DDM ASSURANCES: what changed
DDM ASSURANCES
Largest movements
- Intangible fixed assets -€76,680
no longer reported in 2025 (was €76,680)
- Deferred charges and accrued income +€20,429
up €20,429 (+68.2%), from €29,952 to €50,381
- Cash -€18,827
down €18,827 (-78.1%), from €24,094 to €5,267
mainly Net result for the year (-€83,070) and Deferred charges and accrued income (-€20,429)
- Receivables after one year +€16,000
new in 2025: €16,000
- Tangible fixed assets -€9,182
down €9,182 (-72.8%), from €12,607 to €3,425
- Profit (loss) carried forward -€83,070
down €83,070 (-132%), from -€63,162 to -€146,232
- Tax, wage and social debts +€9,900
up €9,900 (+140%), from €7,085 to €16,984
- Other debts +€4,852
up €4,852 (+50.0%), from €9,711 to €14,563
- Accrued charges and deferred income -€3,602
down €3,602 (-92.4%), from €3,897 to €295
- Trade debts +€2,919
up €2,919 (+84.8%), from €3,444 to €6,363
- Staff costs +€91,652
up €91,652 (+157%), from €58,434 to €150,086
- Gross operating margin +€51,900
up €51,900 (+53.0%), from €97,982 to €149,882
- Other operating charges +€1,810
up €1,810 (+269%), from €674 to €2,485
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €145,975 | €76,973 | -€69,002 | -47.3% |
| Fixed assets | 21/28 | €91,701 | €5,326 | -€86,376 | -94.2% |
| Intangible fixed assets | 21 | €76,680 | - | -€76,680 | |
| Tangible fixed assets | 22/27 | €12,607 | €3,425 | -€9,182 | -72.8% |
| Furniture and vehicles | 24 | €12,607 | €3,425 | -€9,182 | -72.8% |
| Financial fixed assets | 28 | €2,414 | €1,901 | -€514 | -21.3% |
| Current assets | 29/58 | €54,274 | €71,647 | +€17,374 | +32.0% |
| Amounts receivable after more than one year | 29 | - | €16,000 | +€16,000 | |
| Other amounts receivable | 291 | - | €16,000 | +€16,000 | |
| Amounts receivable within one year | 40/41 | €228 | - | -€228 | |
| Other amounts receivable | 41 | €228 | - | -€228 | |
| Cash at bank and in hand | 54/58 | €24,094 | €5,267 | -€18,827 | -78.1% |
| Deferred charges and accrued income | 490/1 | €29,952 | €50,381 | +€20,429 | +68.2% |
| Total equity and liabilities | 10/49 | €145,975 | €76,973 | -€69,002 | -47.3% |
| Equity | 10/15 | -€43,162 | -€126,232 | -€83,070 | -192% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,162 | -€146,232 | -€83,070 | -132% |
| Amounts payable | 17/49 | €189,137 | €203,205 | +€14,068 | +7.4% |
| Amounts payable after more than one year | 17 | €165,000 | €165,000 | = | 0.0% |
| Other amounts payable | 178/9 | €165,000 | €165,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €20,240 | €37,910 | +€17,671 | +87.3% |
| Trade debts | 44 | €3,444 | €6,363 | +€2,919 | +84.8% |
| Suppliers | 440/4 | €3,444 | €6,363 | +€2,919 | +84.8% |
| Taxes, remuneration and social security | 45 | €7,085 | €16,984 | +€9,900 | +140% |
| Remuneration and social security | 454/9 | €7,085 | €16,984 | +€9,900 | +140% |
| Other amounts payable | 47/48 | €9,711 | €14,563 | +€4,852 | +50.0% |
| Accrued charges and deferred income | 492/3 | €3,897 | €295 | -€3,602 | -92.4% |
| Remuneration, social security and pensions | 62 | €58,434 | €150,086 | +€91,652 | +157% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €81,460 | €80,357 | -€1,103 | -1.4% |
| Other operating charges | 640/8 | €674 | €2,485 | +€1,810 | +269% |
| Non-recurring operating charges | 66A | - | €22 | +€22 | |
| Gross operating margin | 9900 | €97,982 | €149,882 | +€51,900 | +53.0% |
| Operating profit (loss) | 9901 | -€42,586 | -€83,067 | -€40,481 | -95.1% |
| Financial income | 75/76B | €6 | €0 | -€6 | -95.5% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -95.5% |
| Financial charges | 65/66B | €187 | €4 | -€183 | -98.1% |
| Recurring financial charges | 65 | €187 | €4 | -€183 | -98.1% |
| Profit (loss) for the period before taxes | 9903 | -€42,767 | -€83,070 | -€40,304 | -94.2% |
| Profit (loss) for the period | 9904 | -€42,767 | -€83,070 | -€40,304 | -94.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€42,767 | -€83,070 | -€40,304 | -94.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.