DDD 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.
DDD MANAGEMENT
Largest movements
- Receivables within one year +€30,868
up €30,868 (+30.0%), from €103,028 to €133,896
of which Trade receivables: +€30,868
- Cash -€2,535
down €2,535 (-32.5%), from €7,810 to €5,275
mainly Receivables within one year (-€30,868) and Tax, wage and social debts (-€224)
- Other debts +€15,564
up €15,564 (+18.0%), from €86,503 to €102,067
- Profit (loss) carried forward +€9,290
up €9,290 (+65.5%), from €14,179 to €23,469
- Accrued charges and deferred income +€1,500
up €1,500 (+194.3%), from €772 to €2,272
- Gross operating margin +€15,466
up €15,466 (+278.7%), from €5,549 to €21,015
- Taxes +€5,838
up €5,838 (+528.3%), from €1,105 to €6,943
- Other operating charges +€1,227
up €1,227 (+182.9%), from €671 to €1,898
- Financial charges +€601
up €601 (+43.2%), from €1,392 to €1,993
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €113,893 | €140,290 | +€26,397 | +23.2% |
| Fixed assets | 21/28 | €2,010 | €1,119 | -€891 | -44.3% |
| Tangible fixed assets | 22/27 | €2,010 | €1,119 | -€891 | -44.3% |
| Furniture and vehicles | 24 | €2,010 | €1,119 | -€891 | -44.3% |
| Current assets | 29/58 | €111,883 | €139,171 | +€27,288 | +24.4% |
| Amounts receivable within one year | 40/41 | €103,028 | €133,896 | +€30,868 | +30.0% |
| Trade receivables | 40 | €97,828 | €128,696 | +€30,868 | +31.6% |
| Other amounts receivable | 41 | €5,200 | €5,200 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,810 | €5,275 | -€2,535 | -32.5% |
| Deferred charges and accrued income | 490/1 | €1,045 | - | -€1,045 | |
| Total equity and liabilities | 10/49 | €113,893 | €140,290 | +€26,397 | +23.2% |
| Equity | 10/15 | €15,179 | €24,469 | +€9,290 | +61.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,179 | €23,469 | +€9,290 | +65.5% |
| Amounts payable | 17/49 | €98,714 | €115,821 | +€17,107 | +17.3% |
| Amounts payable within one year | 42/48 | €97,942 | €113,549 | +€15,607 | +15.9% |
| Trade debts | 44 | €459 | €726 | +€267 | +58.2% |
| Suppliers | 440/4 | €459 | €726 | +€267 | +58.2% |
| Taxes, remuneration and social security | 45 | €10,980 | €10,756 | -€224 | -2.0% |
| Taxes | 450/3 | €10,980 | €10,756 | -€224 | -2.0% |
| Other amounts payable | 47/48 | €86,503 | €102,067 | +€15,564 | +18.0% |
| Accrued charges and deferred income | 492/3 | €772 | €2,272 | +€1,500 | +194.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €761 | €891 | +€130 | +17.1% |
| Other operating charges | 640/8 | €671 | €1,898 | +€1,227 | +182.9% |
| Gross operating margin | 9900 | €5,549 | €21,015 | +€15,466 | +278.7% |
| Operating profit (loss) | 9901 | €4,117 | €18,226 | +€14,109 | +342.7% |
| Financial income | 75/76B | €11 | - | -€11 | |
| Recurring financial income | 75 | €11 | - | -€11 | |
| Financial charges | 65/66B | €1,392 | €1,993 | +€601 | +43.2% |
| Recurring financial charges | 65 | €1,392 | €1,993 | +€601 | +43.2% |
| Profit (loss) for the period before taxes | 9903 | €2,736 | €16,233 | +€13,497 | +493.3% |
| Income taxes | 67/77 | €1,105 | €6,943 | +€5,838 | +528.3% |
| Profit (loss) for the period | 9904 | €1,631 | €9,290 | +€7,659 | +469.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,631 | €9,290 | +€7,659 | +469.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.