DDA: 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.
DDA
Largest movements
- Receivables after one year -€32,246
down €32,246 (-17.9%), from €180,377 to €148,131
- Tangible fixed assets -€26,680
down €26,680 (-7.3%), from €364,568 to €337,888
of which Land and buildings: -€26,680
- Receivables within one year -€25,769
down €25,769 (-85.5%), from €30,143 to €4,374
of which Trade receivables: -€25,000
- Debts after one year -€46,304
down €46,304 (-32.0%), from €144,810 to €98,507
- Other debts +€35,345
up €35,345, from €0 to €35,345
- Trade debts -€33,284
down €33,284 (-87.5%), from €38,026 to €4,742
- Current portion of long-term debt -€21,051
down €21,051 (-27.4%), from €76,774 to €55,723
- Reserves -€13,831
down €13,831 (-6.4%), from €214,571 to €200,740
of which Distributable reserves: -€13,831
- Gross operating margin +€10,970
up €10,970 (+17.9%), from €61,272 to €72,242
- Depreciation -€8,596
down €8,596 (-24.4%), from €35,276 to €26,680
- Taxes -€4,020
down €4,020 (-24.0%), from €16,776 to €12,755
- Financial charges -€3,190
down €3,190 (-34.7%), from €9,205 to €6,015
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 | €576,184 | €491,764 | -€84,420 | -14.7% |
| Fixed assets | 21/28 | €364,568 | €337,888 | -€26,680 | -7.3% |
| Tangible fixed assets | 22/27 | €364,568 | €337,888 | -€26,680 | -7.3% |
| Land and buildings | 22 | €363,245 | €336,566 | -€26,680 | -7.3% |
| Other tangible fixed assets | 26 | €1,322 | €1,322 | = | 0.0% |
| Current assets | 29/58 | €211,616 | €153,876 | -€57,740 | -27.3% |
| Amounts receivable after more than one year | 29 | €180,377 | €148,131 | -€32,246 | -17.9% |
| Other amounts receivable | 291 | €180,377 | €148,131 | -€32,246 | -17.9% |
| Amounts receivable within one year | 40/41 | €30,143 | €4,374 | -€25,769 | -85.5% |
| Trade receivables | 40 | €25,000 | €0 | -€25,000 | -100.0% |
| Other amounts receivable | 41 | €5,143 | €4,374 | -€769 | -15.0% |
| Cash at bank and in hand | 54/58 | €124 | €348 | +€224 | +181.1% |
| Deferred charges and accrued income | 490/1 | €972 | €1,023 | +€50 | +5.2% |
| Total equity and liabilities | 10/49 | €576,184 | €491,764 | -€84,420 | -14.7% |
| Equity | 10/15 | €302,658 | €288,827 | -€13,831 | -4.6% |
| Contributions | 10/11 | €81,500 | €81,500 | = | 0.0% |
| Capital | 10 | €81,500 | €81,500 | = | 0.0% |
| Issued capital | 100 | €81,500 | €81,500 | = | 0.0% |
| Revaluation surpluses | 12 | €84,975 | €84,975 | = | 0.0% |
| Reserves | 13 | €214,571 | €200,740 | -€13,831 | -6.4% |
| Non-distributable reserves | 130/1 | €9,848 | €9,848 | = | 0.0% |
| Legal reserve | 130 | €9,848 | €9,848 | = | 0.0% |
| Distributable reserves | 133 | €204,723 | €190,892 | -€13,831 | -6.8% |
| Profit (loss) carried forward | 14 | -€78,388 | -€78,388 | = | 0.0% |
| Amounts payable | 17/49 | €273,526 | €202,937 | -€70,589 | -25.8% |
| Amounts payable after more than one year | 17 | €144,810 | €98,507 | -€46,304 | -32.0% |
| Financial debts | 170/4 | €144,810 | €98,507 | -€46,304 | -32.0% |
| Amounts payable within one year | 42/48 | €128,716 | €104,430 | -€24,285 | -18.9% |
| Current portion of amounts payable after more than one year | 42 | €76,774 | €55,723 | -€21,051 | -27.4% |
| Financial debts | 43 | €11,768 | €5,864 | -€5,904 | -50.2% |
| Credit institutions | 430/8 | €11,768 | €5,864 | -€5,904 | -50.2% |
| Trade debts | 44 | €38,026 | €4,742 | -€33,284 | -87.5% |
| Suppliers | 440/4 | €38,026 | €4,742 | -€33,284 | -87.5% |
| Taxes, remuneration and social security | 45 | €2,147 | €2,756 | +€609 | +28.4% |
| Taxes | 450/3 | €2,147 | €2,756 | +€609 | +28.4% |
| Other amounts payable | 47/48 | €0 | €35,345 | +€35,345 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,276 | €26,680 | -€8,596 | -24.4% |
| Other operating charges | 640/8 | €8,344 | €8,604 | +€260 | +3.1% |
| Gross operating margin | 9900 | €61,272 | €72,242 | +€10,970 | +17.9% |
| Operating profit (loss) | 9901 | €17,652 | €36,958 | +€19,306 | +109.4% |
| Financial income | 75/76B | €2,791 | €2,988 | +€197 | +7.1% |
| Recurring financial income | 75 | €2,791 | €2,988 | +€197 | +7.1% |
| Financial charges | 65/66B | €9,205 | €6,015 | -€3,190 | -34.7% |
| Recurring financial charges | 65 | €9,205 | €6,015 | -€3,190 | -34.7% |
| Profit (loss) for the period before taxes | 9903 | €11,238 | €33,931 | +€22,693 | +201.9% |
| Income taxes | 67/77 | €16,776 | €12,755 | -€4,020 | -24.0% |
| Profit (loss) for the period | 9904 | -€5,538 | €21,176 | +€26,714 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,538 | €21,176 | +€26,714 |
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.