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 +€41,944
up €41,944 (+27.5%), from €152,734 to €194,678
mainly Depreciation (+€20,740) and Other debts (+€19,920)
- Receivables within one year -€17,427
down €17,427 (-72.3%), from €24,107 to €6,681
of which Trade receivables: -€15,243
- Tangible fixed assets -€13,301
down €13,301 (-20.8%), from €63,969 to €50,668
of which Land and buildings: -€7,878
- Deferred charges and accrued income -€3,997
down €3,997 (-71.1%), from €5,624 to €1,627
- Other debts +€19,920
up €19,920 (+892.7%), from €2,232 to €22,151
- Reserves -€12,385
down €12,385 (-5.4%), from €228,478 to €216,093
- Taxes +€2,200
up €2,200 (+79.4%), from €2,770 to €4,970
- Depreciation +€1,970
up €1,970 (+10.5%), from €18,771 to €20,740
- Gross operating margin +€1,250
up €1,250 (+3.2%), from €39,508 to €40,758
- Other operating charges -€1,074
down €1,074 (-37.1%), from €2,897 to €1,822
- Financial charges -€522
down €522 (-87.9%), from €594 to €72
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 | €246,734 | €253,818 | +€7,084 | +2.9% |
| Fixed assets | 21/28 | €64,134 | €50,833 | -€13,301 | -20.7% |
| Tangible fixed assets | 22/27 | €63,969 | €50,668 | -€13,301 | -20.8% |
| Land and buildings | 22 | €7,878 | €0 | -€7,878 | -100.0% |
| Plant, machinery and equipment | 23 | €23,762 | €18,941 | -€4,821 | -20.3% |
| Furniture and vehicles | 24 | €27,613 | €26,134 | -€1,479 | -5.4% |
| Other tangible fixed assets | 26 | €4,716 | €5,592 | +€877 | +18.6% |
| Financial fixed assets | 28 | €165 | €165 | = | 0.0% |
| Current assets | 29/58 | €182,600 | €202,985 | +€20,385 | +11.2% |
| Stocks and contracts in progress | 3 | €134 | €0 | -€134 | -100.0% |
| Stocks | 30/36 | €134 | €0 | -€134 | -100.0% |
| Amounts receivable within one year | 40/41 | €24,107 | €6,681 | -€17,427 | -72.3% |
| Trade receivables | 40 | €21,878 | €6,635 | -€15,243 | -69.7% |
| Other amounts receivable | 41 | €2,229 | €45 | -€2,184 | -98.0% |
| Cash at bank and in hand | 54/58 | €152,734 | €194,678 | +€41,944 | +27.5% |
| Deferred charges and accrued income | 490/1 | €5,624 | €1,627 | -€3,997 | -71.1% |
| Total equity and liabilities | 10/49 | €246,734 | €253,818 | +€7,084 | +2.9% |
| Equity | 10/15 | €234,678 | €222,293 | -€12,385 | -5.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €228,478 | €216,093 | -€12,385 | -5.4% |
| Distributable reserves | 133 | €228,478 | €216,093 | -€12,385 | -5.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €12,056 | €31,525 | +€19,469 | +161.5% |
| Amounts payable within one year | 42/48 | €11,982 | €31,450 | +€19,468 | +162.5% |
| Trade debts | 44 | €4,300 | €4,886 | +€586 | +13.6% |
| Suppliers | 440/4 | €4,300 | €4,886 | +€586 | +13.6% |
| Taxes, remuneration and social security | 45 | €5,450 | €4,413 | -€1,038 | -19.0% |
| Taxes | 450/3 | €3,392 | €2,354 | -€1,038 | -30.6% |
| Remuneration and social security | 454/9 | €2,059 | €2,059 | = | 0.0% |
| Other amounts payable | 47/48 | €2,232 | €22,151 | +€19,920 | +892.7% |
| Accrued charges and deferred income | 492/3 | €73 | €75 | +€1 | +1.8% |
| Non-recurring operating income | 76A | €4,122 | €0 | -€4,122 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,771 | €20,740 | +€1,970 | +10.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €2,897 | €1,822 | -€1,074 | -37.1% |
| Non-recurring operating charges | 66A | €7,105 | €4,637 | -€2,468 | -34.7% |
| Gross operating margin | 9900 | €39,508 | €40,758 | +€1,250 | +3.2% |
| Operating profit (loss) | 9901 | €10,735 | €13,558 | +€2,823 | +26.3% |
| Financial income | 75/76B | €61 | €10 | -€51 | -83.5% |
| Recurring financial income | 75 | €61 | €10 | -€51 | -83.5% |
| Financial charges | 65/66B | €594 | €72 | -€522 | -87.9% |
| Recurring financial charges | 65 | €594 | €72 | -€522 | -87.9% |
| Profit (loss) for the period before taxes | 9903 | €10,202 | €13,496 | +€3,294 | +32.3% |
| Income taxes | 67/77 | €2,770 | €4,970 | +€2,200 | +79.4% |
| Profit (loss) for the period | 9904 | €7,432 | €8,526 | +€1,094 | +14.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,432 | €8,526 | +€1,094 | +14.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.