DDBZ: 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.
DDBZ
Largest movements
- Cash -€16,844
down €16,844 (-85.8%), from €19,634 to €2,790
mainly Trade debts (-€22,109) and Investment in fixed assets (net) (-€3,250)
- Tangible fixed assets +€1,912
up €1,912 (+9.6%), from €20,000 to €21,912
of which Furniture and vehicles: +€2,579
- Trade debts -€22,109
down €22,109 (-86.5%), from €25,558 to €3,449
- Profit (loss) carried forward +€3,575
up €3,575 (+22.2%), from €16,090 to €19,665
- Tax, wage and social debts +€3,200
up €3,200 (+223.7%), from €1,431 to €4,631
of which Remuneration and social security: +€3,200
- Gross operating margin -€11,849
down €11,849 (-56.3%), from €21,036 to €9,187
- Taxes +€4,098
new in 2024: €4,098
- Other operating charges -€2,582
down €2,582 (-95.4%), from €2,707 to €125
- Depreciation +€1,338
new in 2024: €1,338
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €58,242 | €42,915 | -€15,326 | -26.3% |
| Fixed assets | 21/28 | €20,000 | €21,912 | +€1,912 | +9.6% |
| Tangible fixed assets | 22/27 | €20,000 | €21,912 | +€1,912 | +9.6% |
| Land and buildings | 22 | €20,000 | €19,333 | -€667 | -3.3% |
| Furniture and vehicles | 24 | - | €2,579 | +€2,579 | |
| Current assets | 29/58 | €38,242 | €21,003 | -€17,238 | -45.1% |
| Amounts receivable within one year | 40/41 | €18,607 | €18,213 | -€394 | -2.1% |
| Trade receivables | 40 | €16,831 | €18,213 | +€1,382 | +8.2% |
| Other amounts receivable | 41 | €1,777 | - | -€1,777 | |
| Cash at bank and in hand | 54/58 | €19,634 | €2,790 | -€16,844 | -85.8% |
| Total equity and liabilities | 10/49 | €58,242 | €42,915 | -€15,326 | -26.3% |
| Equity | 10/15 | €26,090 | €29,665 | +€3,575 | +13.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,090 | €19,665 | +€3,575 | +22.2% |
| Amounts payable | 17/49 | €32,152 | €13,251 | -€18,901 | -58.8% |
| Amounts payable within one year | 42/48 | €32,152 | €13,251 | -€18,901 | -58.8% |
| Trade debts | 44 | €25,558 | €3,449 | -€22,109 | -86.5% |
| Suppliers | 440/4 | €25,558 | €3,449 | -€22,109 | -86.5% |
| Taxes, remuneration and social security | 45 | €1,431 | €4,631 | +€3,200 | +223.7% |
| Taxes | 450/3 | €1,431 | €1,431 | = | 0.0% |
| Remuneration and social security | 454/9 | - | €3,200 | +€3,200 | |
| Other amounts payable | 47/48 | €5,163 | €5,171 | +€8 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,338 | +€1,338 | |
| Other operating charges | 640/8 | €2,707 | €125 | -€2,582 | -95.4% |
| Gross operating margin | 9900 | €21,036 | €9,187 | -€11,849 | -56.3% |
| Operating profit (loss) | 9901 | €18,329 | €7,725 | -€10,604 | -57.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €155 | €52 | -€103 | -66.3% |
| Recurring financial charges | 65 | €155 | €52 | -€103 | -66.3% |
| Profit (loss) for the period before taxes | 9903 | €18,174 | €7,673 | -€10,501 | -57.8% |
| Income taxes | 67/77 | - | €4,098 | +€4,098 | |
| Profit (loss) for the period | 9904 | €18,174 | €3,575 | -€14,600 | -80.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,174 | €3,575 | -€14,600 | -80.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.