DDM INVEST: what changed
What changed
DDM INVEST
NACE 82.990, Other business support services
filed annual accounts (NBB)
Net result for the year
-€95,335
2025 · -€4,272-€91,063
Equity
€761,700
2025 · €5.0m-€4.3m
Cash
€369,533
2025 · €1.1m-€723,974
Balance sheet total
€4.5m
2025 · €11.4m-€6.9m
Largest movements
Assets
- Tangible fixed assets -€5.5m
down €5.5m (-62.4%), from €8.8m to €3.3m
of which Land and buildings: -€5.5m
- Cash -€723,974
down €723,974 (-66.2%), from €1.1m to €369,533
mainly Contributions, distributions and other (-€4.2m) and Debts after one year (-€2.9m)
- Financial fixed assets -€464,003
down €464,003 (-100%), from €464,003 to €0
- Current investments -€268,185
down €268,185 (-47.3%), from €566,866 to €298,681
Equity and liabilities
- Debts after one year -€2.9m
down €2.9m (-50.4%), from €5.7m to €2.8m
- Reserves -€2.8m
down €2.8m (-78.8%), from €3.6m to €760,239
of which Distributable reserves: -€2.7m
- Profit (loss) carried forward -€1.4m
down €1.4m (-100%), from €1.4m to €0
- Other debts +€388,050
up €388,050 (+192%), from €202,357 to €590,407
- Trade debts -€185,412
down €185,412 (-95.4%), from €194,261 to €8,849
Income statement
- Other operating charges -€362,396
down €362,396 (-86.7%), from €418,154 to €55,757
- Gross operating margin -€263,228
down €263,228 (-43.8%), from €600,378 to €337,150
- Provisions +€174,912
up €174,912, from -€174,912 to €0
- Taxes +€47,369
up €47,369 (+117%), from €40,572 to €87,941
- Depreciation -€38,386
down €38,386 (-18.3%), from €209,247 to €170,861
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
-€4,272
Gross operating margin
-€263,228
Depreciation
+€38,386
Provisions
-€174,912
Other operating charges
+€362,396
Financial income
-€17,761
Financial charges
+€13,671
Taxes
-€47,369
Deferred taxes and other
-€2,247
Result 2026
-€95,335
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€152,148
Investment
+€6.0m
Financing
-€6.9m
Cash 2025
€1.1m
From operations (derived)
+€152,148
Net result for the year
-€95,335
Depreciation
+€170,861
Receivables within one year
+€32,690
Deferred charges and accrued income
-€31,092
Provisions
-€6,680
Trade debts
-€185,412
Tax, wage and social debts
+€22,981
Other debts
+€388,050
Accrued charges and deferred income
-€143,914
Investment (derived)
+€6.0m
Investment in fixed assets (net)
+€5.8m
Current investments
+€268,185
Financing
-€6.9m
Debts after one year
-€2.9m
Current portion of long-term debt
+€131,637
Short-term financial debts
+€40
Contributions, distributions and other
-€4.2m
Cash 2026
€369,533
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,396,624 | €4,454,542 | -€6.9m | -60.9% |
| Fixed assets | 21/28 | €9,250,344 | €3,302,019 | -€5.9m | -64.3% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €8,786,340 | €3,302,019 | -€5.5m | -62.4% |
| Land and buildings | 22 | €8,744,057 | €3,291,020 | -€5.5m | -62.4% |
| Furniture and vehicles | 24 | €42,283 | €10,999 | -€31,284 | -74.0% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €464,003 | €0 | -€464,003 | -100% |
| Current assets | 29/58 | €2,146,280 | €1,152,523 | -€993,757 | -46.3% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €485,908 | €453,218 | -€32,690 | -6.7% |
| Trade receivables | 40 | €210,351 | €177,551 | -€32,800 | -15.6% |
| Other amounts receivable | 41 | €275,557 | €275,666 | +€110 | 0.0% |
| Current investments | 50/53 | €566,866 | €298,681 | -€268,185 | -47.3% |
| Cash at bank and in hand | 54/58 | €1,093,507 | €369,533 | -€723,974 | -66.2% |
| Deferred charges and accrued income | 490/1 | - | €31,092 | +€31,092 | |
| Total equity and liabilities | 10/49 | €11,396,624 | €4,454,542 | -€6.9m | -60.9% |
| Equity | 10/15 | €5,020,614 | €761,700 | -€4.3m | -84.8% |
| Contributions | 10/11 | €6,933 | €1,461 | -€5,472 | -78.9% |
| Reserves | 13 | €3,586,961 | €760,239 | -€2.8m | -78.8% |
| Tax-exempt reserves | 132 | €128,233 | €0 | -€128,233 | -100% |
| Distributable reserves | 133 | €3,458,728 | €760,239 | -€2.7m | -78.0% |
| Profit (loss) carried forward | 14 | €1,426,719 | €0 | -€1.4m | -100% |
| Provisions and deferred taxes | 16 | €42,697 | €36,017 | -€6,680 | -15.6% |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Environmental obligations | 163 | €0 | - | = | |
| Deferred taxes | 168 | €42,697 | €36,017 | -€6,680 | -15.6% |
| Amounts payable | 17/49 | €6,333,314 | €3,656,826 | -€2.7m | -42.3% |
| Amounts payable after more than one year | 17 | €5,731,822 | €2,841,952 | -€2.9m | -50.4% |
| Financial debts | 170/4 | €5,731,822 | €2,841,952 | -€2.9m | -50.4% |
| Amounts payable within one year | 42/48 | €444,525 | €801,821 | +€357,295 | +80.4% |
| Current portion of amounts payable after more than one year | 42 | €33,350 | €164,987 | +€131,637 | +395% |
| Financial debts | 43 | - | €40 | +€40 | |
| Credit institutions | 430/8 | - | €40 | +€40 | |
| Trade debts | 44 | €194,261 | €8,849 | -€185,412 | -95.4% |
| Suppliers | 440/4 | €194,261 | €8,849 | -€185,412 | -95.4% |
| Taxes, remuneration and social security | 45 | €14,557 | €37,538 | +€22,981 | +158% |
| Taxes | 450/3 | €14,557 | €37,538 | +€22,981 | +158% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €202,357 | €590,407 | +€388,050 | +192% |
| Accrued charges and deferred income | 492/3 | €156,967 | €13,053 | -€143,914 | -91.7% |
| Turnover | 70 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €25,293 | +€25,293 | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €209,247 | €170,861 | -€38,386 | -18.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€174,912 | €0 | +€174,912 | |
| Other operating charges | 640/8 | €418,154 | €55,757 | -€362,396 | -86.7% |
| Gross operating margin | 9900 | €600,378 | €337,150 | -€263,228 | -43.8% |
| Operating profit (loss) | 9901 | €147,889 | €110,532 | -€37,357 | -25.3% |
| Financial income | 75/76B | €31,322 | €13,561 | -€17,761 | -56.7% |
| Recurring financial income | 75 | €31,322 | €13,561 | -€17,761 | -56.7% |
| Financial charges | 65/66B | €145,158 | €131,487 | -€13,671 | -9.4% |
| Recurring financial charges | 65 | €145,158 | €131,487 | -€13,671 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | €34,053 | -€7,394 | -€41,446 | |
| Transfer from deferred taxes | 780 | €2,247 | €0 | -€2,247 | -100% |
| Income taxes | 67/77 | €40,572 | €87,941 | +€47,369 | +117% |
| Profit (loss) for the period | 9904 | -€4,272 | -€95,335 | -€91,063 | -2,131% |
| Transfer from tax-exempt reserves | 789 | €6,749 | €0 | -€6,749 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €2,477 | -€95,335 | -€97,812 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.