DDK: what changed
DDK
Largest movements
- Receivables within one year +€17,012
up €17,012 (+1,220%), from €1,395 to €18,407
- Cash +€10,000
up €10,000 (+591%), from €1,692 to €11,692
mainly Net result for the year (+€18,327) and Depreciation (+€15,180)
- Tangible fixed assets -€9,361
down €9,361 (-3.8%), from €249,555 to €240,194
of which Land and buildings: -€13,680
- Profit (loss) carried forward +€18,327
up €18,327 (+14.8%), from -€123,923 to -€105,596
- Debts after one year -€8,134
down €8,134 (-5.9%), from €137,449 to €129,315
of which Financial debts: -€8,134
- Tax, wage and social debts +€4,942
new in 2025: €4,942
- Trade debts +€4,767
up €4,767 (+24.7%), from €19,325 to €24,092
- Gross operating margin +€40,416
up €40,416, from -€2,169 to €38,246
- Other operating charges -€614
down €614 (-27.6%), from €2,224 to €1,610
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €252,775 | €270,434 | +€17,659 | +7.0% |
| Fixed assets | 21/28 | €249,555 | €240,194 | -€9,361 | -3.8% |
| Tangible fixed assets | 22/27 | €249,555 | €240,194 | -€9,361 | -3.8% |
| Land and buildings | 22 | €230,656 | €216,975 | -€13,680 | -5.9% |
| Assets under construction and advance payments | 27 | €18,899 | €23,219 | +€4,320 | +22.9% |
| Current assets | 29/58 | €3,221 | €30,240 | +€27,020 | +839% |
| Amounts receivable within one year | 40/41 | €1,395 | €18,407 | +€17,012 | +1,220% |
| Trade receivables | 40 | €1,395 | €18,407 | +€17,012 | +1,220% |
| Cash at bank and in hand | 54/58 | €1,692 | €11,692 | +€10,000 | +591% |
| Deferred charges and accrued income | 490/1 | €134 | €142 | +€8 | +5.6% |
| Total equity and liabilities | 10/49 | €252,775 | €270,434 | +€17,659 | +7.0% |
| Equity | 10/15 | -€73,923 | -€55,596 | +€18,327 | +24.8% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€123,923 | -€105,596 | +€18,327 | +14.8% |
| Amounts payable | 17/49 | €326,698 | €326,031 | -€667 | -0.2% |
| Amounts payable after more than one year | 17 | €137,449 | €129,315 | -€8,134 | -5.9% |
| Financial debts | 170/4 | €134,159 | €126,025 | -€8,134 | -6.1% |
| Other amounts payable | 178/9 | €3,290 | €3,290 | = | 0.0% |
| Amounts payable within one year | 42/48 | €188,596 | €196,474 | +€7,878 | +4.2% |
| Current portion of amounts payable after more than one year | 42 | €7,961 | €8,134 | +€173 | +2.2% |
| Financial debts | 43 | €656 | €670 | +€14 | +2.2% |
| Credit institutions | 430/8 | €656 | €670 | +€14 | +2.2% |
| Trade debts | 44 | €19,325 | €24,092 | +€4,767 | +24.7% |
| Suppliers | 440/4 | €19,325 | €24,092 | +€4,767 | +24.7% |
| Taxes, remuneration and social security | 45 | - | €4,942 | +€4,942 | |
| Taxes | 450/3 | - | €4,942 | +€4,942 | |
| Other amounts payable | 47/48 | €160,654 | €158,637 | -€2,017 | -1.3% |
| Accrued charges and deferred income | 492/3 | €653 | €242 | -€411 | -63.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,064 | €15,180 | +€117 | +0.8% |
| Other operating charges | 640/8 | €2,224 | €1,610 | -€614 | -27.6% |
| Gross operating margin | 9900 | -€2,169 | €38,246 | +€40,416 | |
| Operating profit (loss) | 9901 | -€19,457 | €21,456 | +€40,913 | |
| Financial charges | 65/66B | €3,367 | €3,130 | -€237 | -7.0% |
| Recurring financial charges | 65 | €3,367 | €3,130 | -€237 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | -€22,824 | €18,327 | +€41,151 | |
| Profit (loss) for the period | 9904 | -€22,824 | €18,327 | +€41,151 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,824 | €18,327 | +€41,151 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.