DDC-SOFT: 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-SOFT
Largest movements
- Receivables within one year -€8,932
down €8,932 (-98.2%), from €9,093 to €161
of which Trade receivables: -€7,550
- Current investments +€4,500
up €4,500 (+13.0%), from €34,500 to €39,000
- Cash -€1,207
down €1,207 (-3.1%), from €38,899 to €37,692
mainly Investment in fixed assets (net) (-€12,495) and Net result for the year (-€5,059)
- Profit (loss) carried forward -€5,059
down €5,059 (-255.7%), from -€1,979 to -€7,038
- Current portion of long-term debt -€1,561
no longer reported in 2026 (was €1,561)
- Financial income +€3,005
up €3,005 (+15024650.0%), from €0 to €3,005
- Gross operating margin -€2,426
down €2,426 (-20.9%), from €11,633 to €9,207
- Depreciation +€1,974
up €1,974 (+17.4%), from €11,327 to €13,301
- Taxes +€1,479
up €1,479 (+952.2%), from €155 to €1,634
- Other operating charges +€383
up €383 (+24.1%), from €1,589 to €1,972
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €114,228 | €107,756 | -€6,472 | -5.7% |
| Fixed assets | 21/28 | €31,698 | €30,892 | -€806 | -2.5% |
| Tangible fixed assets | 22/27 | €31,698 | €30,892 | -€806 | -2.5% |
| Land and buildings | 22 | €16,650 | €9,953 | -€6,697 | -40.2% |
| Furniture and vehicles | 24 | €13,904 | €13,905 | +€1 | 0.0% |
| Other tangible fixed assets | 26 | €1,144 | €7,034 | +€5,890 | +514.9% |
| Current assets | 29/58 | €82,530 | €76,864 | -€5,666 | -6.9% |
| Amounts receivable within one year | 40/41 | €9,093 | €161 | -€8,932 | -98.2% |
| Trade receivables | 40 | €7,550 | - | -€7,550 | |
| Other amounts receivable | 41 | €1,542 | €161 | -€1,382 | -89.6% |
| Current investments | 50/53 | €34,500 | €39,000 | +€4,500 | +13.0% |
| Cash at bank and in hand | 54/58 | €38,899 | €37,692 | -€1,207 | -3.1% |
| Deferred charges and accrued income | 490/1 | €38 | €12 | -€27 | -69.4% |
| Total equity and liabilities | 10/49 | €114,228 | €107,756 | -€6,472 | -5.7% |
| Equity | 10/15 | €105,812 | €100,753 | -€5,059 | -4.8% |
| Contributions | 10/11 | €11,200 | €11,200 | = | 0.0% |
| Reserves | 13 | €96,591 | €96,591 | = | 0.0% |
| Tax-exempt reserves | 132 | €724 | €724 | = | 0.0% |
| Distributable reserves | 133 | €95,867 | €95,867 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,979 | -€7,038 | -€5,059 | -255.7% |
| Amounts payable | 17/49 | €8,415 | €7,003 | -€1,413 | -16.8% |
| Amounts payable within one year | 42/48 | €8,415 | €7,003 | -€1,413 | -16.8% |
| Current portion of amounts payable after more than one year | 42 | €1,561 | - | -€1,561 | |
| Trade debts | 44 | €226 | €247 | +€21 | +9.3% |
| Suppliers | 440/4 | €226 | €247 | +€21 | +9.3% |
| Taxes, remuneration and social security | 45 | €2,105 | €2,677 | +€572 | +27.2% |
| Taxes | 450/3 | €2,105 | €2,677 | +€572 | +27.2% |
| Other amounts payable | 47/48 | €4,523 | €4,078 | -€445 | -9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,327 | €13,301 | +€1,974 | +17.4% |
| Other operating charges | 640/8 | €1,589 | €1,972 | +€383 | +24.1% |
| Gross operating margin | 9900 | €11,633 | €9,207 | -€2,426 | -20.9% |
| Operating profit (loss) | 9901 | -€1,283 | -€6,066 | -€4,783 | -372.8% |
| Financial income | 75/76B | €0 | €3,005 | +€3,005 | +15024650.0% |
| Recurring financial income | 75 | €0 | €3,005 | +€3,005 | +15024650.0% |
| Financial charges | 65/66B | €541 | €364 | -€177 | -32.7% |
| Recurring financial charges | 65 | €541 | €364 | -€177 | -32.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,823 | -€3,425 | -€1,601 | -87.8% |
| Income taxes | 67/77 | €155 | €1,634 | +€1,479 | +952.2% |
| Profit (loss) for the period | 9904 | -€1,979 | -€5,059 | -€3,080 | -155.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,979 | -€5,059 | -€3,080 | -155.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.