DDG Beheer: 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.
DDG Beheer
Largest movements
- Receivables within one year +€36,700
up €36,700 (+310.5%), from €11,820 to €48,520
of which Trade receivables: +€28,821
- Cash -€14,037
down €14,037 (-94.6%), from €14,838 to €801
mainly Trade debts (-€227,248) and Receivables within one year (-€36,700)
- Stocks and contracts +€12,097
up €12,097 (+80.6%), from €15,000 to €27,097
- Trade debts -€227,248
down €227,248 (-84.6%), from €268,763 to €41,514
- Debts after one year +€147,725
up €147,725 (+9171.1%), from €1,611 to €149,336
- Short-term financial debts +€77,104
new in 2025: €77,104
of which Other loans: +€50,000
- Current portion of long-term debt +€23,737
up €23,737 (+1345.6%), from €1,764 to €25,501
- Reserves +€6,908
up €6,908 (+36.8%), from €18,748 to €25,656
- Financial charges +€12,926
up €12,926 (+3106.8%), from €416 to €13,342
- Staff costs +€6,021
new in 2025: €6,021
- Taxes -€3,634
down €3,634 (-63.4%), from €5,730 to €2,096
- Gross operating margin +€2,517
up €2,517 (+8.7%), from €28,802 to €31,319
- Depreciation -€1,136
down €1,136 (-37.6%), from €3,017 to €1,882
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 | €297,624 | €329,982 | +€32,358 | +10.9% |
| Fixed assets | 21/28 | €254,854 | €252,972 | -€1,882 | -0.7% |
| Intangible fixed assets | 21 | €249,413 | €249,413 | = | 0.0% |
| Tangible fixed assets | 22/27 | €5,441 | €3,559 | -€1,882 | -34.6% |
| Furniture and vehicles | 24 | €5,441 | €3,559 | -€1,882 | -34.6% |
| Current assets | 29/58 | €42,770 | €77,010 | +€34,240 | +80.1% |
| Stocks and contracts in progress | 3 | €15,000 | €27,097 | +€12,097 | +80.6% |
| Stocks | 30/36 | €15,000 | €27,097 | +€12,097 | +80.6% |
| Amounts receivable within one year | 40/41 | €11,820 | €48,520 | +€36,700 | +310.5% |
| Trade receivables | 40 | €8,718 | €37,539 | +€28,821 | +330.6% |
| Other amounts receivable | 41 | €3,102 | €10,981 | +€7,879 | +254.0% |
| Cash at bank and in hand | 54/58 | €14,838 | €801 | -€14,037 | -94.6% |
| Deferred charges and accrued income | 490/1 | €1,112 | €593 | -€520 | -46.7% |
| Total equity and liabilities | 10/49 | €297,624 | €329,982 | +€32,358 | +10.9% |
| Equity | 10/15 | €23,748 | €30,656 | +€6,908 | +29.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €18,748 | €25,656 | +€6,908 | +36.8% |
| Distributable reserves | 133 | €18,748 | €25,656 | +€6,908 | +36.8% |
| Amounts payable | 17/49 | €273,876 | €299,327 | +€25,450 | +9.3% |
| Amounts payable after more than one year | 17 | €1,611 | €149,336 | +€147,725 | +9171.1% |
| Financial debts | 170/4 | €1,611 | €149,336 | +€147,725 | +9171.1% |
| Amounts payable within one year | 42/48 | €272,266 | €149,279 | -€122,987 | -45.2% |
| Current portion of amounts payable after more than one year | 42 | €1,764 | €25,501 | +€23,737 | +1345.6% |
| Financial debts | 43 | - | €77,104 | +€77,104 | |
| Credit institutions | 430/8 | - | €27,104 | +€27,104 | |
| Other loans | 439 | - | €50,000 | +€50,000 | |
| Trade debts | 44 | €268,763 | €41,514 | -€227,248 | -84.6% |
| Suppliers | 440/4 | €268,763 | €41,514 | -€227,248 | -84.6% |
| Taxes, remuneration and social security | 45 | €1,739 | €5,159 | +€3,420 | +196.7% |
| Taxes | 450/3 | €1,739 | €3,140 | +€1,401 | +80.5% |
| Remuneration and social security | 454/9 | - | €2,019 | +€2,019 | |
| Accrued charges and deferred income | 492/3 | - | €712 | +€712 | |
| Remuneration, social security and pensions | 62 | - | €6,021 | +€6,021 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,017 | €1,882 | -€1,136 | -37.6% |
| Other operating charges | 640/8 | €1,043 | €1,376 | +€332 | +31.8% |
| Gross operating margin | 9900 | €28,802 | €31,319 | +€2,517 | +8.7% |
| Operating profit (loss) | 9901 | €24,741 | €22,041 | -€2,700 | -10.9% |
| Financial income | 75/76B | €153 | €305 | +€152 | +99.8% |
| Recurring financial income | 75 | €153 | €305 | +€152 | +99.8% |
| Financial charges | 65/66B | €416 | €13,342 | +€12,926 | +3106.8% |
| Recurring financial charges | 65 | €416 | €13,342 | +€12,926 | +3106.8% |
| Profit (loss) for the period before taxes | 9903 | €24,478 | €9,004 | -€15,474 | -63.2% |
| Income taxes | 67/77 | €5,730 | €2,096 | -€3,634 | -63.4% |
| Profit (loss) for the period | 9904 | €18,748 | €6,908 | -€11,839 | -63.2% |
| Profit (loss) for the period to be appropriated | 9905 | €18,748 | €6,908 | -€11,839 | -63.2% |
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 8 October 2026 via checked.be.