DDB Project 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.
DDB Project Management
Largest movements
- Tangible fixed assets +€55,924
up €55,924, from €0 to €55,924
of which Furniture and vehicles: +€54,403
- Cash -€23,731
down €23,731 (-22.5%), from €105,260 to €81,529
mainly Contributions, distributions and other (-€173,404) and Investment in fixed assets (net) (-€67,443)
- Receivables within one year -€10,414
down €10,414 (-30.7%), from €33,959 to €23,545
of which Trade receivables: -€12,216
- Other debts +€94,948
up €94,948 (+5,022%), from €1,890 to €96,838
- Reserves -€77,850
down €77,850 (-65.4%), from €119,115 to €41,265
- Tax, wage and social debts +€4,418
up €4,418 (+33.3%), from €13,266 to €17,684
- Gross operating margin +€27,178
up €27,178 (+26.5%), from €102,612 to €129,790
- Depreciation +€9,214
up €9,214 (+400%), from €2,305 to €11,519
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 | €139,836 | €161,364 | +€21,528 | +15.4% |
| Fixed assets | 21/28 | €0 | €55,924 | +€55,924 | |
| Tangible fixed assets | 22/27 | €0 | €55,924 | +€55,924 | |
| Plant, machinery and equipment | 23 | - | €1,521 | +€1,521 | |
| Furniture and vehicles | 24 | €0 | €54,403 | +€54,403 | |
| Current assets | 29/58 | €139,836 | €105,440 | -€34,395 | -24.6% |
| Amounts receivable within one year | 40/41 | €33,959 | €23,545 | -€10,414 | -30.7% |
| Trade receivables | 40 | €33,959 | €21,743 | -€12,216 | -36.0% |
| Other amounts receivable | 41 | €0 | €1,802 | +€1,802 | |
| Cash at bank and in hand | 54/58 | €105,260 | €81,529 | -€23,731 | -22.5% |
| Deferred charges and accrued income | 490/1 | €616 | €366 | -€250 | -40.6% |
| Total equity and liabilities | 10/49 | €139,836 | €161,364 | +€21,528 | +15.4% |
| Equity | 10/15 | €124,115 | €46,265 | -€77,850 | -62.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €119,115 | €41,265 | -€77,850 | -65.4% |
| Distributable reserves | 133 | €119,115 | €41,265 | -€77,850 | -65.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €15,721 | €115,099 | +€99,379 | +632% |
| Amounts payable within one year | 42/48 | €15,721 | €115,099 | +€99,379 | +632% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €564 | €577 | +€13 | +2.3% |
| Suppliers | 440/4 | €564 | €577 | +€13 | +2.3% |
| Taxes, remuneration and social security | 45 | €13,266 | €17,684 | +€4,418 | +33.3% |
| Taxes | 450/3 | €13,266 | €17,684 | +€4,418 | +33.3% |
| Other amounts payable | 47/48 | €1,890 | €96,838 | +€94,948 | +5,022% |
| Non-recurring operating income | 76A | - | €24,863 | +€24,863 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,305 | €11,519 | +€9,214 | +400% |
| Other operating charges | 640/8 | €1,544 | €988 | -€556 | -36.0% |
| Gross operating margin | 9900 | €102,612 | €129,790 | +€27,178 | +26.5% |
| Operating profit (loss) | 9901 | €98,763 | €117,282 | +€18,520 | +18.8% |
| Financial charges | 65/66B | €50 | €31 | -€20 | -39.1% |
| Recurring financial charges | 65 | €50 | €31 | -€20 | -39.1% |
| Profit (loss) for the period before taxes | 9903 | €98,712 | €117,252 | +€18,540 | +18.8% |
| Income taxes | 67/77 | €20,862 | €21,698 | +€836 | +4.0% |
| Profit (loss) for the period | 9904 | €77,850 | €95,554 | +€17,704 | +22.7% |
| Profit (loss) for the period to be appropriated | 9905 | €77,850 | €95,554 | +€17,704 | +22.7% |
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 31 October 2026 via checked.be.