DDB BUILDING: 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 BUILDING
Largest movements
- Receivables within one year +€16,672
up €16,672 (+63.4%), from €26,315 to €42,987
of which Other amounts receivable: +€18,388
- Tangible fixed assets +€14,516
new in 2025: €14,516
- Cash -€2,578
down €2,578 (-84.3%), from €3,058 to €480
mainly Investment in fixed assets (net) (-€19,082) and Receivables within one year (-€16,672)
- Trade debts +€15,212
new in 2025: €15,212
- Reserves +€8,000
new in 2025: €8,000
- Tax, wage and social debts +€4,600
up €4,600 (+85.7%), from €5,370 to €9,970
- Profit (loss) carried forward +€813
up €813 (+4.2%), from €19,473 to €20,286
- Gross operating margin -€6,187
down €6,187 (-24.3%), from €25,444 to €19,257
- Depreciation +€4,566
new in 2025: €4,566
- Financial charges +€1,535
up €1,535 (+511.0%), from €300 to €1,835
- Taxes -€770
down €770 (-14.3%), from €5,370 to €4,600
- Financial income +€656
up €656 (+757.4%), from €87 to €742
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 | €29,373 | €57,983 | +€28,610 | +97.4% |
| Fixed assets | 21/28 | - | €14,516 | +€14,516 | |
| Tangible fixed assets | 22/27 | - | €14,516 | +€14,516 | |
| Furniture and vehicles | 24 | - | €14,516 | +€14,516 | |
| Current assets | 29/58 | €29,373 | €43,467 | +€14,094 | +48.0% |
| Amounts receivable within one year | 40/41 | €26,315 | €42,987 | +€16,672 | +63.4% |
| Trade receivables | 40 | €21,016 | €19,300 | -€1,716 | -8.2% |
| Other amounts receivable | 41 | €5,299 | €23,687 | +€18,388 | +347.0% |
| Cash at bank and in hand | 54/58 | €3,058 | €480 | -€2,578 | -84.3% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €29,373 | €57,983 | +€28,610 | +97.4% |
| Equity | 10/15 | €20,473 | €29,286 | +€8,813 | +43.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Contributions outside capital | 11 | €1,000 | €1,000 | = | 0.0% |
| Other | 1109/19 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €8,000 | +€8,000 | |
| Distributable reserves | 133 | - | €8,000 | +€8,000 | |
| Profit (loss) carried forward | 14 | €19,473 | €20,286 | +€813 | +4.2% |
| Amounts payable | 17/49 | €8,900 | €28,697 | +€19,797 | +222.4% |
| Amounts payable within one year | 42/48 | €8,885 | €28,697 | +€19,812 | +223.0% |
| Trade debts | 44 | - | €15,212 | +€15,212 | |
| Suppliers | 440/4 | €0 | €15,212 | +€15,212 | |
| Taxes, remuneration and social security | 45 | €5,370 | €9,970 | +€4,600 | +85.7% |
| Taxes | 450/3 | €5,370 | €9,970 | +€4,600 | +85.7% |
| Other amounts payable | 47/48 | €3,515 | €3,515 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €15 | - | -€15 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,566 | +€4,566 | |
| Other operating charges | 640/8 | €387 | €186 | -€202 | -52.1% |
| Gross operating margin | 9900 | €25,444 | €19,257 | -€6,187 | -24.3% |
| Operating profit (loss) | 9901 | €25,057 | €14,506 | -€10,551 | -42.1% |
| Financial income | 75/76B | €87 | €742 | +€656 | +757.4% |
| Recurring financial income | 75 | €87 | €742 | +€656 | +757.4% |
| Financial charges | 65/66B | €300 | €1,835 | +€1,535 | +511.0% |
| Recurring financial charges | 65 | €300 | €1,835 | +€1,535 | +511.0% |
| Profit (loss) for the period before taxes | 9903 | €24,843 | €13,413 | -€11,430 | -46.0% |
| Income taxes | 67/77 | €5,370 | €4,600 | -€770 | -14.3% |
| Profit (loss) for the period | 9904 | €19,473 | €8,813 | -€10,660 | -54.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,473 | €8,813 | -€10,660 | -54.7% |
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 11 October 2026 via checked.be.