DDM Company: what changed
Two financial 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 Company
Largest movements
- Financial fixed assets +€524,806
up €524,806 (+163%), from €322,484 to €847,289
- Current investments +€205,306
up €205,306 (+16.0%), from €1.3m to €1.5m
- Receivables within one year +€95,259
up €95,259 (+280%), from €34,052 to €129,312
of which Other amounts receivable: +€127,610
- Receivables after one year +€35,000
up €35,000 (+140%), from €25,000 to €60,000
- Cash +€31,944
up €31,944 (+17.0%), from €187,468 to €219,412
mainly Contributions, distributions and other (+€571,185) and Net result for the year (+€202,671)
- Reserves +€773,856
up €773,856 (+50.4%), from €1.5m to €2.3m
- Tax, wage and social debts +€88,544
up €88,544 (+260%), from €33,998 to €122,542
- Financial income +€60,999
up €60,999 (+36.0%), from €169,391 to €230,391
of which Non-recurring financial income: +€45,415
- Gross operating margin -€30,166
down €30,166 (-50.5%), from €59,676 to €29,510
- Taxes +€6,481
up €6,481 (+26.1%), from €24,865 to €31,346
- Other operating charges +€1,664
up €1,664 (+161%), from €1,036 to €2,699
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.
Derived cash bridge
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 | €1,926,284 | €2,801,366 | +€875,082 | +45.4% |
| Fixed assets | 21/28 | €395,162 | €902,720 | +€507,558 | +128% |
| Tangible fixed assets | 22/27 | €72,678 | €55,431 | -€17,247 | -23.7% |
| Furniture and vehicles | 24 | €72,678 | €55,431 | -€17,247 | -23.7% |
| Financial fixed assets | 28 | €322,484 | €847,289 | +€524,806 | +163% |
| Current assets | 29/58 | €1,531,123 | €1,898,646 | +€367,524 | +24.0% |
| Amounts receivable after more than one year | 29 | €25,000 | €60,000 | +€35,000 | +140% |
| Other amounts receivable | 291 | €25,000 | €60,000 | +€35,000 | +140% |
| Amounts receivable within one year | 40/41 | €34,052 | €129,312 | +€95,259 | +280% |
| Trade receivables | 40 | €32,547 | €197 | -€32,351 | -99.4% |
| Other amounts receivable | 41 | €1,505 | €129,115 | +€127,610 | +8,478% |
| Current investments | 50/53 | €1,283,587 | €1,488,893 | +€205,306 | +16.0% |
| Cash at bank and in hand | 54/58 | €187,468 | €219,412 | +€31,944 | +17.0% |
| Deferred charges and accrued income | 490/1 | €1,015 | €1,030 | +€15 | +1.5% |
| Total equity and liabilities | 10/49 | €1,926,284 | €2,801,366 | +€875,082 | +45.4% |
| Equity | 10/15 | €1,839,235 | €2,613,091 | +€773,856 | +42.1% |
| Contributions | 10/11 | €101,098 | €101,098 | = | 0.0% |
| Reserves | 13 | €1,535,824 | €2,309,680 | +€773,856 | +50.4% |
| Distributable reserves | 133 | €1,535,824 | €2,309,680 | +€773,856 | +50.4% |
| Profit (loss) carried forward | 14 | €202,313 | €202,313 | = | 0.0% |
| Amounts payable | 17/49 | €87,049 | €188,276 | +€101,226 | +116% |
| Amounts payable after more than one year | 17 | - | €13,458 | +€13,458 | |
| Financial debts | 170/4 | - | €13,458 | +€13,458 | |
| Amounts payable within one year | 42/48 | €87,049 | €174,817 | +€87,768 | +101% |
| Current portion of amounts payable after more than one year | 42 | €31,240 | €9,500 | -€21,740 | -69.6% |
| Trade debts | 44 | €9,340 | €3,831 | -€5,509 | -59.0% |
| Suppliers | 440/4 | €9,340 | €3,831 | -€5,509 | -59.0% |
| Taxes, remuneration and social security | 45 | €33,998 | €122,542 | +€88,544 | +260% |
| Taxes | 450/3 | €33,998 | €122,542 | +€88,544 | +260% |
| Other amounts payable | 47/48 | €12,471 | €38,944 | +€26,472 | +212% |
| Non-recurring operating income | 76A | - | €163 | +€163 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,904 | €20,301 | +€397 | +2.0% |
| Other operating charges | 640/8 | €1,036 | €2,699 | +€1,664 | +161% |
| Gross operating margin | 9900 | €59,676 | €29,510 | -€30,166 | -50.5% |
| Operating profit (loss) | 9901 | €38,736 | €6,510 | -€32,227 | -83.2% |
| Financial income | 75/76B | €169,391 | €230,391 | +€60,999 | +36.0% |
| Recurring financial income | 75 | €10,751 | €26,335 | +€15,584 | +145% |
| Non-recurring financial income | 76B | €158,641 | €204,056 | +€45,415 | +28.6% |
| Financial charges | 65/66B | €2,654 | €2,884 | +€230 | +8.7% |
| Recurring financial charges | 65 | €2,654 | €2,884 | +€230 | +8.7% |
| Profit (loss) for the period before taxes | 9903 | €205,474 | €234,017 | +€28,543 | +13.9% |
| Income taxes | 67/77 | €24,865 | €31,346 | +€6,481 | +26.1% |
| Profit (loss) for the period | 9904 | €180,608 | €202,671 | +€22,062 | +12.2% |
| Profit (loss) for the period to be appropriated | 9905 | €180,608 | €202,671 | +€22,062 | +12.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.