DDKM: 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.
DDKM
Largest movements
- Tangible fixed assets -€363,601
down €363,601 (-37.4%), from €970,949 to €607,349
- Cash +€221,220
up €221,220 (+73782.0%), from €300 to €221,520
mainly Investment in fixed assets (net) (+€356,858) and Net result for the year (+€128,061)
- Debts after one year -€176,174
down €176,174 (-32.8%), from €537,718 to €361,544
- Profit (loss) carried forward +€126,473
up €126,473, from -€112,173 to €14,299
- Short-term financial debts -€102,667
no longer reported in 2024 (was €102,667)
- Trade debts +€10,154
up €10,154 (+75.7%), from €13,406 to €23,560
- Gross operating margin +€161,741
up €161,741, from -€3,721 to €158,019
- Depreciation -€12,393
down €12,393 (-64.8%), from €19,135 to €6,742
- Other operating charges +€9,734
up €9,734 (+168.1%), from €5,792 to €15,526
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €973,706 | €831,345 | -€142,362 | -14.6% |
| Fixed assets | 21/28 | €970,949 | €607,349 | -€363,601 | -37.4% |
| Tangible fixed assets | 22/27 | €970,949 | €607,349 | -€363,601 | -37.4% |
| Land and buildings | 22 | €970,949 | €607,349 | -€363,601 | -37.4% |
| Current assets | 29/58 | €2,757 | €223,996 | +€221,239 | +8024.5% |
| Amounts receivable within one year | 40/41 | €90 | - | -€90 | |
| Other amounts receivable | 41 | €90 | - | -€90 | |
| Cash at bank and in hand | 54/58 | €300 | €221,520 | +€221,220 | +73782.0% |
| Deferred charges and accrued income | 490/1 | €2,367 | €2,476 | +€109 | +4.6% |
| Total equity and liabilities | 10/49 | €973,706 | €831,345 | -€142,362 | -14.6% |
| Equity | 10/15 | €318,180 | €446,241 | +€128,061 | +40.2% |
| Contributions | 10/11 | €400,000 | €400,000 | = | 0.0% |
| Capital | 10 | €400,000 | €400,000 | = | 0.0% |
| Issued capital | 100 | €400,000 | €400,000 | = | 0.0% |
| Reserves | 13 | €30,353 | €31,942 | +€1,589 | +5.2% |
| Non-distributable reserves | 130/1 | €30,353 | €31,942 | +€1,589 | +5.2% |
| Legal reserve | 130 | €30,353 | €31,942 | +€1,589 | +5.2% |
| Profit (loss) carried forward | 14 | -€112,173 | €14,299 | +€126,473 | |
| Amounts payable | 17/49 | €655,527 | €385,104 | -€270,423 | -41.3% |
| Amounts payable after more than one year | 17 | €537,718 | €361,544 | -€176,174 | -32.8% |
| Other amounts payable | 178/9 | €537,718 | €361,544 | -€176,174 | -32.8% |
| Amounts payable within one year | 42/48 | €116,073 | €23,560 | -€92,513 | -79.7% |
| Financial debts | 43 | €102,667 | - | -€102,667 | |
| Credit institutions | 430/8 | €102,667 | - | -€102,667 | |
| Trade debts | 44 | €13,406 | €23,560 | +€10,154 | +75.7% |
| Suppliers | 440/4 | €13,406 | €23,560 | +€10,154 | +75.7% |
| Accrued charges and deferred income | 492/3 | €1,736 | - | -€1,736 | |
| Non-recurring operating income | 76A | - | €190,979 | +€190,979 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,135 | €6,742 | -€12,393 | -64.8% |
| Other operating charges | 640/8 | €5,792 | €15,526 | +€9,734 | +168.1% |
| Gross operating margin | 9900 | -€3,721 | €158,019 | +€161,741 | |
| Operating profit (loss) | 9901 | -€28,649 | €135,751 | +€164,400 | |
| Financial charges | 65/66B | €8,110 | €7,690 | -€420 | -5.2% |
| Recurring financial charges | 65 | €8,110 | €7,690 | -€420 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | -€36,758 | €128,061 | +€164,820 | |
| Profit (loss) for the period | 9904 | -€36,758 | €128,061 | +€164,820 | |
| Profit (loss) for the period to be appropriated | 9905 | -€36,758 | €128,061 | +€164,820 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.