DDM MANAGEMENT: 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 MANAGEMENT
Largest movements
- Cash -€4,089
down €4,089 (-15.8%), from €25,830 to €21,741
mainly Net result for the year (-€4,525) and Trade debts (-€382)
- Deferred charges and accrued income -€459
down €459 (-98.6%), from €466 to €7
- Profit (loss) carried forward -€4,525
down €4,525 (-13.0%), from -€34,821 to -€39,346
- Trade debts -€382
no longer reported in 2025 (was €382)
- Gross operating margin +€1,026
up €1,026 (+20.0%), from -€5,134 to -€4,108
- Depreciation -€743
down €743 (-96.0%), from €774 to €31
- Financial income +€158
new in 2025: €158
- Financial charges -€81
down €81 (-34.1%), from €238 to €157
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 | €31,797 | €27,148 | -€4,649 | -14.6% |
| Fixed assets | 21/28 | €30 | - | -€30 | |
| Tangible fixed assets | 22/27 | €30 | - | -€30 | |
| Furniture and vehicles | 24 | €30 | - | -€30 | |
| Current assets | 29/58 | €31,767 | €27,148 | -€4,619 | -14.5% |
| Amounts receivable within one year | 40/41 | €5,471 | €5,401 | -€70 | -1.3% |
| Trade receivables | 40 | €4,935 | €5,158 | +€223 | +4.5% |
| Other amounts receivable | 41 | €536 | €242 | -€294 | -54.8% |
| Cash at bank and in hand | 54/58 | €25,830 | €21,741 | -€4,089 | -15.8% |
| Deferred charges and accrued income | 490/1 | €466 | €7 | -€459 | -98.6% |
| Total equity and liabilities | 10/49 | €31,797 | €27,148 | -€4,649 | -14.6% |
| Equity | 10/15 | -€16,221 | -€20,746 | -€4,525 | -27.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,821 | -€39,346 | -€4,525 | -13.0% |
| Amounts payable | 17/49 | €48,018 | €47,894 | -€124 | -0.3% |
| Amounts payable within one year | 42/48 | €47,899 | €47,775 | -€124 | -0.3% |
| Trade debts | 44 | €382 | - | -€382 | |
| Suppliers | 440/4 | €382 | - | -€382 | |
| Taxes, remuneration and social security | 45 | €7 | €7 | -€0 | -1.0% |
| Taxes | 450/3 | €7 | €7 | -€0 | -1.0% |
| Other amounts payable | 47/48 | €47,510 | €47,768 | +€258 | +0.5% |
| Accrued charges and deferred income | 492/3 | €119 | €119 | -€0 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €774 | €31 | -€743 | -96.0% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.9% |
| Gross operating margin | 9900 | -€5,134 | -€4,108 | +€1,026 | +20.0% |
| Operating profit (loss) | 9901 | -€6,292 | -€4,526 | +€1,766 | +28.1% |
| Financial income | 75/76B | - | €158 | +€158 | |
| Recurring financial income | 75 | - | €158 | +€158 | |
| Financial charges | 65/66B | €238 | €157 | -€81 | -34.1% |
| Recurring financial charges | 65 | €238 | €157 | -€81 | -34.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,530 | -€4,525 | +€2,005 | +30.7% |
| Profit (loss) for the period | 9904 | -€6,530 | -€4,525 | +€2,005 | +30.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,530 | -€4,525 | +€2,005 | +30.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.