DDELANDS: 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.
DDELANDS
Largest movements
- Receivables within one year -€60,948
down €60,948 (-97.6%), from €62,436 to €1,488
of which Trade receivables: -€61,383
- Tangible fixed assets -€3,570
down €3,570 (-22.5%), from €15,855 to €12,286
- Cash +€3,264
up €3,264 (+132.5%), from €2,464 to €5,728
mainly Receivables within one year (+€60,948) and Depreciation (+€3,570)
- Other debts -€46,901
down €46,901 (-97.9%), from €47,893 to €991
- Tax, wage and social debts -€10,248
down €10,248 (-66.5%), from €15,414 to €5,166
- Profit (loss) carried forward -€5,062
down €5,062 (-33.2%), from €15,236 to €10,174
- Trade debts +€973
new in 2025: €973
- Gross operating margin -€21,830
down €21,830, from €21,645 to -€184
- Taxes -€4,389
down €4,389 (-91.9%), from €4,778 to €388
- Depreciation +€2,416
up €2,416 (+209.4%), from €1,154 to €3,570
- Other operating charges -€414
down €414 (-32.1%), from €1,292 to €877
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 | €81,042 | €19,804 | -€61,238 | -75.6% |
| Fixed assets | 21/28 | €15,855 | €12,286 | -€3,570 | -22.5% |
| Tangible fixed assets | 22/27 | €15,855 | €12,286 | -€3,570 | -22.5% |
| Furniture and vehicles | 24 | €15,855 | €12,286 | -€3,570 | -22.5% |
| Current assets | 29/58 | €65,187 | €7,519 | -€57,668 | -88.5% |
| Amounts receivable within one year | 40/41 | €62,436 | €1,488 | -€60,948 | -97.6% |
| Trade receivables | 40 | €62,436 | €1,053 | -€61,383 | -98.3% |
| Other amounts receivable | 41 | - | €435 | +€435 | |
| Cash at bank and in hand | 54/58 | €2,464 | €5,728 | +€3,264 | +132.5% |
| Deferred charges and accrued income | 490/1 | €287 | €303 | +€16 | +5.5% |
| Total equity and liabilities | 10/49 | €81,042 | €19,804 | -€61,238 | -75.6% |
| Equity | 10/15 | €17,736 | €12,674 | -€5,062 | -28.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,236 | €10,174 | -€5,062 | -33.2% |
| Amounts payable | 17/49 | €63,307 | €7,131 | -€56,176 | -88.7% |
| Amounts payable within one year | 42/48 | €63,307 | €7,131 | -€56,176 | -88.7% |
| Trade debts | 44 | - | €973 | +€973 | |
| Suppliers | 440/4 | - | €973 | +€973 | |
| Taxes, remuneration and social security | 45 | €15,414 | €5,166 | -€10,248 | -66.5% |
| Taxes | 450/3 | €15,414 | €5,166 | -€10,248 | -66.5% |
| Other amounts payable | 47/48 | €47,893 | €991 | -€46,901 | -97.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,154 | €3,570 | +€2,416 | +209.4% |
| Other operating charges | 640/8 | €1,292 | €877 | -€414 | -32.1% |
| Gross operating margin | 9900 | €21,645 | -€184 | -€21,830 | |
| Operating profit (loss) | 9901 | €19,200 | -€4,631 | -€23,831 | |
| Financial charges | 65/66B | €39 | €42 | +€3 | +8.6% |
| Recurring financial charges | 65 | €39 | €42 | +€3 | +8.6% |
| Profit (loss) for the period before taxes | 9903 | €19,161 | -€4,674 | -€23,835 | |
| Income taxes | 67/77 | €4,778 | €388 | -€4,389 | -91.9% |
| Profit (loss) for the period | 9904 | €14,383 | -€5,062 | -€19,445 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,383 | -€5,062 | -€19,445 |
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.