DDM: 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.
DDM
Largest movements
- Receivables within one year -€17,627
down €17,627 (-42.1%), from €41,870 to €24,243
of which Trade receivables: -€10,914
- Tangible fixed assets +€10,367
up €10,367 (+1368.6%), from €757 to €11,124
of which Leasing and similar rights: +€10,730
- Cash +€2,596
up €2,596 (+4.4%), from €58,716 to €61,312
mainly Receivables within one year (+€17,627) and Net result for the year (+€9,097)
- Tax, wage and social debts -€17,712
no longer reported in 2025 (was €17,712)
- Profit (loss) carried forward +€9,097
up €9,097 (+12.5%), from €72,953 to €82,050
- Debts after one year +€7,248
new in 2025: €7,248
- Trade debts -€5,311
down €5,311 (-54.3%), from €9,787 to €4,476
- Current portion of long-term debt +€1,253
new in 2025: €1,253
- Purchases and services +€443,638
new in 2025: €443,638
- Gross operating margin +€37,949
up €37,949, from -€25,722 to €12,227
- Other operating charges +€1,408
up €1,408 (+353.4%), from €398 to €1,807
- Financial charges +€643
up €643 (+162.2%), from €397 to €1,040
- Taxes +€488
no longer reported in 2025 (was -€488)
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 | €108,512 | €103,087 | -€5,425 | -5.0% |
| Fixed assets | 21/28 | €5,082 | €15,449 | +€10,367 | +204.0% |
| Tangible fixed assets | 22/27 | €757 | €11,124 | +€10,367 | +1368.6% |
| Plant, machinery and equipment | 23 | €757 | €394 | -€363 | -47.9% |
| Leasing and similar rights | 25 | - | €10,730 | +€10,730 | |
| Financial fixed assets | 28 | €4,325 | €4,325 | = | 0.0% |
| Current assets | 29/58 | €103,429 | €87,637 | -€15,792 | -15.3% |
| Amounts receivable within one year | 40/41 | €41,870 | €24,243 | -€17,627 | -42.1% |
| Trade receivables | 40 | €29,615 | €18,701 | -€10,914 | -36.9% |
| Other amounts receivable | 41 | €12,256 | €5,542 | -€6,714 | -54.8% |
| Cash at bank and in hand | 54/58 | €58,716 | €61,312 | +€2,596 | +4.4% |
| Deferred charges and accrued income | 490/1 | €2,843 | €2,083 | -€760 | -26.7% |
| Total equity and liabilities | 10/49 | €108,512 | €103,087 | -€5,425 | -5.0% |
| Equity | 10/15 | €81,013 | €90,110 | +€9,097 | +11.2% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,953 | €82,050 | +€9,097 | +12.5% |
| Amounts payable | 17/49 | €27,499 | €12,977 | -€14,522 | -52.8% |
| Amounts payable after more than one year | 17 | - | €7,248 | +€7,248 | |
| Financial debts | 170/4 | - | €7,248 | +€7,248 | |
| Amounts payable within one year | 42/48 | €27,499 | €5,729 | -€21,770 | -79.2% |
| Current portion of amounts payable after more than one year | 42 | - | €1,253 | +€1,253 | |
| Trade debts | 44 | €9,787 | €4,476 | -€5,311 | -54.3% |
| Suppliers | 440/4 | €9,787 | €4,476 | -€5,311 | -54.3% |
| Taxes, remuneration and social security | 45 | €17,712 | - | -€17,712 | |
| Taxes | 450/3 | €17,712 | - | -€17,712 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €443,638 | +€443,638 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €847 | €369 | -€478 | -56.5% |
| Other operating charges | 640/8 | €398 | €1,807 | +€1,408 | +353.4% |
| Gross operating margin | 9900 | -€25,722 | €12,227 | +€37,949 | |
| Operating profit (loss) | 9901 | -€26,967 | €10,051 | +€37,019 | |
| Financial income | 75/76B | €127 | €86 | -€41 | -32.5% |
| Recurring financial income | 75 | €127 | €86 | -€41 | -32.5% |
| Financial charges | 65/66B | €397 | €1,040 | +€643 | +162.2% |
| Recurring financial charges | 65 | €397 | €1,040 | +€643 | +162.2% |
| Profit (loss) for the period before taxes | 9903 | -€27,237 | €9,097 | +€36,334 | |
| Income taxes | 67/77 | -€488 | - | +€488 | |
| Profit (loss) for the period | 9904 | -€26,749 | €9,097 | +€35,846 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,749 | €9,097 | +€35,846 |
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 6 October 2026 via checked.be.