DD GROUP: 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.
DD GROUP
Largest movements
- Receivables within one year -€73,772
down €73,772 (-87.5%), from €84,279 to €10,507
of which Trade receivables: -€79,096
- Cash -€19,895
down €19,895 (-15.1%), from €132,035 to €112,140
mainly Other debts (-€91,082) and Trade debts (-€78,469)
- Tangible fixed assets +€9,796
up €9,796 (+8.7%), from €112,522 to €122,318
of which Furniture and vehicles: +€22,060
- Deferred charges and accrued income +€5,366
up €5,366 (+684.3%), from €784 to €6,150
- Other debts -€91,082
down €91,082 (-90.1%), from €101,082 to €10,000
- Trade debts -€78,469
down €78,469 (-85.0%), from €92,306 to €13,837
- Debts after one year +€57,685
up €57,685 (+1419.9%), from €4,063 to €61,747
- Profit (loss) carried forward +€23,453
up €23,453 (+32.0%), from €73,358 to €96,812
- Reserves +€20,000
up €20,000 (+100.0%), from €20,000 to €40,000
- Staff costs +€19,328
up €19,328 (+17.8%), from €108,711 to €128,040
- Gross operating margin +€10,480
up €10,480 (+4.9%), from €212,502 to €222,982
- Financial charges +€8,132
up €8,132 (+254.7%), from €3,193 to €11,325
- Taxes -€6,307
down €6,307 (-41.6%), from €15,156 to €8,849
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 | €343,511 | €266,527 | -€76,983 | -22.4% |
| Fixed assets | 21/28 | €116,878 | €126,674 | +€9,796 | +8.4% |
| Tangible fixed assets | 22/27 | €112,522 | €122,318 | +€9,796 | +8.7% |
| Land and buildings | 22 | €39,224 | €34,339 | -€4,884 | -12.5% |
| Plant, machinery and equipment | 23 | €51,761 | €44,381 | -€7,380 | -14.3% |
| Furniture and vehicles | 24 | €21,538 | €43,598 | +€22,060 | +102.4% |
| Financial fixed assets | 28 | €4,356 | €4,356 | = | 0.0% |
| Current assets | 29/58 | €226,633 | €139,854 | -€86,779 | -38.3% |
| Stocks and contracts in progress | 3 | €9,534 | €11,057 | +€1,523 | +16.0% |
| Stocks | 30/36 | €9,534 | €11,057 | +€1,523 | +16.0% |
| Amounts receivable within one year | 40/41 | €84,279 | €10,507 | -€73,772 | -87.5% |
| Trade receivables | 40 | €83,452 | €4,356 | -€79,096 | -94.8% |
| Other amounts receivable | 41 | €828 | €6,151 | +€5,323 | +643.1% |
| Cash at bank and in hand | 54/58 | €132,035 | €112,140 | -€19,895 | -15.1% |
| Deferred charges and accrued income | 490/1 | €784 | €6,150 | +€5,366 | +684.3% |
| Total equity and liabilities | 10/49 | €343,511 | €266,527 | -€76,983 | -22.4% |
| Equity | 10/15 | €113,358 | €156,812 | +€43,453 | +38.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €40,000 | +€20,000 | +100.0% |
| Distributable reserves | 133 | €20,000 | €40,000 | +€20,000 | +100.0% |
| Profit (loss) carried forward | 14 | €73,358 | €96,812 | +€23,453 | +32.0% |
| Amounts payable | 17/49 | €230,152 | €109,716 | -€120,437 | -52.3% |
| Amounts payable after more than one year | 17 | €4,063 | €61,747 | +€57,685 | +1419.9% |
| Financial debts | 170/4 | €4,063 | €61,747 | +€57,685 | +1419.9% |
| Amounts payable within one year | 42/48 | €226,090 | €44,033 | -€182,057 | -80.5% |
| Current portion of amounts payable after more than one year | 42 | €4,375 | €0 | -€4,375 | -100.0% |
| Trade debts | 44 | €92,306 | €13,837 | -€78,469 | -85.0% |
| Suppliers | 440/4 | €92,306 | €13,837 | -€78,469 | -85.0% |
| Taxes, remuneration and social security | 45 | €28,327 | €20,196 | -€8,132 | -28.7% |
| Taxes | 450/3 | €11,804 | €16,818 | +€5,013 | +42.5% |
| Remuneration and social security | 454/9 | €16,523 | €3,378 | -€13,145 | -79.6% |
| Other amounts payable | 47/48 | €101,082 | €10,000 | -€91,082 | -90.1% |
| Accrued charges and deferred income | 492/3 | - | €3,936 | +€3,936 | |
| Non-recurring operating income | 76A | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €108,711 | €128,040 | +€19,328 | +17.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,080 | €20,198 | +€2,118 | +11.7% |
| Other operating charges | 640/8 | €783 | €1,131 | +€348 | +44.4% |
| Gross operating margin | 9900 | €212,502 | €222,982 | +€10,480 | +4.9% |
| Operating profit (loss) | 9901 | €84,928 | €73,614 | -€11,313 | -13.3% |
| Financial income | 75/76B | €132 | €13 | -€119 | -90.4% |
| Recurring financial income | 75 | €132 | €13 | -€119 | -90.4% |
| Financial charges | 65/66B | €3,193 | €11,325 | +€8,132 | +254.7% |
| Recurring financial charges | 65 | €3,193 | €11,325 | +€8,132 | +254.7% |
| Profit (loss) for the period before taxes | 9903 | €81,867 | €62,302 | -€19,564 | -23.9% |
| Income taxes | 67/77 | €15,156 | €8,849 | -€6,307 | -41.6% |
| Profit (loss) for the period | 9904 | €66,710 | €53,453 | -€13,257 | -19.9% |
| Profit (loss) for the period to be appropriated | 9905 | €66,710 | €53,453 | -€13,257 | -19.9% |
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 4 October 2026 via checked.be.