DDC-TECHNICS: 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-TECHNICS
Largest movements
- Tangible fixed assets -€19,873
down €19,873 (-28.8%), from €69,104 to €49,230
of which Furniture and vehicles: -€17,314
- Cash +€18,835
up €18,835 (+46.7%), from €40,303 to €59,138
mainly Other debts (+€75,864) and Net result for the year (+€42,736)
- Stocks and contracts -€4,500
down €4,500 (-100.0%), from €4,500 to €0
- Other debts +€75,864
up €75,864 (+2101.5%), from €3,610 to €79,474
- Profit (loss) carried forward -€57,264
down €57,264 (-35.1%), from €163,199 to €105,935
- Debts after one year -€26,000
down €26,000 (-100.0%), from €26,000 to €0
- Gross operating margin -€10,657
down €10,657 (-11.7%), from €91,030 to €80,373
- Financial charges -€3,773
down €3,773 (-95.1%), from €3,966 to €193
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 | €198,717 | €191,688 | -€7,029 | -3.5% |
| Fixed assets | 21/28 | €69,104 | €49,230 | -€19,873 | -28.8% |
| Tangible fixed assets | 22/27 | €69,104 | €49,230 | -€19,873 | -28.8% |
| Plant, machinery and equipment | 23 | €7,482 | €4,923 | -€2,559 | -34.2% |
| Furniture and vehicles | 24 | €61,622 | €44,308 | -€17,314 | -28.1% |
| Current assets | 29/58 | €129,613 | €142,457 | +€12,844 | +9.9% |
| Stocks and contracts in progress | 3 | €4,500 | €0 | -€4,500 | -100.0% |
| Contracts in progress | 37 | €4,500 | €0 | -€4,500 | -100.0% |
| Amounts receivable within one year | 40/41 | €84,743 | €83,263 | -€1,480 | -1.7% |
| Trade receivables | 40 | €67,255 | €71,034 | +€3,779 | +5.6% |
| Other amounts receivable | 41 | €17,488 | €12,229 | -€5,259 | -30.1% |
| Cash at bank and in hand | 54/58 | €40,303 | €59,138 | +€18,835 | +46.7% |
| Deferred charges and accrued income | 490/1 | €67 | €55 | -€12 | -17.3% |
| Total equity and liabilities | 10/49 | €198,717 | €191,688 | -€7,029 | -3.5% |
| Equity | 10/15 | €166,199 | €108,935 | -€57,264 | -34.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €163,199 | €105,935 | -€57,264 | -35.1% |
| Amounts payable | 17/49 | €32,518 | €82,753 | +€50,235 | +154.5% |
| Amounts payable after more than one year | 17 | €26,000 | €0 | -€26,000 | -100.0% |
| Other amounts payable | 178/9 | €26,000 | €0 | -€26,000 | -100.0% |
| Amounts payable within one year | 42/48 | €6,518 | €82,753 | +€76,235 | +1169.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,529 | €1,514 | -€16 | -1.0% |
| Suppliers | 440/4 | €1,529 | €1,514 | -€16 | -1.0% |
| Taxes, remuneration and social security | 45 | €1,378 | €1,766 | +€387 | +28.1% |
| Taxes | 450/3 | €1,378 | €1,766 | +€387 | +28.1% |
| Other amounts payable | 47/48 | €3,610 | €79,474 | +€75,864 | +2101.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,487 | €19,873 | +€387 | +2.0% |
| Other operating charges | 640/8 | €980 | €829 | -€151 | -15.4% |
| Gross operating margin | 9900 | €91,030 | €80,373 | -€10,657 | -11.7% |
| Operating profit (loss) | 9901 | €70,564 | €59,670 | -€10,893 | -15.4% |
| Financial income | 75/76B | €45 | €24 | -€21 | -47.4% |
| Recurring financial income | 75 | €45 | €24 | -€21 | -47.4% |
| Financial charges | 65/66B | €3,966 | €193 | -€3,773 | -95.1% |
| Recurring financial charges | 65 | €3,966 | €193 | -€3,773 | -95.1% |
| Profit (loss) for the period before taxes | 9903 | €66,643 | €59,501 | -€7,142 | -10.7% |
| Income taxes | 67/77 | €17,447 | €16,766 | -€681 | -3.9% |
| Profit (loss) for the period | 9904 | €49,196 | €42,736 | -€6,460 | -13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €49,196 | €42,736 | -€6,460 | -13.1% |
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 10 October 2026 via checked.be.