DDJ & PARTNERS: 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.
DDJ & PARTNERS
Largest movements
- Receivables within one year +€141,450
up €141,450 (+47.9%), from €295,269 to €436,718
of which Trade receivables: +€144,895
- Cash +€125,459
up €125,459 (+73.9%), from €169,883 to €295,342
mainly Net result for the year (+€434,329) and Depreciation (+€128,095)
- Deferred charges and accrued income +€42,932
up €42,932 (+45.9%), from €93,550 to €136,482
- Tangible fixed assets -€31,583
down €31,583 (-17.6%), from €179,090 to €147,507
of which Furniture and vehicles: -€22,916
- Profit (loss) carried forward +€134,000
up €134,000 (+62.2%), from €215,485 to €349,485
- Tax, wage and social debts +€70,832
up €70,832 (+423.0%), from €16,743 to €87,575
of which Taxes: +€72,216
- Other debts +€69,104
up €69,104 (+29.9%), from €231,225 to €300,329
- Debts after one year -€51,132
down €51,132 (-14.9%), from €344,129 to €292,997
- Current portion of long-term debt +€19,105
up €19,105 (+19.5%), from €97,943 to €117,048
- Gross operating margin +€143,937
up €143,937 (+25.8%), from €557,287 to €701,224
- Depreciation +€31,887
up €31,887 (+33.1%), from €96,208 to €128,095
- Other operating charges +€16,784
up €16,784 (+75.2%), from €22,310 to €39,094
- Taxes +€9,221
up €9,221 (+29.1%), from €31,702 to €40,923
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 | €1,191,862 | €1,457,157 | +€265,295 | +22.3% |
| Fixed assets | 21/28 | €633,161 | €588,615 | -€44,546 | -7.0% |
| Intangible fixed assets | 21 | €454,071 | €441,108 | -€12,963 | -2.9% |
| Tangible fixed assets | 22/27 | €179,090 | €147,507 | -€31,583 | -17.6% |
| Furniture and vehicles | 24 | €88,125 | €65,209 | -€22,916 | -26.0% |
| Other tangible fixed assets | 26 | €90,964 | €82,298 | -€8,666 | -9.5% |
| Current assets | 29/58 | €558,701 | €868,542 | +€309,841 | +55.5% |
| Amounts receivable within one year | 40/41 | €295,269 | €436,718 | +€141,450 | +47.9% |
| Trade receivables | 40 | €243,123 | €388,018 | +€144,895 | +59.6% |
| Other amounts receivable | 41 | €52,145 | €48,700 | -€3,445 | -6.6% |
| Cash at bank and in hand | 54/58 | €169,883 | €295,342 | +€125,459 | +73.9% |
| Deferred charges and accrued income | 490/1 | €93,550 | €136,482 | +€42,932 | +45.9% |
| Total equity and liabilities | 10/49 | €1,191,862 | €1,457,157 | +€265,295 | +22.3% |
| Equity | 10/15 | €224,214 | €369,313 | +€145,100 | +64.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €215,485 | €349,485 | +€134,000 | +62.2% |
| Investment grants | 15 | €5,729 | €16,828 | +€11,100 | +193.8% |
| Amounts payable | 17/49 | €967,648 | €1,087,844 | +€120,195 | +12.4% |
| Amounts payable after more than one year | 17 | €344,129 | €292,997 | -€51,132 | -14.9% |
| Financial debts | 170/4 | €344,129 | €292,997 | -€51,132 | -14.9% |
| Amounts payable within one year | 42/48 | €623,519 | €794,846 | +€171,328 | +27.5% |
| Current portion of amounts payable after more than one year | 42 | €97,943 | €117,048 | +€19,105 | +19.5% |
| Trade debts | 44 | €277,607 | €289,895 | +€12,288 | +4.4% |
| Suppliers | 440/4 | €277,607 | €289,895 | +€12,288 | +4.4% |
| Taxes, remuneration and social security | 45 | €16,743 | €87,575 | +€70,832 | +423.0% |
| Taxes | 450/3 | €8,651 | €80,867 | +€72,216 | +834.7% |
| Remuneration and social security | 454/9 | €8,092 | €6,708 | -€1,384 | -17.1% |
| Other amounts payable | 47/48 | €231,225 | €300,329 | +€69,104 | +29.9% |
| Remuneration, social security and pensions | 62 | €46,888 | €49,572 | +€2,685 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €96,208 | €128,095 | +€31,887 | +33.1% |
| Other operating charges | 640/8 | €22,310 | €39,094 | +€16,784 | +75.2% |
| Gross operating margin | 9900 | €557,287 | €701,224 | +€143,937 | +25.8% |
| Operating profit (loss) | 9901 | €391,882 | €484,463 | +€92,581 | +23.6% |
| Financial income | 75/76B | €3,047 | €6,571 | +€3,524 | +115.7% |
| Recurring financial income | 75 | €3,047 | €6,571 | +€3,524 | +115.7% |
| Financial charges | 65/66B | €13,568 | €15,783 | +€2,214 | +16.3% |
| Recurring financial charges | 65 | €13,568 | €15,783 | +€2,214 | +16.3% |
| Profit (loss) for the period before taxes | 9903 | €381,361 | €475,252 | +€93,891 | +24.6% |
| Income taxes | 67/77 | €31,702 | €40,923 | +€9,221 | +29.1% |
| Profit (loss) for the period | 9904 | €349,659 | €434,329 | +€84,669 | +24.2% |
| Profit (loss) for the period to be appropriated | 9905 | €349,659 | €434,329 | +€84,669 | +24.2% |
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 10 October 2026 via checked.be.