DDB ASSOCIÉS: 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.
DDB ASSOCIÉS
Largest movements
- Financial fixed assets -€1.2m
down €1.2m (-100.0%), from €1.3m to €1
- Receivables within one year -€1.1m
down €1.1m (-96.4%), from €1.1m to €41,439
of which Other amounts receivable: -€1.1m
- Cash +€116,444
up €116,444 (+338%), from €34,436 to €150,880
mainly Investment in fixed assets (net) (+€1.2m) and Receivables within one year (+€1.1m)
- Current investments +€90,000
up €90,000 (+22.0%), from €410,000 to €500,000
- Profit (loss) carried forward -€2.0m
down €2.0m (-98.3%), from €2.1m to €36,244
- Other debts -€69,184
down €69,184 (-19.0%), from €363,196 to €294,012
- Tax, wage and social debts -€38,937
down €38,937 (-95.7%), from €40,704 to €1,766
- Financial charges +€2.1m
up €2.1m (+510,356%), from €408 to €2.1m
- Financial income -€247,061
down €247,061 (-65.6%), from €376,734 to €129,673
- Gross operating margin -€112,279
down €112,279, from €25,257 to -€87,022
- Taxes -€40,538
down €40,538 (-98.8%), from €41,012 to €475
- Depreciation -€2,061
no longer reported in 2025 (was €2,061)
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 | €2,845,120 | €706,071 | -€2.1m | -75.2% |
| Fixed assets | 21/28 | €1,260,830 | €10,831 | -€1.2m | -99.1% |
| Tangible fixed assets | 22/27 | €10,830 | €10,830 | = | 0.0% |
| Furniture and vehicles | 24 | €10,830 | €10,830 | = | 0.0% |
| Financial fixed assets | 28 | €1,250,000 | €1 | -€1.2m | -100.0% |
| Current assets | 29/58 | €1,584,290 | €695,240 | -€889,050 | -56.1% |
| Amounts receivable within one year | 40/41 | €1,139,083 | €41,439 | -€1.1m | -96.4% |
| Trade receivables | 40 | - | €303 | +€303 | |
| Other amounts receivable | 41 | €1,139,083 | €41,136 | -€1.1m | -96.4% |
| Current investments | 50/53 | €410,000 | €500,000 | +€90,000 | +22.0% |
| Cash at bank and in hand | 54/58 | €34,436 | €150,880 | +€116,444 | +338% |
| Deferred charges and accrued income | 490/1 | €771 | €2,921 | +€2,150 | +279% |
| Total equity and liabilities | 10/49 | €2,845,120 | €706,071 | -€2.1m | -75.2% |
| Equity | 10/15 | €2,440,559 | €401,304 | -€2.0m | -83.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €358,860 | €358,860 | = | 0.0% |
| Distributable reserves | 133 | €358,860 | €358,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,075,499 | €36,244 | -€2.0m | -98.3% |
| Amounts payable | 17/49 | €404,561 | €304,767 | -€99,794 | -24.7% |
| Amounts payable within one year | 42/48 | €404,561 | €304,767 | -€99,794 | -24.7% |
| Trade debts | 44 | €661 | €8,988 | +€8,328 | +1,260% |
| Suppliers | 440/4 | €661 | €8,988 | +€8,328 | +1,260% |
| Taxes, remuneration and social security | 45 | €40,704 | €1,766 | -€38,937 | -95.7% |
| Taxes | 450/3 | €40,704 | €1,766 | -€38,937 | -95.7% |
| Other amounts payable | 47/48 | €363,196 | €294,012 | -€69,184 | -19.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,061 | - | -€2,061 | |
| Other operating charges | 640/8 | €1,029 | €1,069 | +€40 | +3.9% |
| Gross operating margin | 9900 | €25,257 | -€87,022 | -€112,279 | |
| Operating profit (loss) | 9901 | €22,168 | -€88,090 | -€110,258 | |
| Financial income | 75/76B | €376,734 | €129,673 | -€247,061 | -65.6% |
| Recurring financial income | 75 | €376,734 | €129,673 | -€247,061 | -65.6% |
| Financial charges | 65/66B | €408 | €2,080,364 | +€2.1m | +510,356% |
| Recurring financial charges | 65 | €408 | €2,080,364 | +€2.1m | +510,356% |
| Profit (loss) for the period before taxes | 9903 | €398,494 | -€2,038,781 | -€2.4m | |
| Income taxes | 67/77 | €41,012 | €475 | -€40,538 | -98.8% |
| Profit (loss) for the period | 9904 | €357,482 | -€2,039,255 | -€2.4m | |
| Profit (loss) for the period to be appropriated | 9905 | €357,482 | -€2,039,255 | -€2.4m |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.