DDK: 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.
DDK
Largest movements
- Cash +€37,132
up €37,132 (+25.7%), from €144,721 to €181,853
mainly Depreciation (+€37,547) and Net result for the year (+€28,320)
- Tangible fixed assets -€26,991
down €26,991 (-13.4%), from €202,171 to €175,180
of which Furniture and vehicles: -€16,777
- Other debts +€26,029
up €26,029 (+143.4%), from €18,152 to €44,181
- Reserves -€9,700
down €9,700 (-3.9%), from €250,345 to €240,645
of which Distributable reserves: -€9,700
- Trade debts -€9,147
down €9,147 (-77.1%), from €11,858 to €2,711
- Debts after one year -€8,609
down €8,609 (-85.4%), from €10,078 to €1,468
- Tax, wage and social debts +€5,810
up €5,810 (+48.7%), from €11,930 to €17,741
of which Taxes: +€7,040
- Gross operating margin +€7,973
up €7,973 (+3.7%), from €212,932 to €220,905
- Staff costs -€7,273
down €7,273 (-5.1%), from €143,959 to €136,685
- Taxes +€4,948
up €4,948 (+83.0%), from €5,962 to €10,910
- Depreciation +€4,274
up €4,274 (+12.8%), from €33,273 to €37,547
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 | €391,908 | €396,646 | +€4,738 | +1.2% |
| Fixed assets | 21/28 | €202,171 | €175,180 | -€26,991 | -13.4% |
| Tangible fixed assets | 22/27 | €202,171 | €175,180 | -€26,991 | -13.4% |
| Land and buildings | 22 | €108,888 | €105,791 | -€3,097 | -2.8% |
| Plant, machinery and equipment | 23 | €22,333 | €15,216 | -€7,117 | -31.9% |
| Furniture and vehicles | 24 | €70,950 | €54,173 | -€16,777 | -23.6% |
| Current assets | 29/58 | €189,737 | €221,466 | +€31,728 | +16.7% |
| Stocks and contracts in progress | 3 | €24,675 | €22,024 | -€2,651 | -10.7% |
| Stocks | 30/36 | €24,675 | €22,024 | -€2,651 | -10.7% |
| Amounts receivable within one year | 40/41 | €15,310 | €11,486 | -€3,824 | -25.0% |
| Trade receivables | 40 | €3,775 | €922 | -€2,853 | -75.6% |
| Other amounts receivable | 41 | €11,535 | €10,564 | -€971 | -8.4% |
| Cash at bank and in hand | 54/58 | €144,721 | €181,853 | +€37,132 | +25.7% |
| Deferred charges and accrued income | 490/1 | €5,032 | €6,103 | +€1,071 | +21.3% |
| Total equity and liabilities | 10/49 | €391,908 | €396,646 | +€4,738 | +1.2% |
| Equity | 10/15 | €331,616 | €321,936 | -€9,680 | -2.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €250,345 | €240,645 | -€9,700 | -3.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €248,485 | €238,785 | -€9,700 | -3.9% |
| Profit (loss) carried forward | 14 | €75,070 | €75,090 | +€20 | 0.0% |
| Amounts payable | 17/49 | €60,292 | €74,710 | +€14,418 | +23.9% |
| Amounts payable after more than one year | 17 | €10,078 | €1,468 | -€8,609 | -85.4% |
| Financial debts | 170/4 | €10,078 | €1,468 | -€8,609 | -85.4% |
| Amounts payable within one year | 42/48 | €50,215 | €73,242 | +€23,027 | +45.9% |
| Current portion of amounts payable after more than one year | 42 | €8,274 | €8,609 | +€335 | +4.0% |
| Trade debts | 44 | €11,858 | €2,711 | -€9,147 | -77.1% |
| Suppliers | 440/4 | €11,858 | €2,711 | -€9,147 | -77.1% |
| Taxes, remuneration and social security | 45 | €11,930 | €17,741 | +€5,810 | +48.7% |
| Taxes | 450/3 | €2,652 | €9,693 | +€7,040 | +265.4% |
| Remuneration and social security | 454/9 | €9,278 | €8,048 | -€1,230 | -13.3% |
| Other amounts payable | 47/48 | €18,152 | €44,181 | +€26,029 | +143.4% |
| Remuneration, social security and pensions | 62 | €143,959 | €136,685 | -€7,273 | -5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,273 | €37,547 | +€4,274 | +12.8% |
| Other operating charges | 640/8 | €5,808 | €6,034 | +€225 | +3.9% |
| Gross operating margin | 9900 | €212,932 | €220,905 | +€7,973 | +3.7% |
| Operating profit (loss) | 9901 | €29,892 | €40,639 | +€10,747 | +36.0% |
| Financial income | 75/76B | €4 | €12 | +€8 | +200.0% |
| Recurring financial income | 75 | €4 | €12 | +€8 | +200.0% |
| Financial charges | 65/66B | €1,624 | €1,421 | -€203 | -12.5% |
| Recurring financial charges | 65 | €1,624 | €1,421 | -€203 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | €28,272 | €39,230 | +€10,958 | +38.8% |
| Income taxes | 67/77 | €5,962 | €10,910 | +€4,948 | +83.0% |
| Profit (loss) for the period | 9904 | €22,310 | €28,320 | +€6,010 | +26.9% |
| Profit (loss) for the period to be appropriated | 9905 | €22,310 | €28,320 | +€6,010 | +26.9% |
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 1 October 2026 via checked.be.