DDG-FISC: what changed
Two financial 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-FISC
Largest movements
- Receivables within one year +€28,953
up €28,953 (+34.7%), from €83,445 to €112,398
of which Other amounts receivable: +€79,793
- Reserves +€13,527
up €13,527 (+20.6%), from €65,777 to €79,304
- Tax, wage and social debts +€8,271
up €8,271 (+106%), from €7,825 to €16,095
- Trade debts +€7,183
up €7,183 (+66.3%), from €10,827 to €18,010
- Staff costs +€2,854
up €2,854 (+7.2%), from €39,816 to €42,670
- Gross operating margin +€946
up €946 (+1.6%), from €59,742 to €60,688
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.
Derived cash bridge
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 | €87,243 | €116,223 | +€28,980 | +33.2% |
| Fixed assets | 21/28 | €310 | - | -€310 | |
| Tangible fixed assets | 22/27 | €310 | - | -€310 | |
| Plant, machinery and equipment | 23 | €310 | - | -€310 | |
| Current assets | 29/58 | €86,933 | €116,223 | +€29,290 | +33.7% |
| Amounts receivable within one year | 40/41 | €83,445 | €112,398 | +€28,953 | +34.7% |
| Trade receivables | 40 | €50,840 | - | -€50,840 | |
| Other amounts receivable | 41 | €32,605 | €112,398 | +€79,793 | +245% |
| Cash at bank and in hand | 54/58 | €3,489 | €3,826 | +€337 | +9.7% |
| Total equity and liabilities | 10/49 | €87,243 | €116,223 | +€28,980 | +33.2% |
| Equity | 10/15 | €65,877 | €79,404 | +€13,527 | +20.5% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €65,777 | €79,304 | +€13,527 | +20.6% |
| Distributable reserves | 133 | €65,777 | €79,304 | +€13,527 | +20.6% |
| Amounts payable | 17/49 | €21,366 | €36,820 | +€15,453 | +72.3% |
| Amounts payable within one year | 42/48 | €21,366 | €36,820 | +€15,453 | +72.3% |
| Trade debts | 44 | €10,827 | €18,010 | +€7,183 | +66.3% |
| Suppliers | 440/4 | €10,827 | €18,010 | +€7,183 | +66.3% |
| Taxes, remuneration and social security | 45 | €7,825 | €16,095 | +€8,271 | +106% |
| Taxes | 450/3 | €7,825 | €16,095 | +€8,271 | +106% |
| Other amounts payable | 47/48 | €2,714 | €2,714 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €39,816 | €42,670 | +€2,854 | +7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €308 | €310 | +€2 | +0.6% |
| Other operating charges | 640/8 | €574 | €593 | +€18 | +3.2% |
| Gross operating margin | 9900 | €59,742 | €60,688 | +€946 | +1.6% |
| Operating profit (loss) | 9901 | €19,044 | €17,115 | -€1,929 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | €19,044 | €17,115 | -€1,929 | -10.1% |
| Income taxes | 67/77 | €3,943 | €3,588 | -€355 | -9.0% |
| Profit (loss) for the period | 9904 | €15,100 | €13,527 | -€1,574 | -10.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,100 | €13,527 | -€1,574 | -10.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.