DDA MGMT: 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.
DDA MGMT
Largest movements
- Cash +€27,097
up €27,097 (+52.8%), from €51,273 to €78,371
mainly Other debts (+€63,202) and Net result for the year (+€17,069)
- Receivables within one year -€13,073
down €13,073 (-52.3%), from €24,998 to €11,924
of which Trade receivables: -€11,041
- Tangible fixed assets +€4,461
up €4,461 (+40.1%), from €11,120 to €15,580
of which Furniture and vehicles: +€5,243
- Deferred charges and accrued income +€2,147
up €2,147 (+1626.2%), from €132 to €2,279
- Other debts +€63,202
up €63,202, from €0 to €63,202
- Profit (loss) carried forward -€46,931
down €46,931 (-65.1%), from €72,123 to €25,192
- Trade debts +€4,359
up €4,359 (+1090.0%), from €400 to €4,759
- Gross operating margin +€12,527
up €12,527 (+75.7%), from €16,547 to €29,074
- Taxes +€3,510
up €3,510 (+121.4%), from €2,892 to €6,402
- Depreciation +€1,383
up €1,383 (+39.2%), from €3,528 to €4,911
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 | €87,523 | €108,154 | +€20,631 | +23.6% |
| Fixed assets | 21/28 | €11,120 | €15,580 | +€4,461 | +40.1% |
| Tangible fixed assets | 22/27 | €11,120 | €15,580 | +€4,461 | +40.1% |
| Plant, machinery and equipment | 23 | €2,028 | €1,458 | -€571 | -28.1% |
| Furniture and vehicles | 24 | €7,413 | €12,655 | +€5,243 | +70.7% |
| Other tangible fixed assets | 26 | €1,678 | €1,467 | -€211 | -12.6% |
| Current assets | 29/58 | €76,403 | €92,574 | +€16,171 | +21.2% |
| Amounts receivable within one year | 40/41 | €24,998 | €11,924 | -€13,073 | -52.3% |
| Trade receivables | 40 | €16,617 | €5,576 | -€11,041 | -66.4% |
| Other amounts receivable | 41 | €8,381 | €6,348 | -€2,033 | -24.3% |
| Cash at bank and in hand | 54/58 | €51,273 | €78,371 | +€27,097 | +52.8% |
| Deferred charges and accrued income | 490/1 | €132 | €2,279 | +€2,147 | +1626.2% |
| Total equity and liabilities | 10/49 | €87,523 | €108,154 | +€20,631 | +23.6% |
| Equity | 10/15 | €87,123 | €40,192 | -€46,931 | -53.9% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,123 | €25,192 | -€46,931 | -65.1% |
| Amounts payable | 17/49 | €400 | €67,962 | +€67,562 | +16892.6% |
| Amounts payable within one year | 42/48 | €400 | €67,962 | +€67,562 | +16892.6% |
| Trade debts | 44 | €400 | €4,759 | +€4,359 | +1090.0% |
| Suppliers | 440/4 | €400 | €4,759 | +€4,359 | +1090.0% |
| Taxes, remuneration and social security | 45 | - | €1 | +€1 | |
| Taxes | 450/3 | - | €1 | +€1 | |
| Other amounts payable | 47/48 | €0 | €63,202 | +€63,202 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,528 | €4,911 | +€1,383 | +39.2% |
| Other operating charges | 640/8 | €708 | €566 | -€142 | -20.0% |
| Gross operating margin | 9900 | €16,547 | €29,074 | +€12,527 | +75.7% |
| Operating profit (loss) | 9901 | €12,312 | €23,597 | +€11,286 | +91.7% |
| Financial income | 75/76B | €33 | €0 | -€33 | -100.0% |
| Recurring financial income | 75 | €33 | €0 | -€33 | -100.0% |
| Financial charges | 65/66B | €114 | €126 | +€12 | +10.1% |
| Recurring financial charges | 65 | €114 | €126 | +€12 | +10.1% |
| Profit (loss) for the period before taxes | 9903 | €12,230 | €23,472 | +€11,241 | +91.9% |
| Income taxes | 67/77 | €2,892 | €6,402 | +€3,510 | +121.4% |
| Profit (loss) for the period | 9904 | €9,338 | €17,069 | +€7,731 | +82.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,338 | €17,069 | +€7,731 | +82.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.