ddb design: what changed
Two fiscal 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 design
Largest movements
- Cash -€22,218
down €22,218 (-34.4%), from €64,620 to €42,402
mainly Contributions, distributions and other (-€30,967) and Other debts (-€25,525)
- Receivables within one year -€8,426
down €8,426 (-69.2%), from €12,181 to €3,755
of which Other amounts receivable: -€9,486
- Tangible fixed assets -€1,824
down €1,824 (-9.4%), from €19,419 to €17,595
of which Furniture and vehicles: -€3,480
- Other debts -€25,525
down €25,525 (-30.8%), from €82,936 to €57,411
- Tax, wage and social debts -€11,290
down €11,290 (-95.1%), from €11,872 to €581
- Trade debts +€4,482
up €4,482 (+1088.2%), from €412 to €4,894
- Gross operating margin +€3,548
up €3,548 (+7.5%), from €47,108 to €50,657
- Financial charges +€2,433
up €2,433 (+3050.7%), from €80 to €2,513
- Financial income -€2,106
no longer reported in 2025 (was €2,106)
- Taxes -€912
down €912 (-9.9%), from €9,193 to €8,281
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 | €96,219 | €63,886 | -€32,333 | -33.6% |
| Fixed assets | 21/28 | €19,419 | €17,595 | -€1,824 | -9.4% |
| Tangible fixed assets | 22/27 | €19,419 | €17,595 | -€1,824 | -9.4% |
| Furniture and vehicles | 24 | €6,458 | €2,979 | -€3,480 | -53.9% |
| Other tangible fixed assets | 26 | €12,961 | €14,616 | +€1,655 | +12.8% |
| Current assets | 29/58 | €76,801 | €46,292 | -€30,509 | -39.7% |
| Amounts receivable within one year | 40/41 | €12,181 | €3,755 | -€8,426 | -69.2% |
| Trade receivables | 40 | €440 | €1,500 | +€1,061 | +241.3% |
| Other amounts receivable | 41 | €11,741 | €2,255 | -€9,486 | -80.8% |
| Cash at bank and in hand | 54/58 | €64,620 | €42,402 | -€22,218 | -34.4% |
| Deferred charges and accrued income | 490/1 | - | €134 | +€134 | |
| Total equity and liabilities | 10/49 | €96,219 | €63,886 | -€32,333 | -33.6% |
| Equity | 10/15 | €1,000 | €1,000 | = | 0.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Outside capital | 11 | €1,000 | €1,000 | = | 0.0% |
| Other | 1109/19 | €1,000 | €1,000 | = | 0.0% |
| Amounts payable | 17/49 | €95,219 | €62,886 | -€32,333 | -34.0% |
| Amounts payable within one year | 42/48 | €95,219 | €62,886 | -€32,333 | -34.0% |
| Trade debts | 44 | €412 | €4,894 | +€4,482 | +1088.2% |
| Suppliers | 440/4 | €412 | €4,894 | +€4,482 | +1088.2% |
| Taxes, remuneration and social security | 45 | €11,872 | €581 | -€11,290 | -95.1% |
| Taxes | 450/3 | €11,872 | €581 | -€11,290 | -95.1% |
| Other amounts payable | 47/48 | €82,936 | €57,411 | -€25,525 | -30.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,608 | €3,155 | -€453 | -12.6% |
| Other operating charges | 640/8 | €387 | €412 | +€25 | +6.4% |
| Non-recurring operating charges | 66A | €835 | €5,329 | +€4,494 | +538.1% |
| Gross operating margin | 9900 | €47,108 | €50,657 | +€3,548 | +7.5% |
| Operating profit (loss) | 9901 | €42,278 | €41,761 | -€517 | -1.2% |
| Financial income | 75/76B | €2,106 | - | -€2,106 | |
| Recurring financial income | 75 | €2,106 | - | -€2,106 | |
| Financial charges | 65/66B | €80 | €2,513 | +€2,433 | +3050.7% |
| Recurring financial charges | 65 | €80 | €2,513 | +€2,433 | +3050.7% |
| Profit (loss) for the period before taxes | 9903 | €44,304 | €39,248 | -€5,056 | -11.4% |
| Income taxes | 67/77 | €9,193 | €8,281 | -€912 | -9.9% |
| Profit (loss) for the period | 9904 | €35,111 | €30,967 | -€4,144 | -11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €35,111 | €30,967 | -€4,144 | -11.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.