DDB Service: 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 Service
Largest movements
- Cash +€21,688
up €21,688 (+127%), from €17,038 to €38,726
mainly Accrued charges and deferred income (+€41,512) and Trade debts (+€29,391)
- Receivables within one year +€18,494
up €18,494 (+9.4%), from €195,716 to €214,211
of which Trade receivables: +€30,483
- Tangible fixed assets -€7,984
down €7,984 (-67.0%), from €11,910 to €3,926
of which Furniture and vehicles: -€4,187
- Accrued charges and deferred income +€41,512
up €41,512, from €0 to €41,512
- Reserves -€30,515
down €30,515 (-18.0%), from €169,819 to €139,304
of which Distributable reserves: -€30,515
- Trade debts +€29,391
up €29,391 (+95.2%), from €30,861 to €60,252
- Other debts +€20,309
up €20,309 (+528%), from €3,844 to €24,153
- Advances received -€19,587
down €19,587 (-100%), from €19,587 to €0
- Gross operating margin -€34,619
down €34,619, from €17,852 to -€16,767
- Depreciation -€6,845
down €6,845 (-36.4%), from €18,795 to €11,950
- Taxes +€996
up €996, from -€996 to €0
- Staff costs +€666
up €666, from -€666 to €0
- Other operating charges -€535
down €535 (-22.8%), from €2,345 to €1,810
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 | €262,963 | €294,254 | +€31,291 | +11.9% |
| Fixed assets | 21/28 | €11,910 | €3,926 | -€7,984 | -67.0% |
| Tangible fixed assets | 22/27 | €11,910 | €3,926 | -€7,984 | -67.0% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €5,795 | €1,998 | -€3,797 | -65.5% |
| Furniture and vehicles | 24 | €6,115 | €1,928 | -€4,187 | -68.5% |
| Current assets | 29/58 | €251,053 | €290,327 | +€39,275 | +15.6% |
| Stocks and contracts in progress | 3 | €35,000 | €35,000 | = | 0.0% |
| Stocks | 30/36 | €35,000 | €35,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €195,716 | €214,211 | +€18,494 | +9.4% |
| Trade receivables | 40 | €93,585 | €124,068 | +€30,483 | +32.6% |
| Other amounts receivable | 41 | €102,132 | €90,143 | -€11,989 | -11.7% |
| Cash at bank and in hand | 54/58 | €17,038 | €38,726 | +€21,688 | +127% |
| Deferred charges and accrued income | 490/1 | €3,298 | €2,391 | -€907 | -27.5% |
| Total equity and liabilities | 10/49 | €262,963 | €294,254 | +€31,291 | +11.9% |
| Equity | 10/15 | €188,524 | €158,010 | -€30,515 | -16.2% |
| Contributions | 10/11 | €18,705 | €18,705 | = | 0.0% |
| Reserves | 13 | €169,819 | €139,304 | -€30,515 | -18.0% |
| Non-distributable reserves | 130/1 | €3,110 | €3,110 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,110 | €3,110 | = | 0.0% |
| Distributable reserves | 133 | €166,709 | €136,194 | -€30,515 | -18.3% |
| Amounts payable | 17/49 | €74,438 | €136,244 | +€61,806 | +83.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €74,438 | €94,732 | +€20,294 | +27.3% |
| Current portion of amounts payable after more than one year | 42 | €9,212 | €0 | -€9,212 | -100% |
| Financial debts | 43 | €8,450 | €8,410 | -€40 | -0.5% |
| Credit institutions | 430/8 | €8,450 | €8,410 | -€40 | -0.5% |
| Trade debts | 44 | €30,861 | €60,252 | +€29,391 | +95.2% |
| Suppliers | 440/4 | €30,861 | €60,252 | +€29,391 | +95.2% |
| Advances received on contracts in progress | 46 | €19,587 | €0 | -€19,587 | -100% |
| Taxes, remuneration and social security | 45 | €2,485 | €1,918 | -€567 | -22.8% |
| Taxes | 450/3 | €2,485 | €1,918 | -€567 | -22.8% |
| Other amounts payable | 47/48 | €3,844 | €24,153 | +€20,309 | +528% |
| Accrued charges and deferred income | 492/3 | €0 | €41,512 | +€41,512 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | -€666 | €0 | +€666 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,795 | €11,950 | -€6,845 | -36.4% |
| Other operating charges | 640/8 | €2,345 | €1,810 | -€535 | -22.8% |
| Non-recurring operating charges | 66A | €11,677 | €0 | -€11,677 | -100% |
| Gross operating margin | 9900 | €17,852 | -€16,767 | -€34,619 | |
| Operating profit (loss) | 9901 | -€14,299 | -€30,527 | -€16,228 | -113% |
| Financial income | 75/76B | €3,552 | €3,251 | -€301 | -8.5% |
| Recurring financial income | 75 | €3,552 | €3,251 | -€301 | -8.5% |
| Financial charges | 65/66B | €2,876 | €3,239 | +€363 | +12.6% |
| Recurring financial charges | 65 | €2,876 | €3,239 | +€363 | +12.6% |
| Profit (loss) for the period before taxes | 9903 | -€13,623 | -€30,515 | -€16,892 | -124% |
| Income taxes | 67/77 | -€996 | €0 | +€996 | |
| Profit (loss) for the period | 9904 | -€12,627 | -€30,515 | -€17,888 | -142% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,627 | -€30,515 | -€17,888 | -142% |
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 21 October 2026 via checked.be.