DDG MGMT: 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 MGMT
Largest movements
- Cash +€32,183
up €32,183 (+76.7%), from €41,949 to €74,132
mainly Net result for the year (+€55,337) and Depreciation (+€11,386)
- Receivables after one year +€16,916
new in 2025: €16,916
- Tangible fixed assets -€11,386
down €11,386 (-20.8%), from €54,800 to €43,414
- Receivables within one year +€9,512
new in 2025: €9,512
of which Other amounts receivable: +€7,864
- Reserves +€55,337
up €55,337 (+151.7%), from €36,478 to €91,815
- Other debts -€20,103
down €20,103 (-44.6%), from €45,060 to €24,957
- Tax, wage and social debts +€9,771
up €9,771 (+74.7%), from €13,075 to €22,845
of which Taxes: +€9,772
- Accrued charges and deferred income +€2,974
new in 2025: €2,974
- Gross operating margin +€37,009
up €37,009 (+76.5%), from €48,380 to €85,389
- Depreciation +€9,257
up €9,257 (+434.8%), from €2,129 to €11,386
- Taxes +€6,329
up €6,329 (+67.4%), from €9,386 to €15,715
- Financial charges +€3,026
up €3,026 (+9170.3%), from €33 to €3,059
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 | €98,283 | €145,594 | +€47,312 | +48.1% |
| Fixed assets | 21/28 | €54,800 | €43,414 | -€11,386 | -20.8% |
| Tangible fixed assets | 22/27 | €54,800 | €43,414 | -€11,386 | -20.8% |
| Furniture and vehicles | 24 | €54,800 | €43,414 | -€11,386 | -20.8% |
| Current assets | 29/58 | €43,483 | €102,180 | +€58,697 | +135.0% |
| Amounts receivable after more than one year | 29 | - | €16,916 | +€16,916 | |
| Other amounts receivable | 291 | - | €16,916 | +€16,916 | |
| Amounts receivable within one year | 40/41 | - | €9,512 | +€9,512 | |
| Trade receivables | 40 | - | €1,648 | +€1,648 | |
| Other amounts receivable | 41 | - | €7,864 | +€7,864 | |
| Cash at bank and in hand | 54/58 | €41,949 | €74,132 | +€32,183 | +76.7% |
| Deferred charges and accrued income | 490/1 | €1,534 | €1,620 | +€85 | +5.6% |
| Total equity and liabilities | 10/49 | €98,283 | €145,594 | +€47,312 | +48.1% |
| Equity | 10/15 | €38,978 | €94,315 | +€55,337 | +142.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €36,478 | €91,815 | +€55,337 | +151.7% |
| Distributable reserves | 133 | €36,478 | €91,815 | +€55,337 | +151.7% |
| Amounts payable | 17/49 | €59,305 | €51,279 | -€8,026 | -13.5% |
| Amounts payable within one year | 42/48 | €59,305 | €48,305 | -€10,999 | -18.5% |
| Trade debts | 44 | €1,170 | €503 | -€667 | -57.0% |
| Suppliers | 440/4 | €1,170 | €503 | -€667 | -57.0% |
| Taxes, remuneration and social security | 45 | €13,075 | €22,845 | +€9,771 | +74.7% |
| Taxes | 450/3 | €13,073 | €22,845 | +€9,772 | +74.8% |
| Remuneration and social security | 454/9 | €2 | €0 | -€2 | -100.0% |
| Other amounts payable | 47/48 | €45,060 | €24,957 | -€20,103 | -44.6% |
| Accrued charges and deferred income | 492/3 | - | €2,974 | +€2,974 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,129 | €11,386 | +€9,257 | +434.8% |
| Other operating charges | 640/8 | €355 | €726 | +€372 | +104.8% |
| Gross operating margin | 9900 | €48,380 | €85,389 | +€37,009 | +76.5% |
| Operating profit (loss) | 9901 | €45,897 | €73,277 | +€27,380 | +59.7% |
| Financial income | 75/76B | - | €834 | +€834 | |
| Recurring financial income | 75 | - | €834 | +€834 | |
| Financial charges | 65/66B | €33 | €3,059 | +€3,026 | +9170.3% |
| Recurring financial charges | 65 | €33 | €3,059 | +€3,026 | +9170.3% |
| Profit (loss) for the period before taxes | 9903 | €45,864 | €71,052 | +€25,189 | +54.9% |
| Income taxes | 67/77 | €9,386 | €15,715 | +€6,329 | +67.4% |
| Profit (loss) for the period | 9904 | €36,478 | €55,337 | +€18,859 | +51.7% |
| Profit (loss) for the period to be appropriated | 9905 | €36,478 | €55,337 | +€18,859 | +51.7% |
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.