DDK RACING: 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 RACING
Largest movements
- Cash +€36,928
up €36,928 (+124.3%), from €29,718 to €66,646
mainly Net result for the year (+€22,308) and Tax, wage and social debts (+€14,418)
- Stocks and contracts -€12,471
down €12,471 (-85.6%), from €14,575 to €2,104
of which Contracts in progress: -€12,200
- Tangible fixed assets -€2,114
down €2,114 (-15.4%), from €13,766 to €11,652
- Tax, wage and social debts +€14,418
up €14,418 (+354.0%), from €4,073 to €18,491
- Profit (loss) carried forward +€10,543
up €10,543 (+205.9%), from €5,121 to €15,664
- Other debts -€2,714
down €2,714 (-5.2%), from €51,901 to €49,187
- Gross operating margin +€9,543
up €9,543 (+17.0%), from €56,168 to €65,711
- Other operating charges -€6,762
down €6,762 (-19.5%), from €34,732 to €27,970
- Depreciation -€4,977
down €4,977 (-45.4%), from €10,961 to €5,984
- Taxes +€2,782
up €2,782 (+43.5%), from €6,391 to €9,173
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 | €64,747 | €87,586 | +€22,839 | +35.3% |
| Fixed assets | 21/28 | €13,766 | €11,652 | -€2,114 | -15.4% |
| Tangible fixed assets | 22/27 | €13,766 | €11,652 | -€2,114 | -15.4% |
| Plant, machinery and equipment | 23 | €6,278 | €5,824 | -€454 | -7.2% |
| Furniture and vehicles | 24 | €5,752 | €4,960 | -€792 | -13.8% |
| Other tangible fixed assets | 26 | €1,736 | €868 | -€868 | -50.0% |
| Current assets | 29/58 | €50,981 | €75,933 | +€24,952 | +48.9% |
| Stocks and contracts in progress | 3 | €14,575 | €2,104 | -€12,471 | -85.6% |
| Stocks | 30/36 | €2,375 | €2,104 | -€271 | -11.4% |
| Contracts in progress | 37 | €12,200 | - | -€12,200 | |
| Amounts receivable within one year | 40/41 | €5,192 | €4,848 | -€344 | -6.6% |
| Trade receivables | 40 | €5,192 | €4,848 | -€344 | -6.6% |
| Cash at bank and in hand | 54/58 | €29,718 | €66,646 | +€36,928 | +124.3% |
| Deferred charges and accrued income | 490/1 | €1,495 | €2,335 | +€840 | +56.2% |
| Total equity and liabilities | 10/49 | €64,747 | €87,586 | +€22,839 | +35.3% |
| Equity | 10/15 | €7,121 | €17,664 | +€10,543 | +148.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,121 | €15,664 | +€10,543 | +205.9% |
| Amounts payable | 17/49 | €57,626 | €69,922 | +€12,296 | +21.3% |
| Amounts payable within one year | 42/48 | €57,626 | €69,922 | +€12,296 | +21.3% |
| Trade debts | 44 | €1,652 | €2,244 | +€592 | +35.8% |
| Suppliers | 440/4 | €1,652 | €2,244 | +€592 | +35.8% |
| Taxes, remuneration and social security | 45 | €4,073 | €18,491 | +€14,418 | +354.0% |
| Taxes | 450/3 | €4,073 | €18,491 | +€14,418 | +354.0% |
| Other amounts payable | 47/48 | €51,901 | €49,187 | -€2,714 | -5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,961 | €5,984 | -€4,977 | -45.4% |
| Other operating charges | 640/8 | €34,732 | €27,970 | -€6,762 | -19.5% |
| Gross operating margin | 9900 | €56,168 | €65,711 | +€9,543 | +17.0% |
| Operating profit (loss) | 9901 | €10,475 | €31,757 | +€21,282 | +203.2% |
| Financial income | 75/76B | €0 | €0 | -€0 | -80.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -80.0% |
| Financial charges | 65/66B | €205 | €276 | +€71 | +34.3% |
| Recurring financial charges | 65 | €205 | €276 | +€71 | +34.3% |
| Profit (loss) for the period before taxes | 9903 | €10,270 | €31,481 | +€21,211 | +206.5% |
| Income taxes | 67/77 | €6,391 | €9,173 | +€2,782 | +43.5% |
| Profit (loss) for the period | 9904 | €3,878 | €22,308 | +€18,429 | +475.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,878 | €22,308 | +€18,429 | +475.2% |
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 9 October 2026 via checked.be.