DDC-PROJECTS: 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-PROJECTS
Largest movements
- Receivables within one year +€38,361
up €38,361 (+3,081%), from €1,245 to €39,606
of which Trade receivables: +€31,775
- Current investments -€36,000
down €36,000 (-100%), from €36,000 to €0
- Cash +€30,544
up €30,544 (+641%), from €4,766 to €35,310
mainly Net result for the year (+€39,984) and Current investments (+€36,000)
- Deferred charges and accrued income +€11,772
new in 2025: €11,772
- Tangible fixed assets -€6,600
down €6,600 (-19.0%), from €34,813 to €28,213
of which Furniture and vehicles: -€5,600
- Reserves +€39,984
up €39,984 (+121%), from €33,087 to €73,071
- Trade debts +€11,907
new in 2025: €11,907
- Tax, wage and social debts -€8,361
down €8,361 (-53.2%), from €15,713 to €7,351
- Debts after one year -€6,278
down €6,278 (-37.3%), from €16,814 to €10,536
- Other debts +€2,091
up €2,091 (+94.7%), from €2,208 to €4,300
- Gross operating margin +€15,241
up €15,241 (+31.1%), from €49,063 to €64,303
- Depreciation +€4,479
up €4,479 (+133%), from €3,359 to €7,838
- Taxes +€3,172
up €3,172 (+28.3%), from €11,191 to €14,363
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 | €76,824 | €116,442 | +€39,618 | +51.6% |
| Fixed assets | 21/28 | €34,813 | €29,755 | -€5,058 | -14.5% |
| Tangible fixed assets | 22/27 | €34,813 | €28,213 | -€6,600 | -19.0% |
| Plant, machinery and equipment | 23 | €4,493 | €3,493 | -€1,000 | -22.3% |
| Furniture and vehicles | 24 | €30,320 | €24,720 | -€5,600 | -18.5% |
| Financial fixed assets | 28 | - | €1,542 | +€1,542 | |
| Current assets | 29/58 | €42,011 | €86,687 | +€44,676 | +106% |
| Amounts receivable within one year | 40/41 | €1,245 | €39,606 | +€38,361 | +3,081% |
| Trade receivables | 40 | €1,159 | €32,934 | +€31,775 | +2,740% |
| Other amounts receivable | 41 | €86 | €6,671 | +€6,586 | +7,696% |
| Current investments | 50/53 | €36,000 | €0 | -€36,000 | -100% |
| Cash at bank and in hand | 54/58 | €4,766 | €35,310 | +€30,544 | +641% |
| Deferred charges and accrued income | 490/1 | - | €11,772 | +€11,772 | |
| Total equity and liabilities | 10/49 | €76,824 | €116,442 | +€39,618 | +51.6% |
| Equity | 10/15 | €36,087 | €76,071 | +€39,984 | +111% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €33,087 | €73,071 | +€39,984 | +121% |
| Distributable reserves | 133 | €33,087 | €73,071 | +€39,984 | +121% |
| Amounts payable | 17/49 | €40,737 | €40,372 | -€365 | -0.9% |
| Amounts payable after more than one year | 17 | €16,814 | €10,536 | -€6,278 | -37.3% |
| Financial debts | 170/4 | €16,814 | €10,536 | -€6,278 | -37.3% |
| Amounts payable within one year | 42/48 | €23,923 | €29,836 | +€5,913 | +24.7% |
| Current portion of amounts payable after more than one year | 42 | €6,002 | €6,278 | +€276 | +4.6% |
| Trade debts | 44 | - | €11,907 | +€11,907 | |
| Suppliers | 440/4 | - | €11,907 | +€11,907 | |
| Taxes, remuneration and social security | 45 | €15,713 | €7,351 | -€8,361 | -53.2% |
| Taxes | 450/3 | €15,713 | €7,351 | -€8,361 | -53.2% |
| Other amounts payable | 47/48 | €2,208 | €4,300 | +€2,091 | +94.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,359 | €7,838 | +€4,479 | +133% |
| Other operating charges | 640/8 | €579 | €1,100 | +€521 | +89.9% |
| Gross operating margin | 9900 | €49,063 | €64,303 | +€15,241 | +31.1% |
| Operating profit (loss) | 9901 | €45,125 | €55,366 | +€10,241 | +22.7% |
| Financial income | 75/76B | €0 | €87 | +€87 | +24,760% |
| Recurring financial income | 75 | €0 | €87 | +€87 | +24,760% |
| Financial charges | 65/66B | €847 | €1,105 | +€259 | +30.5% |
| Recurring financial charges | 65 | €847 | €1,105 | +€259 | +30.5% |
| Profit (loss) for the period before taxes | 9903 | €44,278 | €54,347 | +€10,069 | +22.7% |
| Income taxes | 67/77 | €11,191 | €14,363 | +€3,172 | +28.3% |
| Profit (loss) for the period | 9904 | €33,087 | €39,984 | +€6,897 | +20.8% |
| Profit (loss) for the period to be appropriated | 9905 | €33,087 | €39,984 | +€6,897 | +20.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.