DDC CONSTRUCT: 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.
DDC CONSTRUCT
Largest movements
- Receivables after one year -€11,067
down €11,067 (-8.1%), from €135,795 to €124,728
- Debts after one year -€6,331
down €6,331 (-42.8%), from €14,801 to €8,470
- Trade debts -€2,616
down €2,616 (-11.7%), from €22,298 to €19,683
- Reserves -€1,525
down €1,525 (-3.0%), from €51,464 to €49,939
of which Distributable reserves: -€1,525
- Gross operating margin +€739
up €739 (+26.5%), from -€2,789 to -€2,050
- Financial charges -€728
down €728 (-18.2%), from €4,004 to €3,277
- Financial income -€528
down €528 (-13.4%), from €3,956 to €3,428
- Other operating charges +€140
up €140 (+36.2%), from €387 to €528
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 | €135,799 | €124,739 | -€11,061 | -8.1% |
| Current assets | 29/58 | €135,799 | €124,739 | -€11,061 | -8.1% |
| Amounts receivable after more than one year | 29 | €135,795 | €124,728 | -€11,067 | -8.1% |
| Other amounts receivable | 291 | €135,795 | €124,728 | -€11,067 | -8.1% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €4 | €2 | -€3 | -58.0% |
| Deferred charges and accrued income | 490/1 | - | €9 | +€9 | |
| Total equity and liabilities | 10/49 | €135,799 | €124,739 | -€11,061 | -8.1% |
| Equity | 10/15 | €66,698 | €64,130 | -€2,568 | -3.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €51,464 | €49,939 | -€1,525 | -3.0% |
| 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 | €49,604 | €48,079 | -€1,525 | -3.1% |
| Profit (loss) carried forward | 14 | -€3,366 | -€4,409 | -€1,042 | -31.0% |
| Amounts payable | 17/49 | €69,102 | €60,608 | -€8,493 | -12.3% |
| Amounts payable after more than one year | 17 | €14,801 | €8,470 | -€6,331 | -42.8% |
| Financial debts | 170/4 | €14,801 | €8,470 | -€6,331 | -42.8% |
| Amounts payable within one year | 42/48 | €53,772 | €51,524 | -€2,248 | -4.2% |
| Current portion of amounts payable after more than one year | 42 | €31,440 | €31,841 | +€401 | +1.3% |
| Trade debts | 44 | €22,298 | €19,683 | -€2,616 | -11.7% |
| Suppliers | 440/4 | €22,298 | €19,683 | -€2,616 | -11.7% |
| Taxes, remuneration and social security | 45 | €33 | €0 | -€33 | -100% |
| Taxes | 450/3 | €33 | €0 | -€33 | -100% |
| Accrued charges and deferred income | 492/3 | €529 | €615 | +€86 | +16.2% |
| Other operating charges | 640/8 | €387 | €528 | +€140 | +36.2% |
| Gross operating margin | 9900 | -€2,789 | -€2,050 | +€739 | +26.5% |
| Operating profit (loss) | 9901 | -€3,176 | -€2,578 | +€598 | +18.8% |
| Financial income | 75/76B | €3,956 | €3,428 | -€528 | -13.4% |
| Recurring financial income | 75 | €3,956 | €3,428 | -€528 | -13.4% |
| Financial charges | 65/66B | €4,004 | €3,277 | -€728 | -18.2% |
| Recurring financial charges | 65 | €4,004 | €3,277 | -€728 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,225 | -€2,427 | +€798 | +24.7% |
| Income taxes | 67/77 | €141 | €141 | -€0 | -0.3% |
| Profit (loss) for the period | 9904 | -€3,366 | -€2,568 | +€799 | +23.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,366 | -€2,568 | +€799 | +23.7% |
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 18 October 2026 via checked.be.