DDL Management: 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 Management
Largest movements
- Cash +€69,513
up €69,513 (+119.0%), from €58,400 to €127,913
mainly Net result for the year (+€48,457) and Depreciation (+€16,233)
- Tangible fixed assets -€10,735
down €10,735 (-19.7%), from €54,363 to €43,628
of which Furniture and vehicles: -€8,396
- Receivables within one year +€1,957
up €1,957 (+181188.0%), from €1 to €1,958
of which Trade receivables: +€1,936
- Reserves +€48,457
up €48,457 (+62.4%), from €77,668 to €126,125
- Other debts +€8,319
up €8,319 (+83.8%), from €9,928 to €18,247
- Tax, wage and social debts +€2,259
up €2,259 (+11.3%), from €20,053 to €22,312
of which Taxes: +€12,259
- Gross operating margin +€32,379
up €32,379 (+66.9%), from €48,374 to €80,753
- Taxes +€6,454
up €6,454 (+71.8%), from €8,993 to €15,447
- Depreciation +€6,381
up €6,381 (+64.8%), from €9,852 to €16,233
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 | €112,764 | €173,499 | +€60,735 | +53.9% |
| Fixed assets | 21/28 | €54,363 | €43,628 | -€10,735 | -19.7% |
| Tangible fixed assets | 22/27 | €54,363 | €43,628 | -€10,735 | -19.7% |
| Land and buildings | 22 | €7,195 | €5,201 | -€1,994 | -27.7% |
| Plant, machinery and equipment | 23 | €9,242 | €8,897 | -€345 | -3.7% |
| Furniture and vehicles | 24 | €37,926 | €29,530 | -€8,396 | -22.1% |
| Current assets | 29/58 | €58,401 | €129,871 | +€71,470 | +122.4% |
| Amounts receivable within one year | 40/41 | €1 | €1,958 | +€1,957 | +181188.0% |
| Trade receivables | 40 | - | €1,936 | +€1,936 | |
| Other amounts receivable | 41 | €1 | €22 | +€21 | +1928.7% |
| Cash at bank and in hand | 54/58 | €58,400 | €127,913 | +€69,513 | +119.0% |
| Total equity and liabilities | 10/49 | €112,764 | €173,499 | +€60,735 | +53.9% |
| Equity | 10/15 | €82,668 | €131,125 | +€48,457 | +58.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €77,668 | €126,125 | +€48,457 | +62.4% |
| Distributable reserves | 133 | €77,668 | €126,125 | +€48,457 | +62.4% |
| Amounts payable | 17/49 | €30,096 | €42,374 | +€12,278 | +40.8% |
| Amounts payable within one year | 42/48 | €30,096 | €42,374 | +€12,278 | +40.8% |
| Trade debts | 44 | €115 | €1,815 | +€1,700 | +1478.4% |
| Suppliers | 440/4 | €115 | €1,815 | +€1,700 | +1478.4% |
| Taxes, remuneration and social security | 45 | €20,053 | €22,312 | +€2,259 | +11.3% |
| Taxes | 450/3 | €10,053 | €22,312 | +€12,259 | +122.0% |
| Remuneration and social security | 454/9 | €10,000 | - | -€10,000 | |
| Other amounts payable | 47/48 | €9,928 | €18,247 | +€8,319 | +83.8% |
| Non-recurring operating income | 76A | €767 | €1,650 | +€883 | +115.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,852 | €16,233 | +€6,381 | +64.8% |
| Other operating charges | 640/8 | €118 | €520 | +€402 | +340.4% |
| Non-recurring operating charges | 66A | €894 | - | -€894 | |
| Gross operating margin | 9900 | €48,374 | €80,753 | +€32,379 | +66.9% |
| Operating profit (loss) | 9901 | €37,510 | €64,000 | +€26,490 | +70.6% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €54 | €100 | +€46 | +84.5% |
| Recurring financial charges | 65 | €54 | €100 | +€46 | +84.5% |
| Profit (loss) for the period before taxes | 9903 | €37,456 | €63,904 | +€26,448 | +70.6% |
| Income taxes | 67/77 | €8,993 | €15,447 | +€6,454 | +71.8% |
| Profit (loss) for the period | 9904 | €28,463 | €48,457 | +€19,994 | +70.2% |
| Profit (loss) for the period to be appropriated | 9905 | €28,463 | €48,457 | +€19,994 | +70.2% |
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 7 October 2026 via checked.be.