DDD TECHNICS: 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.
What changed
DDD TECHNICS
NACE 33.200, Installation of industrial machinery and equipment
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€190,225
2024 · €302,654-€112,429
Equity
€1.5m
2024 · €1.6m-€59,775
Cash
€531,524
2024 · €280,542+€250,981
Balance sheet total
€3.4m
2024 · €2.8m+€650,845
Largest movements
Assets
- Stocks and contracts +€437,763
up €437,763 (+66.8%), from €655,472 to €1.1m
- Cash +€250,981
up €250,981 (+89.5%), from €280,542 to €531,524
mainly Accrued charges and deferred income (+€301,929) and Other debts (+€249,928)
- Receivables within one year -€98,161
down €98,161 (-8.2%), from €1.2m to €1.1m
of which Trade receivables: -€148,942
- Deferred charges and accrued income +€52,877
up €52,877 (+98.5%), from €53,686 to €106,563
Equity and liabilities
- Accrued charges and deferred income +€301,929
up €301,929 (+131.8%), from €229,145 to €531,074
- Other debts +€249,928
up €249,928 (+3140.2%), from €7,959 to €257,887
- Trade debts +€115,147
up €115,147 (+24.3%), from €472,998 to €588,145
- Profit (loss) carried forward -€59,775
down €59,775 (-3.9%), from €1.6m to €1.5m
Income statement
- Gross operating margin -€144,272
down €144,272 (-9.3%), from €1.5m to €1.4m
- Taxes -€39,781
down €39,781 (-36.7%), from €108,405 to €68,624
- Depreciation +€37,470
up €37,470 (+23.5%), from €159,715 to €197,185
- Staff costs -€26,520
down €26,520 (-2.8%), from €958,409 to €931,889
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.
Result 2024
€302,654
Gross operating margin
-€144,272
Staff costs
+€26,520
Depreciation
-€37,470
Write-downs
-€3,006
Other operating charges
+€352
Other operating items
-€8,269
Financial income
+€14,450
Financial charges
-€516
Taxes
+€39,781
Result 2025
€190,225
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.
From operations
+€662,657
Investment
-€204,569
Financing
-€207,107
Cash 2024
€280,542
From operations (derived)
+€662,657
Net result for the year
+€190,225
Depreciation
+€197,185
Stocks and contracts
-€437,763
Receivables within one year
+€98,161
Deferred charges and accrued income
-€52,877
Trade debts
+€115,147
Tax, wage and social debts
+€723
Other debts
+€249,928
Accrued charges and deferred income
+€301,929
Investment (derived)
-€204,569
Investment in fixed assets (net)
-€204,569
Financing
-€207,107
Debts after one year
+€15,820
Current portion of long-term debt
+€3,520
Short-term financial debts
+€23,554
Contributions, distributions and other
-€250,000
Cash 2025
€531,524
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,771,201 | €3,422,046 | +€650,845 | +23.5% |
| Fixed assets | 21/28 | €586,851 | €594,236 | +€7,385 | +1.3% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €583,924 | €577,299 | -€6,625 | -1.1% |
| Plant, machinery and equipment | 23 | €39,673 | €34,478 | -€5,194 | -13.1% |
| Furniture and vehicles | 24 | €177,172 | €148,184 | -€28,989 | -16.4% |
| Leasing and similar rights | 25 | €207,869 | €263,031 | +€55,162 | +26.5% |
| Other tangible fixed assets | 26 | €159,211 | €131,606 | -€27,605 | -17.3% |
| Financial fixed assets | 28 | €2,926 | €16,936 | +€14,010 | +478.8% |
| Current assets | 29/58 | €2,184,350 | €2,827,810 | +€643,460 | +29.5% |
| Stocks and contracts in progress | 3 | €655,472 | €1,093,235 | +€437,763 | +66.8% |
| Stocks | 30/36 | €655,472 | €1,093,235 | +€437,763 | +66.8% |
| Amounts receivable within one year | 40/41 | €1,194,649 | €1,096,488 | -€98,161 | -8.2% |
| Trade receivables | 40 | €1,104,611 | €955,669 | -€148,942 | -13.5% |
| Other amounts receivable | 41 | €90,038 | €140,819 | +€50,781 | +56.4% |
| Cash at bank and in hand | 54/58 | €280,542 | €531,524 | +€250,981 | +89.5% |
| Deferred charges and accrued income | 490/1 | €53,686 | €106,563 | +€52,877 | +98.5% |
| Total equity and liabilities | 10/49 | €2,771,201 | €3,422,046 | +€650,845 | +23.5% |
| Equity | 10/15 | €1,572,389 | €1,512,614 | -€59,775 | -3.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,550,389 | €1,490,614 | -€59,775 | -3.9% |
| Amounts payable | 17/49 | €1,198,812 | €1,909,432 | +€710,620 | +59.3% |
| Amounts payable after more than one year | 17 | €165,427 | €181,247 | +€15,820 | +9.6% |
| Financial debts | 170/4 | €165,427 | €181,247 | +€15,820 | +9.6% |
| Amounts payable within one year | 42/48 | €804,239 | €1,197,111 | +€392,872 | +48.9% |
| Current portion of amounts payable after more than one year | 42 | €94,129 | €97,649 | +€3,520 | +3.7% |
| Financial debts | 43 | €0 | €23,554 | +€23,554 | |
| Credit institutions | 430/8 | €0 | €23,554 | +€23,554 | |
| Trade debts | 44 | €472,998 | €588,145 | +€115,147 | +24.3% |
| Suppliers | 440/4 | €472,998 | €588,145 | +€115,147 | +24.3% |
| Taxes, remuneration and social security | 45 | €229,153 | €229,876 | +€723 | +0.3% |
| Taxes | 450/3 | €85,095 | €76,864 | -€8,231 | -9.7% |
| Remuneration and social security | 454/9 | €144,058 | €153,012 | +€8,954 | +6.2% |
| Other amounts payable | 47/48 | €7,959 | €257,887 | +€249,928 | +3140.2% |
| Accrued charges and deferred income | 492/3 | €229,145 | €531,074 | +€301,929 | +131.8% |
| Non-recurring operating income | 76A | €2,829 | €0 | -€2,829 | -100.0% |
| Remuneration, social security and pensions | 62 | €958,409 | €931,889 | -€26,520 | -2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €159,715 | €197,185 | +€37,470 | +23.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,006 | +€3,006 | |
| Other operating charges | 640/8 | €1,426 | €1,074 | -€352 | -24.7% |
| Non-recurring operating charges | 66A | €19,709 | €27,977 | +€8,269 | +42.0% |
| Gross operating margin | 9900 | €1,543,130 | €1,398,858 | -€144,272 | -9.3% |
| Operating profit (loss) | 9901 | €403,871 | €237,727 | -€166,144 | -41.1% |
| Financial income | 75/76B | €31,788 | €46,238 | +€14,450 | +45.5% |
| Recurring financial income | 75 | €31,788 | €46,238 | +€14,450 | +45.5% |
| Financial charges | 65/66B | €24,601 | €25,117 | +€516 | +2.1% |
| Recurring financial charges | 65 | €24,601 | €25,117 | +€516 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | €411,058 | €258,848 | -€152,210 | -37.0% |
| Income taxes | 67/77 | €108,405 | €68,624 | -€39,781 | -36.7% |
| Profit (loss) for the period | 9904 | €302,654 | €190,225 | -€112,429 | -37.1% |
| Profit (loss) for the period to be appropriated | 9905 | €302,654 | €190,225 | -€112,429 | -37.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.