DDC Design: 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 Design
Largest movements
- Cash -€28,345
down €28,345 (-76.9%), from €36,837 to €8,492
mainly Investment in fixed assets (net) (-€29,345) and Tax, wage and social debts (-€9,938)
- Tangible fixed assets +€26,234
up €26,234 (+482.1%), from €5,442 to €31,676
- Receivables within one year -€4,369
down €4,369 (-5.8%), from €75,501 to €71,132
of which Trade receivables: -€7,712
- Tax, wage and social debts -€9,938
down €9,938 (-31.0%), from €32,053 to €22,115
of which Taxes: -€11,816
- Profit (loss) carried forward +€4,629
up €4,629 (+11.7%), from €39,662 to €44,291
- Other debts -€3,000
down €3,000 (-13.5%), from €22,225 to €19,225
- Trade debts +€1,829
up €1,829 (+6.9%), from €26,551 to €28,380
- Staff costs +€4,514
new in 2025: €4,514
- Gross operating margin -€4,467
down €4,467 (-18.8%), from €23,771 to €19,304
- Taxes -€4,157
down €4,157 (-62.4%), from €6,657 to €2,500
- Other operating charges +€1,148
up €1,148 (+34.8%), from €3,300 to €4,448
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 | €123,581 | €117,101 | -€6,480 | -5.2% |
| Fixed assets | 21/28 | €10,392 | €36,626 | +€26,234 | +252.4% |
| Tangible fixed assets | 22/27 | €5,442 | €31,676 | +€26,234 | +482.1% |
| Furniture and vehicles | 24 | €5,442 | €31,676 | +€26,234 | +482.1% |
| Financial fixed assets | 28 | €4,950 | €4,950 | = | 0.0% |
| Current assets | 29/58 | €113,189 | €80,475 | -€32,714 | -28.9% |
| Amounts receivable within one year | 40/41 | €75,501 | €71,132 | -€4,369 | -5.8% |
| Trade receivables | 40 | €75,310 | €67,598 | -€7,712 | -10.2% |
| Other amounts receivable | 41 | €191 | €3,534 | +€3,343 | +1750.3% |
| Cash at bank and in hand | 54/58 | €36,837 | €8,492 | -€28,345 | -76.9% |
| Deferred charges and accrued income | 490/1 | €851 | €851 | = | 0.0% |
| Total equity and liabilities | 10/49 | €123,581 | €117,101 | -€6,480 | -5.2% |
| Equity | 10/15 | €41,162 | €45,791 | +€4,629 | +11.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Capital | 10 | €1,500 | €1,500 | = | 0.0% |
| Issued capital | 100 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,662 | €44,291 | +€4,629 | +11.7% |
| Amounts payable | 17/49 | €82,419 | €71,310 | -€11,109 | -13.5% |
| Amounts payable within one year | 42/48 | €82,419 | €71,310 | -€11,109 | -13.5% |
| Trade debts | 44 | €26,551 | €28,380 | +€1,829 | +6.9% |
| Suppliers | 440/4 | €26,551 | €28,380 | +€1,829 | +6.9% |
| Advances received on contracts in progress | 46 | €1,590 | €1,590 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €32,053 | €22,115 | -€9,938 | -31.0% |
| Taxes | 450/3 | €21,853 | €10,037 | -€11,816 | -54.1% |
| Remuneration and social security | 454/9 | €10,200 | €12,078 | +€1,878 | +18.4% |
| Other amounts payable | 47/48 | €22,225 | €19,225 | -€3,000 | -13.5% |
| Remuneration, social security and pensions | 62 | - | €4,514 | +€4,514 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,910 | €3,111 | +€201 | +6.9% |
| Other operating charges | 640/8 | €3,300 | €4,448 | +€1,148 | +34.8% |
| Non-recurring operating charges | 66A | €904 | €141 | -€763 | -84.4% |
| Gross operating margin | 9900 | €23,771 | €19,304 | -€4,467 | -18.8% |
| Operating profit (loss) | 9901 | €16,657 | €7,090 | -€9,567 | -57.4% |
| Financial income | 75/76B | - | €39 | +€39 | |
| Recurring financial income | 75 | - | €39 | +€39 | |
| Financial charges | 65/66B | €18 | - | -€18 | |
| Recurring financial charges | 65 | €18 | - | -€18 | |
| Profit (loss) for the period before taxes | 9903 | €16,639 | €7,129 | -€9,510 | -57.2% |
| Income taxes | 67/77 | €6,657 | €2,500 | -€4,157 | -62.4% |
| Profit (loss) for the period | 9904 | €9,982 | €4,629 | -€5,353 | -53.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,982 | €4,629 | -€5,353 | -53.6% |
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 2 October 2026 via checked.be.