment in fixed assets (net) (-€42,455)
- Intangible fixed assets -€45,000
down €45,000 (-11.0%), from €407,442 to €362,442
- Tangible fixed assets +€26,758
up €26,758 (+40.4%), from €66,274 to €93,032
of which Furniture and vehicles: +€26,810
- Trade debts -€139,286
down €139,286 (-91.7%), from €151,893 to €12,607
- Profit (loss) carried forward -€23,531
down €23,531 (-23.4%), from €100,662 to €77,131
- Tax, wage and social debts -€21,089
down €21,089 (-62.2%), from €33,904 to €12,815
of which Taxes: -€26,695
- Debts after one year -€14,435
down €14,435 (-3.5%), from €411,052 to €396,617
- Staff costs +€59,599
up €59,599 (+258%), from €23,142 to €82,741
- Gross operating margin -€28,006
down €28,006 (-17.0%), from €164,594 to €136,588
- Depreciation +€27,153
up €27,153 (+80.9%), from €33,545 to €60,698
- Taxes -€25,714
down €25,714 (-98.1%), from €26,214 to €500
- Financial charges +€5,333
up €5,333 (+67.5%), from €7,899 to €13,231
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 | €772,174 | €575,007 | -€197,167 | -25.5% |
| Fixed assets | 21/28 | €487,216 | €468,974 | -€18,242 | -3.7% |
| Intangible fixed assets | 21 | €407,442 | €362,442 | -€45,000 | -11.0% |
| Tangible fixed assets | 22/27 | €66,274 | €93,032 | +€26,758 | +40.4% |
| Furniture and vehicles | 24 | €53,542 | €80,353 | +€26,810 | +50.1% |
| Other tangible fixed assets | 26 | €12,732 | €12,679 | -€52 | -0.4% |
| Financial fixed assets | 28 | €13,500 | €13,500 | = | 0.0% |
| Current assets | 29/58 | €284,958 | €106,033 | -€178,925 | -62.8% |
| Amounts receivable within one year | 40/41 | €16,043 | €11,351 | -€4,693 | -29.2% |
| Trade receivables | 40 | €4,543 | €906 | -€3,638 | -80.1% |
| Other amounts receivable | 41 | €11,500 | €10,445 | -€1,055 | -9.2% |
| Cash at bank and in hand | 54/58 | €171,480 | €0 | -€171,480 | -100% |
| Deferred charges and accrued income | 490/1 | €97,435 | €94,683 | -€2,753 | -2.8% |
| Total equity and liabilities | 10/49 | €772,174 | €575,007 | -€197,167 | -25.5% |
| Equity | 10/15 | €120,662 | €97,131 | -€23,531 | -19.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €100,662 | €77,131 | -€23,531 | -23.4% |
| Amounts payable | 17/49 | €651,512 | €477,876 | -€173,636 | -26.7% |
| Amounts payable after more than one year | 17 | €411,052 | €396,617 | -€14,435 | -3.5% |
| Financial debts | 170/4 | €411,052 | €396,617 | -€14,435 | -3.5% |
| Amounts payable within one year | 42/48 | €240,460 | €81,259 | -€159,201 | -66.2% |
| Current portion of amounts payable after more than one year | 42 | €54,663 | €53,435 | -€1,228 | -2.2% |
| Financial debts | 43 | - | €2,054 | +€2,054 | |
| Credit institutions | 430/8 | - | €2,054 | +€2,054 | |
| Trade debts | 44 | €151,893 | €12,607 | -€139,286 | -91.7% |
| Suppliers | 440/4 | €151,893 | €12,607 | -€139,286 | -91.7% |
| Taxes, remuneration and social security | 45 | €33,904 | €12,815 | -€21,089 | -62.2% |
| Taxes | 450/3 | €27,599 | €904 | -€26,695 | -96.7% |
| Remuneration and social security | 454/9 | €6,305 | €11,911 | +€5,606 | +88.9% |
| Other amounts payable | 47/48 | - | €347 | +€347 | |
| Remuneration, social security and pensions | 62 | €23,142 | €82,741 | +€59,599 | +258% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,545 | €60,698 | +€27,153 | +80.9% |
| Other operating charges | 640/8 | €4,612 | €2,949 | -€1,663 | -36.1% |
| Gross operating margin | 9900 | €164,594 | €136,588 | -€28,006 | -17.0% |
| Operating profit (loss) | 9901 | €103,296 | -€9,799 | -€113,095 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €7,899 | €13,231 | +€5,333 | +67.5% |
| Recurring financial charges | 65 | €7,899 | €13,231 | +€5,333 | +67.5% |
| Profit (loss) for the period before taxes | 9903 | €95,398 | -€23,031 | -€118,428 | |
| Income taxes | 67/77 | €26,214 | €500 | -€25,714 | -98.1% |
| Profit (loss) for the period | 9904 | €69,184 | -€23,531 | -€92,715 | |
| Profit (loss) for the period to be appropriated | 9905 | €69,184 | -€23,531 | -€92,715 |
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 27 October 2026 via checked.be.