DDEH: 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.
DDEH
Largest movements
- Current investments +€84,978
up €84,978 (+85.0%), from €100,000 to €184,978
- Tangible fixed assets -€18,496
down €18,496 (-30.3%), from €60,969 to €42,472
of which Furniture and vehicles: -€17,549
- Cash -€7,799
down €7,799 (-21.0%), from €37,220 to €29,421
mainly Contributions, distributions and other (-€100,820) and Current investments (-€84,978)
- Receivables within one year +€5,996
up €5,996 (+27.6%), from €21,695 to €27,691
of which Trade receivables: +€5,996
- Other debts +€39,877
up €39,877 (+46.9%), from €84,995 to €124,872
- Reserves +€13,500
up €13,500 (+12.8%), from €105,493 to €118,993
- Trade debts +€8,729
up €8,729 (+429.5%), from €2,033 to €10,762
- Tax, wage and social debts +€4,674
up €4,674 (+27.6%), from €16,914 to €21,587
- Gross operating margin +€30,942
up €30,942 (+22.1%), from €140,077 to €171,018
- Financial income -€3,251
down €3,251 (-75.9%), from €4,286 to €1,035
- Financial charges -€2,312
down €2,312 (-43.9%), from €5,272 to €2,960
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 | €220,857 | €285,863 | +€65,006 | +29.4% |
| Fixed assets | 21/28 | €60,969 | €42,472 | -€18,496 | -30.3% |
| Tangible fixed assets | 22/27 | €60,969 | €42,472 | -€18,496 | -30.3% |
| Furniture and vehicles | 24 | €59,134 | €41,585 | -€17,549 | -29.7% |
| Other tangible fixed assets | 26 | €1,834 | €887 | -€947 | -51.6% |
| Current assets | 29/58 | €159,889 | €243,391 | +€83,502 | +52.2% |
| Amounts receivable within one year | 40/41 | €21,695 | €27,691 | +€5,996 | +27.6% |
| Trade receivables | 40 | €21,695 | €27,691 | +€5,996 | +27.6% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €100,000 | €184,978 | +€84,978 | +85.0% |
| Cash at bank and in hand | 54/58 | €37,220 | €29,421 | -€7,799 | -21.0% |
| Deferred charges and accrued income | 490/1 | €973 | €1,301 | +€328 | +33.7% |
| Total equity and liabilities | 10/49 | €220,857 | €285,863 | +€65,006 | +29.4% |
| Equity | 10/15 | €108,493 | €121,993 | +€13,500 | +12.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €105,493 | €118,993 | +€13,500 | +12.8% |
| Distributable reserves | 133 | €105,493 | €118,993 | +€13,500 | +12.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €112,364 | €163,870 | +€51,506 | +45.8% |
| Amounts payable within one year | 42/48 | €103,942 | €157,222 | +€53,280 | +51.3% |
| Trade debts | 44 | €2,033 | €10,762 | +€8,729 | +429.5% |
| Suppliers | 440/4 | €2,033 | €10,762 | +€8,729 | +429.5% |
| Taxes, remuneration and social security | 45 | €16,914 | €21,587 | +€4,674 | +27.6% |
| Taxes | 450/3 | €16,914 | €21,587 | +€4,674 | +27.6% |
| Other amounts payable | 47/48 | €84,995 | €124,872 | +€39,877 | +46.9% |
| Accrued charges and deferred income | 492/3 | €8,422 | €6,648 | -€1,774 | -21.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,631 | €18,496 | -€134 | -0.7% |
| Other operating charges | 640/8 | €1,254 | €1,018 | -€236 | -18.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €140,077 | €171,018 | +€30,942 | +22.1% |
| Operating profit (loss) | 9901 | €120,192 | €151,504 | +€31,312 | +26.1% |
| Financial income | 75/76B | €4,286 | €1,035 | -€3,251 | -75.9% |
| Recurring financial income | 75 | €4,286 | €1,035 | -€3,251 | -75.9% |
| Financial charges | 65/66B | €5,272 | €2,960 | -€2,312 | -43.9% |
| Recurring financial charges | 65 | €5,272 | €2,960 | -€2,312 | -43.9% |
| Profit (loss) for the period before taxes | 9903 | €119,206 | €149,579 | +€30,372 | +25.5% |
| Income taxes | 67/77 | €35,131 | €35,259 | +€127 | +0.4% |
| Profit (loss) for the period | 9904 | €84,075 | €114,320 | +€30,245 | +36.0% |
| Profit (loss) for the period to be appropriated | 9905 | €84,075 | €114,320 | +€30,245 | +36.0% |
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 5 October 2026 via checked.be.