DDM solutions: 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 solutions
Largest movements
- Cash +€14,711
up €14,711 (+33.9%), from €43,406 to €58,117
mainly Depreciation (+€15,970) and Net result for the year (+€14,703)
- Tangible fixed assets -€11,837
down €11,837 (-44.9%), from €26,365 to €14,528
of which Furniture and vehicles: -€11,157
- Deferred charges and accrued income -€922
down €922 (-35.2%), from €2,620 to €1,698
- Receivables within one year +€795
new in 2025: €795
of which Other amounts receivable: +€788
- Profit (loss) carried forward +€14,703
up €14,703 (+38.3%), from €38,413 to €53,116
- Debts after one year -€10,406
down €10,406 (-63.2%), from €16,476 to €6,070
- Tax, wage and social debts -€830
down €830 (-15.9%), from €5,230 to €4,400
- Gross operating margin +€3,286
up €3,286 (+9.9%), from €33,166 to €36,452
- Taxes +€1,049
up €1,049 (+30.0%), from €3,491 to €4,540
- Financial charges -€459
down €459 (-31.3%), from €1,465 to €1,006
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 | €72,391 | €75,138 | +€2,747 | +3.8% |
| Fixed assets | 21/28 | €26,365 | €14,528 | -€11,837 | -44.9% |
| Tangible fixed assets | 22/27 | €26,365 | €14,528 | -€11,837 | -44.9% |
| Plant, machinery and equipment | 23 | €2,504 | €1,824 | -€680 | -27.2% |
| Furniture and vehicles | 24 | €23,861 | €12,704 | -€11,157 | -46.8% |
| Current assets | 29/58 | €46,026 | €60,610 | +€14,584 | +31.7% |
| Amounts receivable within one year | 40/41 | - | €795 | +€795 | |
| Trade receivables | 40 | - | €7 | +€7 | |
| Other amounts receivable | 41 | - | €788 | +€788 | |
| Cash at bank and in hand | 54/58 | €43,406 | €58,117 | +€14,711 | +33.9% |
| Deferred charges and accrued income | 490/1 | €2,620 | €1,698 | -€922 | -35.2% |
| Total equity and liabilities | 10/49 | €72,391 | €75,138 | +€2,747 | +3.8% |
| Equity | 10/15 | €39,413 | €54,116 | +€14,703 | +37.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,413 | €53,116 | +€14,703 | +38.3% |
| Amounts payable | 17/49 | €32,978 | €21,022 | -€11,956 | -36.3% |
| Amounts payable after more than one year | 17 | €16,476 | €6,070 | -€10,406 | -63.2% |
| Financial debts | 170/4 | €16,476 | €6,070 | -€10,406 | -63.2% |
| Amounts payable within one year | 42/48 | €16,502 | €14,952 | -€1,550 | -9.4% |
| Current portion of amounts payable after more than one year | 42 | €10,406 | €10,406 | = | 0.0% |
| Trade debts | 44 | €866 | €146 | -€720 | -83.1% |
| Suppliers | 440/4 | €866 | €146 | -€720 | -83.1% |
| Taxes, remuneration and social security | 45 | €5,230 | €4,400 | -€830 | -15.9% |
| Taxes | 450/3 | €5,230 | €4,400 | -€830 | -15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,622 | €15,970 | +€348 | +2.2% |
| Other operating charges | 640/8 | €456 | €319 | -€137 | -30.0% |
| Gross operating margin | 9900 | €33,166 | €36,452 | +€3,286 | +9.9% |
| Operating profit (loss) | 9901 | €17,088 | €20,163 | +€3,075 | +18.0% |
| Financial income | 75/76B | €100 | €86 | -€14 | -14.0% |
| Recurring financial income | 75 | €100 | €86 | -€14 | -14.0% |
| Financial charges | 65/66B | €1,465 | €1,006 | -€459 | -31.3% |
| Recurring financial charges | 65 | €1,465 | €1,006 | -€459 | -31.3% |
| Profit (loss) for the period before taxes | 9903 | €15,723 | €19,243 | +€3,520 | +22.4% |
| Income taxes | 67/77 | €3,491 | €4,540 | +€1,049 | +30.0% |
| Profit (loss) for the period | 9904 | €12,232 | €14,703 | +€2,471 | +20.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,232 | €14,703 | +€2,471 | +20.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.