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
- Cash +€72,157
up €72,157 (+57.0%), from €126,673 to €198,830
mainly Net result for the year (+€53,948) and Depreciation (+€42,911)
- Reserves +€53,948
up €53,948 (+22.1%), from €243,807 to €297,755
of which Distributable reserves: +€53,948
- Debts after one year -€15,010
down €15,010 (-12.7%), from €117,806 to €102,797
- Trade debts +€9,832
up €9,832 (+442.5%), from €2,222 to €12,054
- Tax, wage and social debts +€6,581
up €6,581 (+133.3%), from €4,939 to €11,520
- Current portion of long-term debt +€6,225
up €6,225 (+28.7%), from €21,684 to €27,909
- Gross operating margin +€26,398
up €26,398 (+24.7%), from €106,936 to €133,334
- Purchases and services -€19,666
down €19,666 (-8.3%), from €236,308 to €216,642
- Turnover +€7,514
up €7,514 (+2.2%), from €341,141 to €348,655
- Depreciation +€6,882
up €6,882 (+19.1%), from €36,029 to €42,911
- Taxes +€6,432
up €6,432 (+32.0%), from €20,131 to €26,563
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 | €409,058 | €471,492 | +€62,434 | +15.3% |
| Fixed assets | 21/28 | €250,114 | €245,407 | -€4,707 | -1.9% |
| Tangible fixed assets | 22/27 | €250,114 | €245,407 | -€4,707 | -1.9% |
| Land and buildings | 22 | €201,672 | €181,340 | -€20,333 | -10.1% |
| Plant, machinery and equipment | 23 | €21,192 | €17,264 | -€3,929 | -18.5% |
| Furniture and vehicles | 24 | €27,250 | €46,804 | +€19,554 | +71.8% |
| Current assets | 29/58 | €158,944 | €226,085 | +€67,141 | +42.2% |
| Stocks and contracts in progress | 3 | €16,396 | €14,141 | -€2,255 | -13.8% |
| Stocks | 30/36 | €16,396 | €14,141 | -€2,255 | -13.8% |
| Amounts receivable within one year | 40/41 | €8,717 | €5,840 | -€2,876 | -33.0% |
| Trade receivables | 40 | €8,552 | €5,388 | -€3,164 | -37.0% |
| Other amounts receivable | 41 | €165 | €452 | +€288 | +174.8% |
| Cash at bank and in hand | 54/58 | €126,673 | €198,830 | +€72,157 | +57.0% |
| Deferred charges and accrued income | 490/1 | €7,158 | €7,273 | +€115 | +1.6% |
| Total equity and liabilities | 10/49 | €409,058 | €471,492 | +€62,434 | +15.3% |
| Equity | 10/15 | €262,407 | €316,355 | +€53,948 | +20.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €243,807 | €297,755 | +€53,948 | +22.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €243,807 | €297,755 | +€53,948 | +22.1% |
| Amounts payable | 17/49 | €146,651 | €155,137 | +€8,486 | +5.8% |
| Amounts payable after more than one year | 17 | €117,806 | €102,797 | -€15,010 | -12.7% |
| Financial debts | 170/4 | €117,806 | €102,797 | -€15,010 | -12.7% |
| Amounts payable within one year | 42/48 | €28,845 | €51,483 | +€22,638 | +78.5% |
| Current portion of amounts payable after more than one year | 42 | €21,684 | €27,909 | +€6,225 | +28.7% |
| Trade debts | 44 | €2,222 | €12,054 | +€9,832 | +442.5% |
| Suppliers | 440/4 | €2,222 | €12,054 | +€9,832 | +442.5% |
| Taxes, remuneration and social security | 45 | €4,939 | €11,520 | +€6,581 | +133.3% |
| Taxes | 450/3 | €4,939 | €11,520 | +€6,581 | +133.3% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | - | €857 | +€857 | |
| Turnover | 70 | €341,141 | €348,655 | +€7,514 | +2.2% |
| Non-recurring operating income | 76A | €300 | €165 | -€135 | -44.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €236,308 | €216,642 | -€19,666 | -8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,029 | €42,911 | +€6,882 | +19.1% |
| Other operating charges | 640/8 | €5,695 | €5,637 | -€58 | -1.0% |
| Gross operating margin | 9900 | €106,936 | €133,334 | +€26,398 | +24.7% |
| Operating profit (loss) | 9901 | €65,211 | €84,786 | +€19,574 | +30.0% |
| Financial income | 75/76B | €25 | €31 | +€6 | +24.9% |
| Recurring financial income | 75 | €25 | €31 | +€6 | +24.9% |
| Financial charges | 65/66B | €4,907 | €4,306 | -€601 | -12.2% |
| Recurring financial charges | 65 | €4,907 | €4,306 | -€601 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | €60,330 | €80,511 | +€20,181 | +33.5% |
| Income taxes | 67/77 | €20,131 | €26,563 | +€6,432 | +32.0% |
| Profit (loss) for the period | 9904 | €40,199 | €53,948 | +€13,749 | +34.2% |
| Profit (loss) for the period to be appropriated | 9905 | €40,199 | €53,948 | +€13,749 | +34.2% |
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 3 October 2026 via checked.be.