DDLT: 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.
DDLT
Largest movements
- Current investments +€23,399
up €23,399 (+80.8%), from €28,965 to €52,364
- Tangible fixed assets -€15,967
down €15,967 (-31.7%), from €50,322 to €34,355
of which Furniture and vehicles: -€15,466
- Cash -€15,353
down €15,353 (-19.0%), from €80,707 to €65,354
mainly Contributions, distributions and other (-€94,467) and Current investments (-€23,399)
- Reserves -€49,442
down €49,442 (-28.0%), from €176,375 to €126,933
- Other debts +€44,932
up €44,932 (+4828.5%), from €931 to €45,863
- Financial income -€4,353
down €4,353 (-84.2%), from €5,171 to €818
- Taxes -€3,215
down €3,215 (-21.1%), from €15,239 to €12,025
- Gross operating margin -€3,212
down €3,212 (-4.2%), from €76,333 to €73,121
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 | €201,208 | €196,342 | -€4,867 | -2.4% |
| Fixed assets | 21/28 | €50,322 | €34,355 | -€15,967 | -31.7% |
| Tangible fixed assets | 22/27 | €50,322 | €34,355 | -€15,967 | -31.7% |
| Plant, machinery and equipment | 23 | €1,397 | €978 | -€419 | -30.0% |
| Furniture and vehicles | 24 | €48,438 | €32,973 | -€15,466 | -31.9% |
| Other tangible fixed assets | 26 | €487 | €404 | -€82 | -16.9% |
| Current assets | 29/58 | €150,886 | €161,986 | +€11,100 | +7.4% |
| Amounts receivable within one year | 40/41 | €39,865 | €41,259 | +€1,394 | +3.5% |
| Trade receivables | 40 | €24,911 | €35,404 | +€10,492 | +42.1% |
| Other amounts receivable | 41 | €14,954 | €5,855 | -€9,099 | -60.8% |
| Current investments | 50/53 | €28,965 | €52,364 | +€23,399 | +80.8% |
| Cash at bank and in hand | 54/58 | €80,707 | €65,354 | -€15,353 | -19.0% |
| Deferred charges and accrued income | 490/1 | €1,350 | €3,010 | +€1,660 | +123.0% |
| Total equity and liabilities | 10/49 | €201,208 | €196,342 | -€4,867 | -2.4% |
| Equity | 10/15 | €186,375 | €136,933 | -€49,442 | -26.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €176,375 | €126,933 | -€49,442 | -28.0% |
| Distributable reserves | 133 | €176,375 | €126,933 | -€49,442 | -28.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €14,833 | €59,408 | +€44,575 | +300.5% |
| Amounts payable within one year | 42/48 | €14,833 | €59,408 | +€44,575 | +300.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €2,066 | €275 | -€1,791 | -86.7% |
| Suppliers | 440/4 | €2,066 | €275 | -€1,791 | -86.7% |
| Taxes, remuneration and social security | 45 | €11,836 | €13,271 | +€1,435 | +12.1% |
| Taxes | 450/3 | €11,836 | €13,271 | +€1,435 | +12.1% |
| Other amounts payable | 47/48 | €931 | €45,863 | +€44,932 | +4828.5% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,597 | €15,967 | +€370 | +2.4% |
| Other operating charges | 640/8 | €1,125 | €822 | -€303 | -26.9% |
| Gross operating margin | 9900 | €76,333 | €73,121 | -€3,212 | -4.2% |
| Operating profit (loss) | 9901 | €59,611 | €56,332 | -€3,278 | -5.5% |
| Financial income | 75/76B | €5,171 | €818 | -€4,353 | -84.2% |
| Recurring financial income | 75 | €5,171 | €818 | -€4,353 | -84.2% |
| Financial charges | 65/66B | €100 | €101 | +€1 | +0.7% |
| Recurring financial charges | 65 | €100 | €101 | +€1 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | €64,681 | €57,049 | -€7,632 | -11.8% |
| Income taxes | 67/77 | €15,239 | €12,025 | -€3,215 | -21.1% |
| Profit (loss) for the period | 9904 | €49,442 | €45,025 | -€4,417 | -8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €49,442 | €45,025 | -€4,417 | -8.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.