DDA Sound & Light: 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 Sound & Light
Largest movements
- Cash +€91,410
up €91,410 (+27.5%), from €332,679 to €424,089
mainly Net result for the year (+€164,853) and Depreciation (+€29,054)
- Tangible fixed assets +€69,308
up €69,308 (+32.1%), from €215,792 to €285,100
of which Plant, machinery and equipment: +€37,939
- Receivables within one year -€21,337
down €21,337 (-5.8%), from €366,364 to €345,028
of which Trade receivables: -€27,029
- Reserves +€164,853
up €164,853 (+19.8%), from €832,016 to €996,868
of which Distributable reserves: +€164,853
- Tax, wage and social debts -€18,614
down €18,614 (-29.3%), from €63,562 to €44,948
of which Taxes: -€31,944
- Gross operating margin -€46,158
down €46,158 (-12.1%), from €380,118 to €333,960
- Depreciation -€35,563
down €35,563 (-55.0%), from €64,617 to €29,054
- Staff costs +€19,330
up €19,330 (+36.6%), from €52,839 to €72,169
- Other operating charges +€5,549
up €5,549 (+2,587%), from €215 to €5,764
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.
Derived cash bridge
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 | €914,835 | €1,054,216 | +€139,381 | +15.2% |
| Fixed assets | 21/28 | €215,792 | €285,100 | +€69,308 | +32.1% |
| Tangible fixed assets | 22/27 | €215,792 | €285,100 | +€69,308 | +32.1% |
| Land and buildings | 22 | €11,356 | €10,072 | -€1,284 | -11.3% |
| Plant, machinery and equipment | 23 | €135,133 | €173,072 | +€37,939 | +28.1% |
| Furniture and vehicles | 24 | €69,303 | €101,956 | +€32,652 | +47.1% |
| Current assets | 29/58 | €699,043 | €769,116 | +€70,073 | +10.0% |
| Amounts receivable within one year | 40/41 | €366,364 | €345,028 | -€21,337 | -5.8% |
| Trade receivables | 40 | €65,077 | €38,048 | -€27,029 | -41.5% |
| Other amounts receivable | 41 | €301,288 | €306,980 | +€5,692 | +1.9% |
| Cash at bank and in hand | 54/58 | €332,679 | €424,089 | +€91,410 | +27.5% |
| Total equity and liabilities | 10/49 | €914,835 | €1,054,216 | +€139,381 | +15.2% |
| Equity | 10/15 | €844,416 | €1,009,268 | +€164,853 | +19.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €832,016 | €996,868 | +€164,853 | +19.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €830,156 | €995,008 | +€164,853 | +19.9% |
| Amounts payable | 17/49 | €70,420 | €44,948 | -€25,472 | -36.2% |
| Amounts payable within one year | 42/48 | €70,420 | €44,948 | -€25,472 | -36.2% |
| Trade debts | 44 | €6,857 | €0 | -€6,857 | -100% |
| Suppliers | 440/4 | €6,857 | €0 | -€6,857 | -100% |
| Taxes, remuneration and social security | 45 | €63,562 | €44,948 | -€18,614 | -29.3% |
| Taxes | 450/3 | €63,562 | €31,619 | -€31,944 | -50.3% |
| Remuneration and social security | 454/9 | - | €13,329 | +€13,329 | |
| Non-recurring operating income | 76A | €690 | - | -€690 | |
| Remuneration, social security and pensions | 62 | €52,839 | €72,169 | +€19,330 | +36.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,617 | €29,054 | -€35,563 | -55.0% |
| Other operating charges | 640/8 | €215 | €5,764 | +€5,549 | +2,587% |
| Gross operating margin | 9900 | €380,118 | €333,960 | -€46,158 | -12.1% |
| Operating profit (loss) | 9901 | €262,448 | €226,973 | -€35,474 | -13.5% |
| Financial income | 75/76B | €946 | €719 | -€228 | -24.0% |
| Recurring financial income | 75 | €946 | €719 | -€228 | -24.0% |
| Financial charges | 65/66B | €390 | €1 | -€388 | -99.7% |
| Recurring financial charges | 65 | €390 | €1 | -€388 | -99.7% |
| Profit (loss) for the period before taxes | 9903 | €263,004 | €227,691 | -€35,314 | -13.4% |
| Income taxes | 67/77 | €65,077 | €62,838 | -€2,239 | -3.4% |
| Profit (loss) for the period | 9904 | €197,927 | €164,853 | -€33,075 | -16.7% |
| Profit (loss) for the period to be appropriated | 9905 | €197,927 | €164,853 | -€33,075 | -16.7% |
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 26 October 2026 via checked.be.