DDKS: 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.
DDKS
Largest movements
- Current investments -€41,089
down €41,089 (-34.5%), from €119,094 to €78,005
- Receivables within one year +€31,429
up €31,429 (+148.1%), from €21,221 to €52,650
of which Trade receivables: +€22,158
- Cash +€3,704
up €3,704 (+99.7%), from €3,717 to €7,421
mainly Net result for the year (+€75,988) and Current investments (+€41,089)
- Deferred charges and accrued income -€2,764
no longer reported in 2025 (was €2,764)
- Reserves -€44,874
down €44,874 (-37.1%), from €120,862 to €75,988
- Other debts +€25,580
up €25,580 (+244.1%), from €10,478 to €36,058
- Tax, wage and social debts +€9,786
up €9,786 (+65.2%), from €15,019 to €24,805
- Financial income +€9,770
up €9,770 (+439.1%), from €2,225 to €11,994
of which Non-recurring financial income: +€5,733
- Gross operating margin +€7,833
up €7,833 (+8.5%), from €92,338 to €100,172
- Other operating charges +€5,476
up €5,476 (+1833.7%), from €299 to €5,774
- Taxes +€1,078
up €1,078 (+4.4%), from €24,262 to €25,341
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 | €148,359 | €139,759 | -€8,600 | -5.8% |
| Fixed assets | 21/28 | €1,563 | €1,683 | +€120 | +7.7% |
| Tangible fixed assets | 22/27 | €1,363 | €1,483 | +€120 | +8.8% |
| Furniture and vehicles | 24 | €1,363 | €1,483 | +€120 | +8.8% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €146,796 | €138,076 | -€8,720 | -5.9% |
| Amounts receivable within one year | 40/41 | €21,221 | €52,650 | +€31,429 | +148.1% |
| Trade receivables | 40 | €14,593 | €36,750 | +€22,158 | +151.8% |
| Other amounts receivable | 41 | €6,628 | €15,899 | +€9,271 | +139.9% |
| Current investments | 50/53 | €119,094 | €78,005 | -€41,089 | -34.5% |
| Cash at bank and in hand | 54/58 | €3,717 | €7,421 | +€3,704 | +99.7% |
| Deferred charges and accrued income | 490/1 | €2,764 | - | -€2,764 | |
| Total equity and liabilities | 10/49 | €148,359 | €139,759 | -€8,600 | -5.8% |
| Equity | 10/15 | €122,862 | €77,988 | -€44,874 | -36.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €120,862 | €75,988 | -€44,874 | -37.1% |
| Distributable reserves | 133 | €120,862 | €75,988 | -€44,874 | -37.1% |
| Amounts payable | 17/49 | €25,497 | €61,771 | +€36,274 | +142.3% |
| Amounts payable within one year | 42/48 | €25,497 | €61,771 | +€36,274 | +142.3% |
| Trade debts | 44 | - | €908 | +€908 | |
| Suppliers | 440/4 | - | €908 | +€908 | |
| Taxes, remuneration and social security | 45 | €15,019 | €24,805 | +€9,786 | +65.2% |
| Taxes | 450/3 | €15,019 | €24,805 | +€9,786 | +65.2% |
| Other amounts payable | 47/48 | €10,478 | €36,058 | +€25,580 | +244.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,023 | €918 | -€105 | -10.2% |
| Other operating charges | 640/8 | €299 | €5,774 | +€5,476 | +1833.7% |
| Non-recurring operating charges | 66A | - | €1,725 | +€1,725 | |
| Gross operating margin | 9900 | €92,338 | €100,172 | +€7,833 | +8.5% |
| Operating profit (loss) | 9901 | €91,017 | €91,755 | +€737 | +0.8% |
| Financial income | 75/76B | €2,225 | €11,994 | +€9,770 | +439.1% |
| Recurring financial income | 75 | €2,225 | €6,262 | +€4,037 | +181.4% |
| Non-recurring financial income | 76B | - | €5,733 | +€5,733 | |
| Financial charges | 65/66B | €2,204 | €2,421 | +€216 | +9.8% |
| Recurring financial charges | 65 | €2,204 | €2,421 | +€216 | +9.8% |
| Profit (loss) for the period before taxes | 9903 | €91,038 | €101,328 | +€10,290 | +11.3% |
| Income taxes | 67/77 | €24,262 | €25,341 | +€1,078 | +4.4% |
| Profit (loss) for the period | 9904 | €66,776 | €75,988 | +€9,212 | +13.8% |
| Profit (loss) for the period to be appropriated | 9905 | €66,776 | €75,988 | +€9,212 | +13.8% |
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 8 October 2026 via checked.be.