DDH ACCOUNTING: 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.
DDH ACCOUNTING
Largest movements
- Receivables within one year +€582
up €582 (+3.0%), from €19,364 to €19,946
of which Other amounts receivable: +€2,128
- Profit (loss) carried forward +€3,740
up €3,740 (+71.0%), from -€5,266 to -€1,526
- Trade debts -€2,357
down €2,357 (-93.9%), from €2,510 to €153
- Tax, wage and social debts -€781
no longer reported in 2025 (was €781)
- Gross operating margin -€4,078
down €4,078 (-42.3%), from €9,636 to €5,558
- Taxes +€420
up €420 (+53.8%), from €781 to €1,201
- Financial charges -€286
down €286 (-56.9%), from €503 to €217
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 | €20,625 | €21,227 | +€602 | +2.9% |
| Fixed assets | 21/28 | €1,116 | €1,116 | = | 0.0% |
| Financial fixed assets | 28 | €1,116 | €1,116 | = | 0.0% |
| Current assets | 29/58 | €19,509 | €20,111 | +€602 | +3.1% |
| Amounts receivable within one year | 40/41 | €19,364 | €19,946 | +€582 | +3.0% |
| Trade receivables | 40 | €16,913 | €15,367 | -€1,546 | -9.1% |
| Other amounts receivable | 41 | €2,451 | €4,579 | +€2,128 | +86.8% |
| Cash at bank and in hand | 54/58 | €145 | €165 | +€20 | +13.8% |
| Total equity and liabilities | 10/49 | €20,625 | €21,227 | +€602 | +2.9% |
| Equity | 10/15 | €17,334 | €21,074 | +€3,740 | +21.6% |
| Contributions | 10/11 | €22,600 | €22,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,266 | -€1,526 | +€3,740 | +71.0% |
| Amounts payable | 17/49 | €3,291 | €153 | -€3,138 | -95.4% |
| Amounts payable within one year | 42/48 | €3,291 | €153 | -€3,138 | -95.4% |
| Trade debts | 44 | €2,510 | €153 | -€2,357 | -93.9% |
| Suppliers | 440/4 | €2,510 | €153 | -€2,357 | -93.9% |
| Taxes, remuneration and social security | 45 | €781 | - | -€781 | |
| Taxes | 450/3 | €781 | - | -€781 | |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.4% |
| Gross operating margin | 9900 | €9,636 | €5,558 | -€4,078 | -42.3% |
| Operating profit (loss) | 9901 | €9,249 | €5,158 | -€4,091 | -44.2% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €503 | €217 | -€286 | -56.9% |
| Recurring financial charges | 65 | €503 | €217 | -€286 | -56.9% |
| Profit (loss) for the period before taxes | 9903 | €8,751 | €4,941 | -€3,810 | -43.5% |
| Income taxes | 67/77 | €781 | €1,201 | +€420 | +53.8% |
| Profit (loss) for the period | 9904 | €7,970 | €3,740 | -€4,230 | -53.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,970 | €3,740 | -€4,230 | -53.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.