DDC: 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.
DDC
Largest movements
- Cash +€7,252
up €7,252 (+1472.8%), from €492 to €7,745
mainly Depreciation (+€18,893) and Net result for the year (+€9,197)
- Revaluation surpluses -€12,324
down €12,324 (-5.2%), from €236,745 to €224,421
- Profit (loss) carried forward +€9,197
up €9,197 (+24.5%), from €37,506 to €46,703
- Tax, wage and social debts +€7,279
up €7,279 (+149.8%), from €4,860 to €12,139
of which Remuneration and social security: +€4,151
- Gross operating margin -€32,165
down €32,165 (-34.5%), from €93,263 to €61,098
- Staff costs +€26,117
up €26,117 (+2081.7%), from €1,255 to €27,372
- Financial income -€12,876
down €12,876 (-98.7%), from €13,050 to €174
- Financial charges -€5,678
down €5,678 (-89.1%), from €6,371 to €693
- Depreciation +€3,763
up €3,763 (+24.9%), from €15,130 to €18,893
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 | €309,017 | €311,501 | +€2,484 | +0.8% |
| Fixed assets | 21/28 | €301,088 | €299,438 | -€1,650 | -0.5% |
| Tangible fixed assets | 22/27 | €300,718 | €299,068 | -€1,650 | -0.5% |
| Land and buildings | 22 | €196,003 | €187,987 | -€8,015 | -4.1% |
| Furniture and vehicles | 24 | €3,728 | €5,412 | +€1,684 | +45.2% |
| Other tangible fixed assets | 26 | €100,988 | €105,669 | +€4,681 | +4.6% |
| Financial fixed assets | 28 | €370 | €370 | = | 0.0% |
| Current assets | 29/58 | €7,929 | €12,063 | +€4,134 | +52.1% |
| Stocks and contracts in progress | 3 | €1,507 | €1,483 | -€24 | -1.6% |
| Stocks | 30/36 | €1,507 | €1,483 | -€24 | -1.6% |
| Amounts receivable within one year | 40/41 | €5,930 | €2,836 | -€3,094 | -52.2% |
| Trade receivables | 40 | €1,841 | €2,109 | +€269 | +14.6% |
| Other amounts receivable | 41 | €4,089 | €727 | -€3,363 | -82.2% |
| Cash at bank and in hand | 54/58 | €492 | €7,745 | +€7,252 | +1472.8% |
| Total equity and liabilities | 10/49 | €309,017 | €311,501 | +€2,484 | +0.8% |
| Equity | 10/15 | €292,842 | €289,715 | -€3,127 | -1.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Revaluation surpluses | 12 | €236,745 | €224,421 | -€12,324 | -5.2% |
| Profit (loss) carried forward | 14 | €37,506 | €46,703 | +€9,197 | +24.5% |
| Amounts payable | 17/49 | €16,175 | €21,786 | +€5,611 | +34.7% |
| Amounts payable after more than one year | 17 | €7,082 | €4,900 | -€2,182 | -30.8% |
| Financial debts | 170/4 | €7,082 | €4,900 | -€2,182 | -30.8% |
| Amounts payable within one year | 42/48 | €9,093 | €16,885 | +€7,792 | +85.7% |
| Current portion of amounts payable after more than one year | 42 | €2,132 | €2,182 | +€49 | +2.3% |
| Trade debts | 44 | €116 | €711 | +€595 | +511.0% |
| Suppliers | 440/4 | €116 | €711 | +€595 | +511.0% |
| Taxes, remuneration and social security | 45 | €4,860 | €12,139 | +€7,279 | +149.8% |
| Taxes | 450/3 | €3,860 | €6,987 | +€3,128 | +81.0% |
| Remuneration and social security | 454/9 | €1,000 | €5,151 | +€4,151 | +415.1% |
| Other amounts payable | 47/48 | €1,984 | €1,854 | -€130 | -6.6% |
| Remuneration, social security and pensions | 62 | €1,255 | €27,372 | +€26,117 | +2081.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,130 | €18,893 | +€3,763 | +24.9% |
| Other operating charges | 640/8 | €3,176 | €1,990 | -€1,186 | -37.4% |
| Gross operating margin | 9900 | €93,263 | €61,098 | -€32,165 | -34.5% |
| Operating profit (loss) | 9901 | €73,702 | €12,843 | -€60,859 | -82.6% |
| Financial income | 75/76B | €13,050 | €174 | -€12,876 | -98.7% |
| Recurring financial income | 75 | €13,050 | €174 | -€12,876 | -98.7% |
| Financial charges | 65/66B | €6,371 | €693 | -€5,678 | -89.1% |
| Recurring financial charges | 65 | €6,371 | €693 | -€5,678 | -89.1% |
| Profit (loss) for the period before taxes | 9903 | €80,381 | €12,325 | -€68,056 | -84.7% |
| Income taxes | 67/77 | €3,860 | €3,128 | -€732 | -19.0% |
| Profit (loss) for the period | 9904 | €76,521 | €9,197 | -€67,324 | -88.0% |
| Profit (loss) for the period to be appropriated | 9905 | €76,521 | €9,197 | -€67,324 | -88.0% |
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 6 October 2026 via checked.be.