DDE: 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.
DDE
Largest movements
- Receivables after one year -€19,802
down €19,802 (-20.9%), from €94,616 to €74,814
- Receivables within one year -€15,996
down €15,996 (-25.2%), from €63,427 to €47,431
of which Trade receivables: -€18,990
- Tangible fixed assets -€10,117
down €10,117 (-18.4%), from €54,858 to €44,741
of which Land and buildings: -€6,924
- Cash -€8,761
down €8,761 (-11.0%), from €79,374 to €70,613
mainly Trade debts (-€24,613) and Net result for the year (-€21,798)
- Trade debts -€24,613
down €24,613 (-87.5%), from €28,138 to €3,525
- Reserves -€22,631
down €22,631 (-9.4%), from €241,557 to €218,926
of which Distributable reserves: -€22,631
- Tax, wage and social debts -€6,968
down €6,968 (-73.9%), from €9,429 to €2,461
- Gross operating margin +€24,373
up €24,373 (+96.0%), from -€25,380 to -€1,007
- Financial income +€834
up €834 (+45.3%), from €1,841 to €2,675
- Financial charges +€471
up €471 (+466.2%), from €101 to €572
- Depreciation -€332
down €332 (-3.2%), from €10,449 to €10,117
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 | €292,357 | €238,233 | -€54,123 | -18.5% |
| Fixed assets | 21/28 | €54,858 | €44,741 | -€10,117 | -18.4% |
| Tangible fixed assets | 22/27 | €54,858 | €44,741 | -€10,117 | -18.4% |
| Land and buildings | 22 | €20,772 | €13,848 | -€6,924 | -33.3% |
| Furniture and vehicles | 24 | €18,691 | €17,328 | -€1,363 | -7.3% |
| Other tangible fixed assets | 26 | €15,396 | €13,566 | -€1,830 | -11.9% |
| Current assets | 29/58 | €237,499 | €193,492 | -€44,007 | -18.5% |
| Amounts receivable after more than one year | 29 | €94,616 | €74,814 | -€19,802 | -20.9% |
| Other amounts receivable | 291 | €94,616 | €74,814 | -€19,802 | -20.9% |
| Amounts receivable within one year | 40/41 | €63,427 | €47,431 | -€15,996 | -25.2% |
| Trade receivables | 40 | €21,107 | €2,118 | -€18,990 | -90.0% |
| Other amounts receivable | 41 | €42,320 | €45,313 | +€2,993 | +7.1% |
| Cash at bank and in hand | 54/58 | €79,374 | €70,613 | -€8,761 | -11.0% |
| Deferred charges and accrued income | 490/1 | €82 | €634 | +€553 | +675.4% |
| Total equity and liabilities | 10/49 | €292,357 | €238,233 | -€54,123 | -18.5% |
| Equity | 10/15 | €253,957 | €231,326 | -€22,631 | -8.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €241,557 | €218,926 | -€22,631 | -9.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €239,697 | €217,066 | -€22,631 | -9.4% |
| Amounts payable | 17/49 | €38,400 | €6,908 | -€31,492 | -82.0% |
| Amounts payable within one year | 42/48 | €38,400 | €6,819 | -€31,581 | -82.2% |
| Trade debts | 44 | €28,138 | €3,525 | -€24,613 | -87.5% |
| Suppliers | 440/4 | €28,138 | €3,525 | -€24,613 | -87.5% |
| Taxes, remuneration and social security | 45 | €9,429 | €2,461 | -€6,968 | -73.9% |
| Taxes | 450/3 | €9,429 | €2,461 | -€6,968 | -73.9% |
| Other amounts payable | 47/48 | €833 | €833 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €88 | +€88 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,449 | €10,117 | -€332 | -3.2% |
| Other operating charges | 640/8 | €12,691 | €12,704 | +€14 | +0.1% |
| Gross operating margin | 9900 | -€25,380 | -€1,007 | +€24,373 | +96.0% |
| Operating profit (loss) | 9901 | -€48,520 | -€23,828 | +€24,691 | +50.9% |
| Financial income | 75/76B | €1,841 | €2,675 | +€834 | +45.3% |
| Recurring financial income | 75 | €1,841 | €2,675 | +€834 | +45.3% |
| Financial charges | 65/66B | €101 | €572 | +€471 | +466.2% |
| Recurring financial charges | 65 | €101 | €572 | +€471 | +466.2% |
| Profit (loss) for the period before taxes | 9903 | -€46,780 | -€21,726 | +€25,054 | +53.6% |
| Income taxes | 67/77 | - | €73 | +€73 | |
| Profit (loss) for the period | 9904 | -€46,780 | -€21,798 | +€24,982 | +53.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€46,780 | -€21,798 | +€24,982 | +53.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.