DDH-VERZEKERINGEN: 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-VERZEKERINGEN
Largest movements
- Receivables within one year -€33,480
down €33,480 (-41.2%), from €81,290 to €47,810
of which Other amounts receivable: -€26,913
- Intangible fixed assets -€29,857
down €29,857 (-9.1%), from €329,857 to €300,000
- Cash +€20,958
up €20,958 (+21.7%), from €96,404 to €117,362
mainly Depreciation (+€37,233) and Receivables within one year (+€33,480)
- Tangible fixed assets -€7,376
down €7,376 (-6.7%), from €110,377 to €103,001
of which Land and buildings: -€7,376
- Debts after one year -€37,496
down €37,496 (-31.1%), from €120,633 to €83,136
- Tax, wage and social debts -€17,605
down €17,605 (-47.4%), from €37,138 to €19,534
of which Taxes: -€11,104
- Current portion of long-term debt -€11,086
down €11,086 (-20.6%), from €53,752 to €42,666
- Other debts +€9,348
new in 2025: €9,348
- Staff costs +€6,678
up €6,678 (+13.8%), from €48,353 to €55,031
- Gross operating margin -€3,865
down €3,865 (-3.4%), from €112,104 to €108,239
- Depreciation -€1,994
down €1,994 (-5.1%), from €39,227 to €37,233
- Financial charges -€1,985
down €1,985 (-27.5%), from €7,208 to €5,223
- Taxes -€1,365
down €1,365 (-24.3%), from €5,618 to €4,253
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 | €734,239 | €678,484 | -€55,755 | -7.6% |
| Fixed assets | 21/28 | €496,546 | €459,313 | -€37,233 | -7.5% |
| Intangible fixed assets | 21 | €329,857 | €300,000 | -€29,857 | -9.1% |
| Tangible fixed assets | 22/27 | €110,377 | €103,001 | -€7,376 | -6.7% |
| Land and buildings | 22 | €110,377 | €103,001 | -€7,376 | -6.7% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €56,312 | €56,312 | = | 0.0% |
| Current assets | 29/58 | €237,694 | €219,172 | -€18,522 | -7.8% |
| Amounts receivable after more than one year | 29 | €54,000 | €54,000 | = | 0.0% |
| Other amounts receivable | 291 | €54,000 | €54,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €81,290 | €47,810 | -€33,480 | -41.2% |
| Trade receivables | 40 | €32,623 | €26,056 | -€6,567 | -20.1% |
| Other amounts receivable | 41 | €48,667 | €21,755 | -€26,913 | -55.3% |
| Cash at bank and in hand | 54/58 | €96,404 | €117,362 | +€20,958 | +21.7% |
| Deferred charges and accrued income | 490/1 | €6,000 | €0 | -€6,000 | -100% |
| Total equity and liabilities | 10/49 | €734,239 | €678,484 | -€55,755 | -7.6% |
| Equity | 10/15 | €481,148 | €485,313 | +€4,164 | +0.9% |
| Contributions | 10/11 | €7,629 | €7,629 | = | 0.0% |
| Revaluation surpluses | 12 | €327,560 | €325,480 | -€2,080 | -0.6% |
| Reserves | 13 | €145,959 | €152,204 | +€6,244 | +4.3% |
| Non-distributable reserves | 130/1 | €248 | €248 | = | 0.0% |
| Reserves not available under the articles | 1311 | €248 | €248 | = | 0.0% |
| Distributable reserves | 133 | €145,711 | €151,956 | +€6,244 | +4.3% |
| Amounts payable | 17/49 | €253,091 | €193,171 | -€59,919 | -23.7% |
| Amounts payable after more than one year | 17 | €120,633 | €83,136 | -€37,496 | -31.1% |
| Financial debts | 170/4 | €120,633 | €83,136 | -€37,496 | -31.1% |
| Amounts payable within one year | 42/48 | €132,458 | €110,035 | -€22,423 | -16.9% |
| Current portion of amounts payable after more than one year | 42 | €53,752 | €42,666 | -€11,086 | -20.6% |
| Financial debts | 43 | €23,504 | €22,570 | -€935 | -4.0% |
| Credit institutions | 430/8 | €23,504 | €22,570 | -€935 | -4.0% |
| Trade debts | 44 | €18,063 | €15,918 | -€2,145 | -11.9% |
| Suppliers | 440/4 | €18,063 | €15,918 | -€2,145 | -11.9% |
| Taxes, remuneration and social security | 45 | €37,138 | €19,534 | -€17,605 | -47.4% |
| Taxes | 450/3 | €20,972 | €9,868 | -€11,104 | -52.9% |
| Remuneration and social security | 454/9 | €16,166 | €9,665 | -€6,501 | -40.2% |
| Other amounts payable | 47/48 | - | €9,348 | +€9,348 | |
| Remuneration, social security and pensions | 62 | €48,353 | €55,031 | +€6,678 | +13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,227 | €37,233 | -€1,994 | -5.1% |
| Other operating charges | 640/8 | €2,759 | €2,336 | -€423 | -15.3% |
| Gross operating margin | 9900 | €112,104 | €108,239 | -€3,865 | -3.4% |
| Operating profit (loss) | 9901 | €21,765 | €13,639 | -€8,127 | -37.3% |
| Financial income | 75/76B | €12 | €2 | -€10 | -84.4% |
| Recurring financial income | 75 | €12 | €2 | -€10 | -84.4% |
| Financial charges | 65/66B | €7,208 | €5,223 | -€1,985 | -27.5% |
| Recurring financial charges | 65 | €7,208 | €5,223 | -€1,985 | -27.5% |
| Profit (loss) for the period before taxes | 9903 | €14,569 | €8,418 | -€6,152 | -42.2% |
| Income taxes | 67/77 | €5,618 | €4,253 | -€1,365 | -24.3% |
| Profit (loss) for the period | 9904 | €8,951 | €4,164 | -€4,787 | -53.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,951 | €4,164 | -€4,787 | -53.5% |
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 31 October 2026 via checked.be.