DDCT: 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.
DDCT
Largest movements
- Cash +€37,358
up €37,358 (+97.2%), from €38,427 to €75,785
mainly Net result for the year (+€58,609) and Depreciation (+€20,339)
- Deferred charges and accrued income +€29,105
up €29,105 (+709%), from €4,103 to €33,208
- Receivables within one year -€19,954
down €19,954 (-60.5%), from €32,972 to €13,017
of which Trade receivables: -€18,173
- Tangible fixed assets -€12,005
down €12,005 (-10.4%), from €115,295 to €103,290
of which Furniture and vehicles: -€11,412
- Reserves +€58,609
up €58,609 (+69.7%), from €84,115 to €142,725
- Debts after one year -€18,741
down €18,741 (-29.6%), from €63,302 to €44,561
- Tax, wage and social debts -€3,746
down €3,746 (-57.0%), from €6,571 to €2,825
of which Taxes: -€3,586
- Gross operating margin +€28,950
up €28,950 (+39.2%), from €73,810 to €102,759
- Taxes +€5,207
up €5,207 (+43.1%), from €12,075 to €17,281
- Depreciation +€4,425
up €4,425 (+27.8%), from €15,914 to €20,339
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 | €190,797 | €225,300 | +€34,503 | +18.1% |
| Fixed assets | 21/28 | €115,295 | €103,290 | -€12,005 | -10.4% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €115,295 | €103,290 | -€12,005 | -10.4% |
| Land and buildings | 22 | €44,864 | €43,714 | -€1,150 | -2.6% |
| Plant, machinery and equipment | 23 | €4,127 | €2,965 | -€1,163 | -28.2% |
| Furniture and vehicles | 24 | €66,304 | €54,892 | -€11,412 | -17.2% |
| Other tangible fixed assets | 26 | - | €1,719 | +€1,719 | |
| Current assets | 29/58 | €75,502 | €122,010 | +€46,509 | +61.6% |
| Amounts receivable within one year | 40/41 | €32,972 | €13,017 | -€19,954 | -60.5% |
| Trade receivables | 40 | €28,364 | €10,192 | -€18,173 | -64.1% |
| Other amounts receivable | 41 | €4,607 | €2,826 | -€1,781 | -38.7% |
| Cash at bank and in hand | 54/58 | €38,427 | €75,785 | +€37,358 | +97.2% |
| Deferred charges and accrued income | 490/1 | €4,103 | €33,208 | +€29,105 | +709% |
| Total equity and liabilities | 10/49 | €190,797 | €225,300 | +€34,503 | +18.1% |
| Equity | 10/15 | €87,115 | €145,725 | +€58,609 | +67.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €84,115 | €142,725 | +€58,609 | +69.7% |
| Distributable reserves | 133 | €84,115 | €142,725 | +€58,609 | +69.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €103,682 | €79,575 | -€24,106 | -23.3% |
| Amounts payable after more than one year | 17 | €63,302 | €44,561 | -€18,741 | -29.6% |
| Financial debts | 170/4 | €63,302 | €44,561 | -€18,741 | -29.6% |
| Amounts payable within one year | 42/48 | €40,380 | €35,015 | -€5,365 | -13.3% |
| Current portion of amounts payable after more than one year | 42 | €17,986 | €18,741 | +€755 | +4.2% |
| Financial debts | 43 | €12,546 | €12,559 | +€13 | +0.1% |
| Credit institutions | 430/8 | €12,546 | €12,559 | +€13 | +0.1% |
| Trade debts | 44 | €1,611 | €890 | -€721 | -44.7% |
| Suppliers | 440/4 | €1,611 | €890 | -€721 | -44.7% |
| Taxes, remuneration and social security | 45 | €6,571 | €2,825 | -€3,746 | -57.0% |
| Taxes | 450/3 | €6,411 | €2,825 | -€3,586 | -55.9% |
| Remuneration and social security | 454/9 | €160 | €0 | -€160 | -100% |
| Other amounts payable | 47/48 | €1,666 | €0 | -€1,666 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,914 | €20,339 | +€4,425 | +27.8% |
| Other operating charges | 640/8 | €1,958 | €2,592 | +€634 | +32.4% |
| Gross operating margin | 9900 | €73,810 | €102,759 | +€28,950 | +39.2% |
| Operating profit (loss) | 9901 | €55,938 | €79,829 | +€23,890 | +42.7% |
| Financial income | 75/76B | €191 | €246 | +€55 | +29.0% |
| Recurring financial income | 75 | €191 | €246 | +€55 | +29.0% |
| Financial charges | 65/66B | €3,450 | €4,184 | +€734 | +21.3% |
| Recurring financial charges | 65 | €3,450 | €4,184 | +€734 | +21.3% |
| Profit (loss) for the period before taxes | 9903 | €52,679 | €75,891 | +€23,212 | +44.1% |
| Income taxes | 67/77 | €12,075 | €17,281 | +€5,207 | +43.1% |
| Profit (loss) for the period | 9904 | €40,604 | €58,609 | +€18,005 | +44.3% |
| Profit (loss) for the period to be appropriated | 9905 | €40,604 | €58,609 | +€18,005 | +44.3% |
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 25 October 2026 via checked.be.