DDB PROJECTS: 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 PROJECTS
Largest movements
- Cash +€10,697
up €10,697 (+51.9%), from €20,617 to €31,314
mainly Net result for the year (+€18,667) and Depreciation (+€18,097)
- Receivables within one year +€6,160
up €6,160 (+68.9%), from €8,940 to €15,101
of which Other amounts receivable: +€7,883
- Profit (loss) carried forward +€18,667
up €18,667 (+59.5%), from -€31,396 to -€12,728
- Debts after one year -€11,437
down €11,437 (-6.4%), from €177,488 to €166,051
- Trade debts +€6,354
up €6,354 (+359.2%), from €1,769 to €8,123
- Gross operating margin +€31,429
up €31,429 (+147.9%), from €21,256 to €52,684
- Taxes +€4,352
up €4,352 (+3203.2%), from €136 to €4,488
- Financial charges -€2,938
down €2,938 (-36.1%), from €8,137 to €5,199
- Write-downs +€2,348
new in 2025: €2,348
- Staff costs +€739
up €739 (+34.8%), from €2,128 to €2,867
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 | €241,313 | €258,574 | +€17,261 | +7.2% |
| Fixed assets | 21/28 | €211,756 | €212,159 | +€403 | +0.2% |
| Tangible fixed assets | 22/27 | €211,621 | €212,024 | +€403 | +0.2% |
| Land and buildings | 22 | €191,739 | €181,251 | -€10,489 | -5.5% |
| Plant, machinery and equipment | 23 | €5,895 | €3,798 | -€2,097 | -35.6% |
| Furniture and vehicles | 24 | €13,986 | €26,975 | +€12,989 | +92.9% |
| Other tangible fixed assets | 26 | €0 | €0 | = | 0.0% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €29,557 | €46,415 | +€16,858 | +57.0% |
| Amounts receivable within one year | 40/41 | €8,940 | €15,101 | +€6,160 | +68.9% |
| Trade receivables | 40 | €4,749 | €3,026 | -€1,723 | -36.3% |
| Other amounts receivable | 41 | €4,192 | €12,075 | +€7,883 | +188.1% |
| Cash at bank and in hand | 54/58 | €20,617 | €31,314 | +€10,697 | +51.9% |
| Total equity and liabilities | 10/49 | €241,313 | €258,574 | +€17,261 | +7.2% |
| Equity | 10/15 | €37,369 | €56,036 | +€18,667 | +50.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €50,164 | €50,164 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €48,304 | €48,304 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,396 | -€12,728 | +€18,667 | +59.5% |
| Amounts payable | 17/49 | €203,944 | €202,537 | -€1,407 | -0.7% |
| Amounts payable after more than one year | 17 | €177,488 | €166,051 | -€11,437 | -6.4% |
| Financial debts | 170/4 | €177,488 | €166,051 | -€11,437 | -6.4% |
| Amounts payable within one year | 42/48 | €26,456 | €36,486 | +€10,030 | +37.9% |
| Current portion of amounts payable after more than one year | 42 | €23,436 | €25,646 | +€2,209 | +9.4% |
| Financial debts | 43 | €17 | €28 | +€11 | +67.9% |
| Credit institutions | 430/8 | €17 | €28 | +€11 | +67.9% |
| Trade debts | 44 | €1,769 | €8,123 | +€6,354 | +359.2% |
| Suppliers | 440/4 | €1,769 | €8,123 | +€6,354 | +359.2% |
| Taxes, remuneration and social security | 45 | €444 | €1,932 | +€1,488 | +334.8% |
| Taxes | 450/3 | €244 | €1,732 | +€1,488 | +609.0% |
| Remuneration and social security | 454/9 | €200 | €200 | = | 0.0% |
| Other amounts payable | 47/48 | €790 | €758 | -€32 | -4.0% |
| Non-recurring operating income | 76A | €9,177 | - | -€9,177 | |
| Remuneration, social security and pensions | 62 | €2,128 | €2,867 | +€739 | +34.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,259 | €18,097 | -€162 | -0.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,348 | +€2,348 | |
| Other operating charges | 640/8 | €2,417 | €2,707 | +€290 | +12.0% |
| Gross operating margin | 9900 | €21,256 | €52,684 | +€31,429 | +147.9% |
| Operating profit (loss) | 9901 | -€1,549 | €26,665 | +€28,214 | |
| Financial income | 75/76B | €1,358 | €1,689 | +€331 | +24.4% |
| Recurring financial income | 75 | €1,358 | €1,689 | +€331 | +24.4% |
| Financial charges | 65/66B | €8,137 | €5,199 | -€2,938 | -36.1% |
| Recurring financial charges | 65 | €8,137 | €5,199 | -€2,938 | -36.1% |
| Profit (loss) for the period before taxes | 9903 | -€8,328 | €23,155 | +€31,483 | |
| Income taxes | 67/77 | €136 | €4,488 | +€4,352 | +3203.2% |
| Profit (loss) for the period | 9904 | -€8,464 | €18,667 | +€27,132 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,464 | €18,667 | +€27,132 |
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 12 October 2026 via checked.be.