DDHU: 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.
DDHU
Largest movements
- Receivables within one year -€119,012
down €119,012 (-3.7%), from €3.2m to €3.1m
of which Other amounts receivable: -€179,512
- Other debts -€94,019
down €94,019 (-84.7%), from €111,017 to €16,998
- Gross operating margin +€28,490
up €28,490 (+55.0%), from -€51,842 to -€23,353
- Financial charges -€4,939
down €4,939 (-54.4%), from €9,072 to €4,134
- Financial income -€1,133
down €1,133 (-6.9%), from €16,426 to €15,293
- Depreciation +€686
new in 2025: €686
- Other operating charges -€533
down €533 (-10.6%), from €5,009 to €4,476
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 | €3,235,904 | €3,142,540 | -€93,364 | -2.9% |
| Fixed assets | 21/28 | €5,000 | €26,414 | +€21,414 | +428% |
| Tangible fixed assets | 22/27 | - | €21,414 | +€21,414 | |
| Furniture and vehicles | 24 | - | €21,414 | +€21,414 | |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €3,230,904 | €3,116,126 | -€114,778 | -3.6% |
| Amounts receivable within one year | 40/41 | €3,200,304 | €3,081,292 | -€119,012 | -3.7% |
| Trade receivables | 40 | €11,149 | €71,649 | +€60,500 | +543% |
| Other amounts receivable | 41 | €3,189,155 | €3,009,643 | -€179,512 | -5.6% |
| Cash at bank and in hand | 54/58 | €2,815 | €3,116 | +€300 | +10.7% |
| Deferred charges and accrued income | 490/1 | €27,784 | €31,718 | +€3,934 | +14.2% |
| Total equity and liabilities | 10/49 | €3,235,904 | €3,142,540 | -€93,364 | -2.9% |
| Equity | 10/15 | €1,736,156 | €1,718,369 | -€17,787 | -1.0% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Capital | 10 | €300,000 | €300,000 | = | 0.0% |
| Issued capital | 100 | €300,000 | €300,000 | = | 0.0% |
| Reserves | 13 | €1,514,532 | €1,514,532 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,479 | €5,479 | = | 0.0% |
| Legal reserve | 130 | €5,479 | €5,479 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,509,053 | €1,509,053 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€78,377 | -€96,163 | -€17,787 | -22.7% |
| Provisions and deferred taxes | 16 | €503,018 | €503,018 | = | 0.0% |
| Deferred taxes | 168 | €503,018 | €503,018 | = | 0.0% |
| Amounts payable | 17/49 | €996,730 | €921,153 | -€75,577 | -7.6% |
| Amounts payable within one year | 42/48 | €996,730 | €921,153 | -€75,577 | -7.6% |
| Trade debts | 44 | €884,883 | €903,470 | +€18,587 | +2.1% |
| Suppliers | 440/4 | €884,883 | €903,470 | +€18,587 | +2.1% |
| Taxes, remuneration and social security | 45 | €830 | €685 | -€145 | -17.5% |
| Taxes | 450/3 | €830 | €685 | -€145 | -17.5% |
| Other amounts payable | 47/48 | €111,017 | €16,998 | -€94,019 | -84.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €686 | +€686 | |
| Other operating charges | 640/8 | €5,009 | €4,476 | -€533 | -10.6% |
| Gross operating margin | 9900 | -€51,842 | -€23,353 | +€28,490 | +55.0% |
| Operating profit (loss) | 9901 | -€56,851 | -€28,515 | +€28,336 | +49.8% |
| Financial income | 75/76B | €16,426 | €15,293 | -€1,133 | -6.9% |
| Recurring financial income | 75 | €16,426 | €15,293 | -€1,133 | -6.9% |
| Financial charges | 65/66B | €9,072 | €4,134 | -€4,939 | -54.4% |
| Recurring financial charges | 65 | €9,072 | €4,134 | -€4,939 | -54.4% |
| Profit (loss) for the period before taxes | 9903 | -€49,497 | -€17,356 | +€32,142 | +64.9% |
| Income taxes | 67/77 | €488 | €431 | -€57 | -11.6% |
| Profit (loss) for the period | 9904 | -€49,985 | -€17,787 | +€32,198 | +64.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€49,985 | -€17,787 | +€32,198 | +64.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.