DDM IT: 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 IT
Largest movements
- Cash -€26,226
down €26,226 (-32.3%), from €81,321 to €55,095
mainly Contributions, distributions and other (-€72,000) and Other debts (-€8,166)
- Tangible fixed assets -€4,848
down €4,848 (-27.2%), from €17,853 to €13,005
of which Furniture and vehicles: -€5,907
- Reserves -€32,000
down €32,000 (-36.2%), from €88,500 to €56,500
- Profit (loss) carried forward +€11,762
new in 2025: €11,762
- Other debts -€8,166
down €8,166 (-62.5%), from €13,075 to €4,909
- Gross operating margin +€2,417
up €2,417 (+3.4%), from €71,050 to €73,467
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 | €112,195 | €81,779 | -€30,416 | -27.1% |
| Fixed assets | 21/28 | €17,883 | €13,035 | -€4,848 | -27.1% |
| Tangible fixed assets | 22/27 | €17,853 | €13,005 | -€4,848 | -27.2% |
| Plant, machinery and equipment | 23 | - | €1,058 | +€1,058 | |
| Furniture and vehicles | 24 | €17,853 | €11,947 | -€5,907 | -33.1% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €94,311 | €68,744 | -€25,567 | -27.1% |
| Amounts receivable within one year | 40/41 | €11,016 | €12,039 | +€1,024 | +9.3% |
| Trade receivables | 40 | €11,011 | €11,798 | +€787 | +7.1% |
| Other amounts receivable | 41 | €5 | €242 | +€237 | +4857.2% |
| Cash at bank and in hand | 54/58 | €81,321 | €55,095 | -€26,226 | -32.3% |
| Deferred charges and accrued income | 490/1 | €1,974 | €1,610 | -€364 | -18.5% |
| Total equity and liabilities | 10/49 | €112,195 | €81,779 | -€30,416 | -27.1% |
| Equity | 10/15 | €89,000 | €68,762 | -€20,238 | -22.7% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €88,500 | €56,500 | -€32,000 | -36.2% |
| Distributable reserves | 133 | €88,500 | €56,500 | -€32,000 | -36.2% |
| Profit (loss) carried forward | 14 | - | €11,762 | +€11,762 | |
| Amounts payable | 17/49 | €23,195 | €13,017 | -€10,177 | -43.9% |
| Amounts payable within one year | 42/48 | €23,195 | €12,927 | -€10,267 | -44.3% |
| Trade debts | 44 | €2,259 | €1,228 | -€1,031 | -45.7% |
| Suppliers | 440/4 | €2,259 | €1,228 | -€1,031 | -45.7% |
| Taxes, remuneration and social security | 45 | €7,861 | €6,791 | -€1,070 | -13.6% |
| Taxes | 450/3 | €7,861 | €6,791 | -€1,070 | -13.6% |
| Other amounts payable | 47/48 | €13,075 | €4,909 | -€8,166 | -62.5% |
| Accrued charges and deferred income | 492/3 | - | €90 | +€90 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,271 | €6,813 | +€543 | +8.7% |
| Other operating charges | 640/8 | €514 | €530 | +€16 | +3.1% |
| Gross operating margin | 9900 | €71,050 | €73,467 | +€2,417 | +3.4% |
| Operating profit (loss) | 9901 | €64,265 | €66,123 | +€1,858 | +2.9% |
| Financial charges | 65/66B | €102 | €103 | +€1 | +1.4% |
| Recurring financial charges | 65 | €102 | €103 | +€1 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | €64,164 | €66,020 | +€1,856 | +2.9% |
| Income taxes | 67/77 | €13,769 | €14,258 | +€490 | +3.6% |
| Profit (loss) for the period | 9904 | €50,395 | €51,762 | +€1,367 | +2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €50,395 | €51,762 | +€1,367 | +2.7% |
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 7 October 2026 via checked.be.