DD-NET: 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-NET
Largest movements
- Receivables within one year +€1,919
up €1,919 (+4.0%), from €47,696 to €49,614
of which Other amounts receivable: +€6,222
- Tangible fixed assets -€1,634
down €1,634 (-27.9%), from €5,859 to €4,225
of which Furniture and vehicles: -€1,469
- Cash +€1,434
up €1,434 (+25.6%), from €5,599 to €7,033
mainly Net result for the year (+€6,668) and Depreciation (+€1,634)
- Trade debts -€7,436
down €7,436 (-75.5%), from €9,853 to €2,417
- Reserves +€6,668
up €6,668 (+16.4%), from €40,627 to €47,295
- Accrued charges and deferred income +€1,483
new in 2025: €1,483
- Tax, wage and social debts +€1,153
up €1,153 (+107.3%), from €1,074 to €2,227
- Gross operating margin +€5,362
up €5,362 (+262.2%), from €2,045 to €7,407
- Other operating charges -€770
down €770 (-86.5%), from €890 to €120
- Taxes +€667
new in 2025: €667
- Financial charges +€551
up €551 (+253.4%), from €217 to €768
- Depreciation -€409
down €409 (-20.0%), from €2,043 to €1,634
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 | €59,154 | €61,022 | +€1,868 | +3.2% |
| Fixed assets | 21/28 | €5,859 | €4,375 | -€1,484 | -25.3% |
| Tangible fixed assets | 22/27 | €5,859 | €4,225 | -€1,634 | -27.9% |
| Plant, machinery and equipment | 23 | €413 | €247 | -€165 | -40.0% |
| Furniture and vehicles | 24 | €5,447 | €3,978 | -€1,469 | -27.0% |
| Financial fixed assets | 28 | - | €150 | +€150 | |
| Current assets | 29/58 | €53,294 | €56,647 | +€3,353 | +6.3% |
| Amounts receivable within one year | 40/41 | €47,696 | €49,614 | +€1,919 | +4.0% |
| Trade receivables | 40 | €6,098 | €1,795 | -€4,303 | -70.6% |
| Other amounts receivable | 41 | €41,598 | €47,819 | +€6,222 | +15.0% |
| Cash at bank and in hand | 54/58 | €5,599 | €7,033 | +€1,434 | +25.6% |
| Total equity and liabilities | 10/49 | €59,154 | €61,022 | +€1,868 | +3.2% |
| Equity | 10/15 | €48,227 | €54,895 | +€6,668 | +13.8% |
| Contributions | 10/11 | €7,600 | €7,600 | = | 0.0% |
| Reserves | 13 | €40,627 | €47,295 | +€6,668 | +16.4% |
| Distributable reserves | 133 | €40,627 | €47,295 | +€6,668 | +16.4% |
| Amounts payable | 17/49 | €10,927 | €6,127 | -€4,800 | -43.9% |
| Amounts payable within one year | 42/48 | €10,927 | €4,644 | -€6,283 | -57.5% |
| Trade debts | 44 | €9,853 | €2,417 | -€7,436 | -75.5% |
| Suppliers | 440/4 | €9,853 | €2,417 | -€7,436 | -75.5% |
| Taxes, remuneration and social security | 45 | €1,074 | €2,227 | +€1,153 | +107.3% |
| Taxes | 450/3 | €1,074 | €2,227 | +€1,153 | +107.3% |
| Accrued charges and deferred income | 492/3 | - | €1,483 | +€1,483 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,043 | €1,634 | -€409 | -20.0% |
| Other operating charges | 640/8 | €890 | €120 | -€770 | -86.5% |
| Gross operating margin | 9900 | €2,045 | €7,407 | +€5,362 | +262.2% |
| Operating profit (loss) | 9901 | -€888 | €5,653 | +€6,541 | |
| Financial income | 75/76B | €2,855 | €2,450 | -€405 | -14.2% |
| Recurring financial income | 75 | €2,855 | €2,450 | -€405 | -14.2% |
| Financial charges | 65/66B | €217 | €768 | +€551 | +253.4% |
| Recurring financial charges | 65 | €217 | €768 | +€551 | +253.4% |
| Profit (loss) for the period before taxes | 9903 | €1,750 | €7,335 | +€5,585 | +319.2% |
| Income taxes | 67/77 | - | €667 | +€667 | |
| Profit (loss) for the period | 9904 | €1,750 | €6,668 | +€4,919 | +281.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,750 | €6,668 | +€4,919 | +281.1% |
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 7 October 2026 via checked.be.