DDAS Management: 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.
DDAS Management
Largest movements
- Receivables within one year -€11,674
down €11,674 (-34.0%), from €34,294 to €22,621
of which Other amounts receivable: -€8,704
- Tangible fixed assets -€2,800
down €2,800 (-50.4%), from €5,554 to €2,754
- Cash +€1,375
up €1,375 (+50.7%), from €2,715 to €4,091
mainly Net result for the year (+€17,450) and Receivables within one year (+€11,674)
- Other debts -€9,377
down €9,377 (-97.7%), from €9,594 to €217
- Reserves -€6,668
down €6,668 (-31.6%), from €21,093 to €14,426
- Tax, wage and social debts +€3,297
up €3,297 (+62.8%), from €5,250 to €8,546
- Current portion of long-term debt -€2,021
down €2,021 (-33.4%), from €6,046 to €4,025
- Trade debts +€1,378
up €1,378 (+536%), from €257 to €1,635
- Gross operating margin +€6,410
up €6,410 (+29.0%), from €22,133 to €28,542
- Taxes +€1,789
up €1,789 (+31.1%), from €5,752 to €7,541
- Depreciation -€1,333
down €1,333 (-32.3%), from €4,133 to €2,800
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 | €44,240 | €30,848 | -€13,391 | -30.3% |
| Fixed assets | 21/28 | €5,554 | €2,754 | -€2,800 | -50.4% |
| Tangible fixed assets | 22/27 | €5,554 | €2,754 | -€2,800 | -50.4% |
| Furniture and vehicles | 24 | €5,554 | €2,754 | -€2,800 | -50.4% |
| Current assets | 29/58 | €38,686 | €28,094 | -€10,591 | -27.4% |
| Amounts receivable within one year | 40/41 | €34,294 | €22,621 | -€11,674 | -34.0% |
| Trade receivables | 40 | €25,590 | €22,621 | -€2,969 | -11.6% |
| Other amounts receivable | 41 | €8,704 | - | -€8,704 | |
| Cash at bank and in hand | 54/58 | €2,715 | €4,091 | +€1,375 | +50.7% |
| Deferred charges and accrued income | 490/1 | €1,676 | €1,383 | -€293 | -17.5% |
| Total equity and liabilities | 10/49 | €44,240 | €30,848 | -€13,391 | -30.3% |
| Equity | 10/15 | €23,093 | €16,426 | -€6,668 | -28.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €21,093 | €14,426 | -€6,668 | -31.6% |
| Distributable reserves | 133 | €21,093 | €14,426 | -€6,668 | -31.6% |
| Amounts payable | 17/49 | €21,146 | €14,423 | -€6,724 | -31.8% |
| Amounts payable within one year | 42/48 | €21,146 | €14,423 | -€6,724 | -31.8% |
| Current portion of amounts payable after more than one year | 42 | €6,046 | €4,025 | -€2,021 | -33.4% |
| Trade debts | 44 | €257 | €1,635 | +€1,378 | +536% |
| Suppliers | 440/4 | €257 | €1,635 | +€1,378 | +536% |
| Taxes, remuneration and social security | 45 | €5,250 | €8,546 | +€3,297 | +62.8% |
| Taxes | 450/3 | €5,250 | €8,546 | +€3,297 | +62.8% |
| Other amounts payable | 47/48 | €9,594 | €217 | -€9,377 | -97.7% |
| Non-recurring operating income | 76A | €5,974 | €730 | -€5,244 | -87.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,133 | €2,800 | -€1,333 | -32.3% |
| Other operating charges | 640/8 | €779 | €507 | -€271 | -34.8% |
| Gross operating margin | 9900 | €22,133 | €28,542 | +€6,410 | +29.0% |
| Operating profit (loss) | 9901 | €17,221 | €25,235 | +€8,014 | +46.5% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €468 | €244 | -€224 | -47.8% |
| Recurring financial charges | 65 | €468 | €244 | -€224 | -47.8% |
| Profit (loss) for the period before taxes | 9903 | €16,755 | €24,990 | +€8,235 | +49.1% |
| Income taxes | 67/77 | €5,752 | €7,541 | +€1,789 | +31.1% |
| Profit (loss) for the period | 9904 | €11,004 | €17,450 | +€6,446 | +58.6% |
| Profit (loss) for the period to be appropriated | 9905 | €11,004 | €17,450 | +€6,446 | +58.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.