DDC MANAGEMENT: 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 MANAGEMENT
Largest movements
- Receivables within one year -€188,250
down €188,250 (-8.8%), from €2.1m to €2.0m
of which Other amounts receivable: -€337,506
- Cash -€185,917
down €185,917 (-59.2%), from €314,101 to €128,185
mainly Contributions, distributions and other (-€2.5m)
- Reserves -€1.8m
down €1.8m (-99.9%), from €1.8m to €1,860
- Other debts +€1.3m
up €1.3m (+266.9%), from €477,937 to €1.8m
- Tax, wage and social debts +€171,689
up €171,689 (+127.8%), from €134,292 to €305,981
of which Taxes: +€173,247
- Gross operating margin -€114,294
down €114,294 (-10.9%), from €1.0m to €930,748
- Taxes -€31,599
down €31,599 (-12.2%), from €259,105 to €227,506
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 | €2,457,429 | €2,083,263 | -€374,166 | -15.2% |
| Current assets | 29/58 | €2,457,429 | €2,083,263 | -€374,166 | -15.2% |
| Amounts receivable within one year | 40/41 | €2,143,328 | €1,955,079 | -€188,250 | -8.8% |
| Trade receivables | 40 | €1,139,743 | €1,289,000 | +€149,256 | +13.1% |
| Other amounts receivable | 41 | €1,003,585 | €666,079 | -€337,506 | -33.6% |
| Cash at bank and in hand | 54/58 | €314,101 | €128,185 | -€185,917 | -59.2% |
| Total equity and liabilities | 10/49 | €2,457,429 | €2,083,263 | -€374,166 | -15.2% |
| Equity | 10/15 | €1,842,394 | €20,510 | -€1.8m | -98.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,823,260 | €1,860 | -€1.8m | -99.9% |
| Distributable reserves | 133 | €1,823,260 | €1,860 | -€1.8m | -99.9% |
| Profit (loss) carried forward | 14 | €534 | €50 | -€483 | -90.6% |
| Amounts payable | 17/49 | €615,036 | €2,062,753 | +€1.4m | +235.4% |
| Amounts payable within one year | 42/48 | €615,036 | €2,062,753 | +€1.4m | +235.4% |
| Trade debts | 44 | €2,806 | €3,223 | +€417 | +14.9% |
| Suppliers | 440/4 | €2,806 | €3,223 | +€417 | +14.9% |
| Taxes, remuneration and social security | 45 | €134,292 | €305,981 | +€171,689 | +127.8% |
| Taxes | 450/3 | €132,734 | €305,981 | +€173,247 | +130.5% |
| Remuneration and social security | 454/9 | €1,558 | - | -€1,558 | |
| Other amounts payable | 47/48 | €477,937 | €1,753,549 | +€1.3m | +266.9% |
| Other operating charges | 640/8 | €1,939 | - | -€1,939 | |
| Gross operating margin | 9900 | €1,045,042 | €930,748 | -€114,294 | -10.9% |
| Operating profit (loss) | 9901 | €1,043,103 | €930,748 | -€112,355 | -10.8% |
| Financial income | 75/76B | €6,919 | - | -€6,919 | |
| Recurring financial income | 75 | €6,919 | - | -€6,919 | |
| Financial charges | 65/66B | €790 | €726 | -€64 | -8.1% |
| Recurring financial charges | 65 | €790 | €726 | -€64 | -8.1% |
| Profit (loss) for the period before taxes | 9903 | €1,049,232 | €930,022 | -€119,210 | -11.4% |
| Income taxes | 67/77 | €259,105 | €227,506 | -€31,599 | -12.2% |
| Profit (loss) for the period | 9904 | €790,126 | €702,516 | -€87,611 | -11.1% |
| Transfer from tax-exempt reserves | 789 | €21,050 | - | -€21,050 | |
| Profit (loss) for the period to be appropriated | 9905 | €811,176 | €702,516 | -€108,661 | -13.4% |
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 3 October 2026 via checked.be.