DDM FOOD: 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 FOOD
Largest movements
- Receivables within one year +€101,663
up €101,663 (+53.1%), from €191,461 to €293,124
of which Trade receivables: +€76,727
- Cash +€81,737
up €81,737 (+75.7%), from €108,008 to €189,745
mainly Trade debts (+€129,415) and Short-term financial debts (+€55,000)
- Stocks and contracts -€32,608
down €32,608 (-11.4%), from €285,250 to €252,642
- Intangible fixed assets -€10,273
down €10,273 (-9.4%), from €109,213 to €98,940
- Trade debts +€129,415
up €129,415 (+21.6%), from €599,717 to €729,132
- Short-term financial debts +€55,000
up €55,000 (+110%), from €50,000 to €105,000
- Profit (loss) carried forward -€42,006
down €42,006 (-39.6%), from -€106,039 to -€148,045
- Tax, wage and social debts +€22,794
up €22,794 (+148%), from €15,423 to €38,217
of which Remuneration and social security: +€22,667
- Debts after one year -€13,354
down €13,354 (-16.9%), from €79,099 to €65,746
- Gross operating margin +€206,841
up €206,841 (+577%), from €35,836 to €242,677
- Staff costs +€119,319
up €119,319 (+112%), from €106,197 to €225,515
- Financial charges +€13,626
up €13,626 (+64.2%), from €21,229 to €34,855
- Other operating charges +€4,984
up €4,984 (+1,251%), from €398 to €5,382
- Depreciation +€4,167
up €4,167 (+28.4%), from €14,687 to €18,854
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 | €710,289 | €857,593 | +€147,304 | +20.7% |
| Fixed assets | 21/28 | €124,063 | €120,301 | -€3,762 | -3.0% |
| Intangible fixed assets | 21 | €109,213 | €98,940 | -€10,273 | -9.4% |
| Tangible fixed assets | 22/27 | €14,850 | €21,362 | +€6,511 | +43.8% |
| Plant, machinery and equipment | 23 | €14,850 | €21,362 | +€6,511 | +43.8% |
| Current assets | 29/58 | €586,225 | €737,292 | +€151,066 | +25.8% |
| Stocks and contracts in progress | 3 | €285,250 | €252,642 | -€32,608 | -11.4% |
| Stocks | 30/36 | €285,250 | €252,642 | -€32,608 | -11.4% |
| Amounts receivable within one year | 40/41 | €191,461 | €293,124 | +€101,663 | +53.1% |
| Trade receivables | 40 | €170,576 | €247,303 | +€76,727 | +45.0% |
| Other amounts receivable | 41 | €20,885 | €45,821 | +€24,936 | +119% |
| Cash at bank and in hand | 54/58 | €108,008 | €189,745 | +€81,737 | +75.7% |
| Deferred charges and accrued income | 490/1 | €1,505 | €1,780 | +€275 | +18.3% |
| Total equity and liabilities | 10/49 | €710,289 | €857,593 | +€147,304 | +20.7% |
| Equity | 10/15 | -€56,039 | -€98,045 | -€42,006 | -75.0% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€106,039 | -€148,045 | -€42,006 | -39.6% |
| Amounts payable | 17/49 | €766,327 | €955,638 | +€189,311 | +24.7% |
| Amounts payable after more than one year | 17 | €79,099 | €65,746 | -€13,354 | -16.9% |
| Financial debts | 170/4 | €79,099 | €65,746 | -€13,354 | -16.9% |
| Amounts payable within one year | 42/48 | €687,228 | €889,892 | +€202,664 | +29.5% |
| Current portion of amounts payable after more than one year | 42 | €12,737 | €13,354 | +€616 | +4.8% |
| Financial debts | 43 | €50,000 | €105,000 | +€55,000 | +110% |
| Credit institutions | 430/8 | €50,000 | €105,000 | +€55,000 | +110% |
| Trade debts | 44 | €599,717 | €729,132 | +€129,415 | +21.6% |
| Suppliers | 440/4 | €599,717 | €729,132 | +€129,415 | +21.6% |
| Taxes, remuneration and social security | 45 | €15,423 | €38,217 | +€22,794 | +148% |
| Taxes | 450/3 | €48 | €175 | +€127 | +263% |
| Remuneration and social security | 454/9 | €15,375 | €38,042 | +€22,667 | +147% |
| Other amounts payable | 47/48 | €9,350 | €4,189 | -€5,161 | -55.2% |
| Remuneration, social security and pensions | 62 | €106,197 | €225,515 | +€119,319 | +112% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,687 | €18,854 | +€4,167 | +28.4% |
| Other operating charges | 640/8 | €398 | €5,382 | +€4,984 | +1,251% |
| Gross operating margin | 9900 | €35,836 | €242,677 | +€206,841 | +577% |
| Operating profit (loss) | 9901 | -€85,446 | -€7,075 | +€78,371 | +91.7% |
| Financial income | 75/76B | €684 | €98 | -€586 | -85.6% |
| Recurring financial income | 75 | €684 | €98 | -€586 | -85.6% |
| Financial charges | 65/66B | €21,229 | €34,855 | +€13,626 | +64.2% |
| Recurring financial charges | 65 | €21,229 | €34,855 | +€13,626 | +64.2% |
| Profit (loss) for the period before taxes | 9903 | -€105,991 | -€41,832 | +€64,159 | +60.5% |
| Income taxes | 67/77 | €48 | €175 | +€127 | +263% |
| Profit (loss) for the period | 9904 | -€106,039 | -€42,006 | +€64,033 | +60.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€106,039 | -€42,006 | +€64,033 | +60.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.