DD SERVICE: 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 SERVICE
Largest movements
- Stocks and contracts -€50,754
down €50,754 (-83.7%), from €60,610 to €9,856
- Tangible fixed assets -€10,533
down €10,533 (-63.7%), from €16,533 to €6,000
of which Furniture and vehicles: -€6,600
- Receivables within one year -€6,634
down €6,634 (-88.8%), from €7,473 to €838
- Financial fixed assets +€3,000
new in 2024: €3,000
- Cash +€2,572
up €2,572 (+134.3%), from €1,914 to €4,486
- Trade debts -€76,501
down €76,501 (-97.1%), from €78,825 to €2,324
- Profit (loss) carried forward +€18,774
up €18,774 (+64.2%), from -€29,245 to -€10,471
- Tax, wage and social debts -€4,418
down €4,418 (-12.6%), from €34,951 to €30,533
- Turnover +€77,151
up €77,151 (+51.9%), from €148,598 to €225,749
- Purchases and services +€51,698
up €51,698 (+33.3%), from €155,232 to €206,930
- Gross operating margin +€36,327
up €36,327, from -€4,725 to €31,602
- Staff costs +€13,764
up €13,764 (+422.0%), from €3,261 to €17,025
- Other operating charges +€3,070
new in 2024: €3,070
From the 2022 result to the 2024 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €86,531 | €24,385 | -€62,145 | -71.8% |
| Fixed assets | 21/28 | €16,533 | €9,000 | -€7,533 | -45.6% |
| Tangible fixed assets | 22/27 | €16,533 | €6,000 | -€10,533 | -63.7% |
| Plant, machinery and equipment | 23 | €4,333 | €400 | -€3,933 | -90.8% |
| Furniture and vehicles | 24 | €12,200 | €5,600 | -€6,600 | -54.1% |
| Financial fixed assets | 28 | - | €3,000 | +€3,000 | |
| Current assets | 29/58 | €69,997 | €15,385 | -€54,612 | -78.0% |
| Stocks and contracts in progress | 3 | €60,610 | €9,856 | -€50,754 | -83.7% |
| Stocks | 30/36 | €60,610 | €9,856 | -€50,754 | -83.7% |
| Amounts receivable within one year | 40/41 | €7,473 | €838 | -€6,634 | -88.8% |
| Other amounts receivable | 41 | €7,473 | €838 | -€6,634 | -88.8% |
| Cash at bank and in hand | 54/58 | €1,914 | €4,486 | +€2,572 | +134.3% |
| Deferred charges and accrued income | 490/1 | - | €204 | +€204 | |
| Total equity and liabilities | 10/49 | €86,531 | €24,385 | -€62,145 | -71.8% |
| Equity | 10/15 | -€27,245 | -€8,471 | +€18,774 | +68.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,245 | -€10,471 | +€18,774 | +64.2% |
| Amounts payable | 17/49 | €113,776 | €32,856 | -€80,920 | -71.1% |
| Amounts payable within one year | 42/48 | €113,776 | €32,856 | -€80,920 | -71.1% |
| Trade debts | 44 | €78,825 | €2,324 | -€76,501 | -97.1% |
| Suppliers | 440/4 | €78,825 | €2,324 | -€76,501 | -97.1% |
| Taxes, remuneration and social security | 45 | €34,951 | €30,533 | -€4,418 | -12.6% |
| Remuneration and social security | 454/9 | €34,951 | €30,533 | -€4,418 | -12.6% |
| Turnover | 70 | €148,598 | €225,749 | +€77,151 | +51.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €155,232 | €206,930 | +€51,698 | +33.3% |
| Remuneration, social security and pensions | 62 | €3,261 | €17,025 | +€13,764 | +422.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,467 | €5,867 | +€400 | +7.3% |
| Other operating charges | 640/8 | - | €3,070 | +€3,070 | |
| Gross operating margin | 9900 | -€4,725 | €31,602 | +€36,327 | |
| Operating profit (loss) | 9901 | -€13,453 | €5,640 | +€19,093 | |
| Financial charges | 65/66B | €299 | €175 | -€124 | -41.4% |
| Recurring financial charges | 65 | €299 | €175 | -€124 | -41.4% |
| Profit (loss) for the period before taxes | 9903 | -€13,752 | €5,465 | +€19,217 | |
| Profit (loss) for the period | 9904 | -€13,752 | €5,465 | +€19,217 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,752 | €5,465 | +€19,217 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.