DDKD: 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.
DDKD
Largest movements
- Tangible fixed assets +€39,921
up €39,921 (+397%), from €10,050 to €49,971
of which Leasing and similar rights: +€39,746
- Cash -€1,855
down €1,855 (-24.0%), from €7,745 to €5,889
mainly Investment in fixed assets (net) (-€48,395) and Contributions, distributions and other (-€12,000)
- Stocks and contracts +€1,702
up €1,702 (+56.1%), from €3,035 to €4,737
- Receivables within one year +€981
up €981 (+15.7%), from €6,251 to €7,232
of which Trade receivables: +€894
- Deferred charges and accrued income +€852
up €852 (+171%), from €499 to €1,351
- Debts after one year +€27,450
up €27,450, from €0 to €27,450
- Current portion of long-term debt +€6,384
up €6,384 (+1,815%), from €352 to €6,736
- Other debts +€4,229
up €4,229 (+601%), from €704 to €4,933
- Tax, wage and social debts +€1,922
up €1,922 (+208%), from €925 to €2,846
of which Remuneration and social security: +€1,809
- Trade debts +€1,746
up €1,746 (+27.9%), from €6,264 to €8,010
- Gross operating margin +€18,304
up €18,304 (+51.8%), from €35,316 to €53,620
- Depreciation +€4,054
up €4,054 (+91.7%), from €4,420 to €8,474
- Taxes +€2,044
up €2,044 (+174%), from €1,172 to €3,215
- Other operating charges +€1,622
up €1,622 (+130%), from €1,250 to €2,872
- Staff costs +€1,199
up €1,199 (+4.9%), from €24,635 to €25,834
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 | €27,579 | €69,180 | +€41,601 | +151% |
| Fixed assets | 21/28 | €10,050 | €49,971 | +€39,921 | +397% |
| Tangible fixed assets | 22/27 | €10,050 | €49,971 | +€39,921 | +397% |
| Plant, machinery and equipment | 23 | €534 | €2,414 | +€1,881 | +353% |
| Furniture and vehicles | 24 | €3,078 | €2,766 | -€312 | -10.1% |
| Leasing and similar rights | 25 | - | €39,746 | +€39,746 | |
| Other tangible fixed assets | 26 | €6,439 | €5,045 | -€1,393 | -21.6% |
| Current assets | 29/58 | €17,529 | €19,209 | +€1,680 | +9.6% |
| Stocks and contracts in progress | 3 | €3,035 | €4,737 | +€1,702 | +56.1% |
| Stocks | 30/36 | €3,035 | €4,737 | +€1,702 | +56.1% |
| Amounts receivable within one year | 40/41 | €6,251 | €7,232 | +€981 | +15.7% |
| Trade receivables | 40 | €6,251 | €7,144 | +€894 | +14.3% |
| Other amounts receivable | 41 | - | €88 | +€88 | |
| Cash at bank and in hand | 54/58 | €7,745 | €5,889 | -€1,855 | -24.0% |
| Deferred charges and accrued income | 490/1 | €499 | €1,351 | +€852 | +171% |
| Total equity and liabilities | 10/49 | €27,579 | €69,180 | +€41,601 | +151% |
| Equity | 10/15 | €19,335 | €19,205 | -€130 | -0.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €16,835 | €16,705 | -€130 | -0.8% |
| Distributable reserves | 133 | €16,835 | €16,705 | -€130 | -0.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €8,245 | €49,975 | +€41,731 | +506% |
| Amounts payable after more than one year | 17 | €0 | €27,450 | +€27,450 | |
| Financial debts | 170/4 | €0 | €27,450 | +€27,450 | |
| Amounts payable within one year | 42/48 | €8,245 | €22,525 | +€14,281 | +173% |
| Current portion of amounts payable after more than one year | 42 | €352 | €6,736 | +€6,384 | +1,815% |
| Trade debts | 44 | €6,264 | €8,010 | +€1,746 | +27.9% |
| Suppliers | 440/4 | €6,264 | €8,010 | +€1,746 | +27.9% |
| Taxes, remuneration and social security | 45 | €925 | €2,846 | +€1,922 | +208% |
| Taxes | 450/3 | €925 | €1,037 | +€112 | +12.2% |
| Remuneration and social security | 454/9 | €0 | €1,809 | +€1,809 | |
| Other amounts payable | 47/48 | €704 | €4,933 | +€4,229 | +601% |
| Remuneration, social security and pensions | 62 | €24,635 | €25,834 | +€1,199 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,420 | €8,474 | +€4,054 | +91.7% |
| Other operating charges | 640/8 | €1,250 | €2,872 | +€1,622 | +130% |
| Gross operating margin | 9900 | €35,316 | €53,620 | +€18,304 | +51.8% |
| Operating profit (loss) | 9901 | €5,011 | €16,440 | +€11,429 | +228% |
| Financial income | 75/76B | €63 | €138 | +€75 | +119% |
| Recurring financial income | 75 | €63 | €138 | +€75 | +119% |
| Financial charges | 65/66B | €762 | €1,493 | +€731 | +95.9% |
| Recurring financial charges | 65 | €762 | €1,493 | +€731 | +95.9% |
| Profit (loss) for the period before taxes | 9903 | €4,312 | €15,085 | +€10,773 | +250% |
| Income taxes | 67/77 | €1,172 | €3,215 | +€2,044 | +174% |
| Profit (loss) for the period | 9904 | €3,141 | €11,870 | +€8,729 | +278% |
| Profit (loss) for the period to be appropriated | 9905 | €3,141 | €11,870 | +€8,729 | +278% |
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 22 October 2026 via checked.be.