DDM CONSTRUCT: 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 CONSTRUCT
Largest movements
- Cash +€90,173
up €90,173 (+2942.5%), from €3,064 to €93,238
mainly Receivables within one year (+€49,832) and Net result for the year (+€14,896)
- Receivables within one year -€49,832
down €49,832 (-32.0%), from €155,967 to €106,135
of which Trade receivables: -€49,926
- Stocks and contracts -€8,000
down €8,000 (-100.0%), from €8,000 to €0
- Profit (loss) carried forward +€14,896
up €14,896, from -€5,817 to €9,080
- Tax, wage and social debts +€14,415
up €14,415 (+12546.8%), from €115 to €14,530
- Trade debts +€2,857
up €2,857 (+426.7%), from €670 to €3,527
- Gross operating margin +€46,331
up €46,331 (+547.8%), from €8,457 to €54,788
- Staff costs +€35,478
new in 2025: €35,478
- Financial charges -€15,264
down €15,264 (-96.1%), from €15,876 to €612
- Taxes +€2,593
up €2,593, from €0 to €2,593
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 | €167,032 | €200,074 | +€33,042 | +19.8% |
| Current assets | 29/58 | €167,032 | €200,074 | +€33,042 | +19.8% |
| Stocks and contracts in progress | 3 | €8,000 | €0 | -€8,000 | -100.0% |
| Stocks | 30/36 | €8,000 | €0 | -€8,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €155,967 | €106,135 | -€49,832 | -32.0% |
| Trade receivables | 40 | €155,865 | €105,940 | -€49,926 | -32.0% |
| Other amounts receivable | 41 | €102 | €196 | +€93 | +91.3% |
| Cash at bank and in hand | 54/58 | €3,064 | €93,238 | +€90,173 | +2942.5% |
| Deferred charges and accrued income | 490/1 | - | €701 | +€701 | |
| Total equity and liabilities | 10/49 | €167,032 | €200,074 | +€33,042 | +19.8% |
| Equity | 10/15 | €410 | €15,306 | +€14,896 | +3637.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €26 | €26 | = | 0.0% |
| Distributable reserves | 133 | €26 | €26 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,817 | €9,080 | +€14,896 | |
| Amounts payable | 17/49 | €166,622 | €184,768 | +€18,145 | +10.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €166,622 | €184,768 | +€18,145 | +10.9% |
| Trade debts | 44 | €670 | €3,527 | +€2,857 | +426.7% |
| Suppliers | 440/4 | €670 | €3,527 | +€2,857 | +426.7% |
| Taxes, remuneration and social security | 45 | €115 | €14,530 | +€14,415 | +12546.8% |
| Taxes | 450/3 | €115 | €14,530 | +€14,415 | +12546.8% |
| Other amounts payable | 47/48 | €165,838 | €166,711 | +€873 | +0.5% |
| Remuneration, social security and pensions | 62 | - | €35,478 | +€35,478 | |
| Other operating charges | 640/8 | €1,633 | €1,258 | -€375 | -22.9% |
| Gross operating margin | 9900 | €8,457 | €54,788 | +€46,331 | +547.8% |
| Operating profit (loss) | 9901 | €6,824 | €18,052 | +€11,228 | +164.5% |
| Financial income | 75/76B | - | €50 | +€50 | |
| Recurring financial income | 75 | - | €50 | +€50 | |
| Financial charges | 65/66B | €15,876 | €612 | -€15,264 | -96.1% |
| Recurring financial charges | 65 | €15,876 | €612 | -€15,264 | -96.1% |
| Profit (loss) for the period before taxes | 9903 | -€9,052 | €17,489 | +€26,541 | |
| Income taxes | 67/77 | €0 | €2,593 | +€2,593 | |
| Profit (loss) for the period | 9904 | -€9,052 | €14,896 | +€23,948 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,052 | €14,896 | +€23,948 |
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 29 September 2026 via checked.be.