DDL: 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.
DDL
Largest movements
- Receivables within one year +€55,730
up €55,730 (+1503.6%), from €3,706 to €59,436
of which Trade receivables: +€52,755
- Stocks and contracts +€6,927
up €6,927 (+46.0%), from €15,073 to €22,000
- Tangible fixed assets -€5,343
down €5,343 (-11.1%), from €48,209 to €42,866
of which Furniture and vehicles: -€4,217
- Cash -€3,920
down €3,920 (-64.0%), from €6,122 to €2,202
mainly Receivables within one year (-€55,730) and Tax, wage and social debts (-€15,467)
- Advances received +€35,711
new in 2024: €35,711
- Trade debts +€21,941
up €21,941 (+160.8%), from €13,647 to €35,588
- Tax, wage and social debts -€15,467
down €15,467 (-90.9%), from €17,009 to €1,542
- Other debts +€10,507
up €10,507 (+3415.4%), from €308 to €10,815
- Gross operating margin +€8,876
up €8,876, from -€1,079 to €7,797
- Depreciation +€5,343
new in 2024: €5,343
- Other operating charges +€321
up €321 (+75.9%), from €423 to €744
- Taxes +€209
up €209 (+38.4%), from €543 to €752
- Financial charges +€81
up €81 (+46.1%), from €176 to €256
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 | €73,111 | €126,504 | +€53,393 | +73.0% |
| Fixed assets | 21/28 | €48,209 | €42,866 | -€5,343 | -11.1% |
| Tangible fixed assets | 22/27 | €48,209 | €42,866 | -€5,343 | -11.1% |
| Plant, machinery and equipment | 23 | €3,838 | €2,978 | -€860 | -22.4% |
| Furniture and vehicles | 24 | €14,720 | €10,503 | -€4,217 | -28.6% |
| Other tangible fixed assets | 26 | €29,651 | €29,385 | -€266 | -0.9% |
| Current assets | 29/58 | €24,902 | €83,638 | +€58,736 | +235.9% |
| Stocks and contracts in progress | 3 | €15,073 | €22,000 | +€6,927 | +46.0% |
| Stocks | 30/36 | €15,073 | €22,000 | +€6,927 | +46.0% |
| Amounts receivable within one year | 40/41 | €3,706 | €59,436 | +€55,730 | +1503.6% |
| Trade receivables | 40 | €1,610 | €54,365 | +€52,755 | +3276.7% |
| Other amounts receivable | 41 | €2,096 | €5,072 | +€2,975 | +141.9% |
| Cash at bank and in hand | 54/58 | €6,122 | €2,202 | -€3,920 | -64.0% |
| Total equity and liabilities | 10/49 | €73,111 | €126,504 | +€53,393 | +73.0% |
| Equity | 10/15 | €42,147 | €42,849 | +€702 | +1.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,687 | €22,389 | +€702 | +3.2% |
| Amounts payable | 17/49 | €30,964 | €83,655 | +€52,691 | +170.2% |
| Amounts payable within one year | 42/48 | €30,964 | €83,655 | +€52,691 | +170.2% |
| Trade debts | 44 | €13,647 | €35,588 | +€21,941 | +160.8% |
| Suppliers | 440/4 | €13,647 | €35,588 | +€21,941 | +160.8% |
| Advances received on contracts in progress | 46 | - | €35,711 | +€35,711 | |
| Taxes, remuneration and social security | 45 | €17,009 | €1,542 | -€15,467 | -90.9% |
| Taxes | 450/3 | €17,009 | €1,542 | -€15,467 | -90.9% |
| Other amounts payable | 47/48 | €308 | €10,815 | +€10,507 | +3415.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €5,343 | +€5,343 | |
| Other operating charges | 640/8 | €423 | €744 | +€321 | +75.9% |
| Gross operating margin | 9900 | -€1,079 | €7,797 | +€8,876 | |
| Operating profit (loss) | 9901 | -€1,502 | €1,710 | +€3,212 | |
| Financial charges | 65/66B | €176 | €256 | +€81 | +46.1% |
| Recurring financial charges | 65 | €176 | €256 | +€81 | +46.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,678 | €1,453 | +€3,131 | |
| Income taxes | 67/77 | €543 | €752 | +€209 | +38.4% |
| Profit (loss) for the period | 9904 | -€2,221 | €702 | +€2,922 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,221 | €702 | +€2,922 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.