DDM TECHNICS: 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 TECHNICS
Largest movements
- Cash +€17,434
up €17,434 (+47.9%), from €36,372 to €53,806
mainly Trade debts (+€12,728) and Net result for the year (+€8,468)
- Tangible fixed assets +€3,620
up €3,620 (+27.2%), from €13,328 to €16,948
- Receivables within one year +€3,568
up €3,568 (+24.8%), from €14,368 to €17,935
- Trade debts +€12,728
up €12,728 (+649%), from €1,962 to €14,689
- Reserves +€8,468
up €8,468 (+19.9%), from €42,506 to €50,974
of which Distributable reserves: +€8,468
- Tax, wage and social debts +€4,482
up €4,482 (+65.8%), from €6,815 to €11,297
- Other debts -€1,056
down €1,056 (-16.0%), from €6,585 to €5,529
- Gross operating margin +€4,712
up €4,712 (+33.5%), from €14,058 to €18,770
- Taxes +€1,478
up €1,478 (+25.8%), from €5,726 to €7,205
- Financial income +€999
up €999 (+188%), from €531 to €1,531
of which Financial income: +€999
- Depreciation +€568
up €568 (+16.7%), from €3,410 to €3,978
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 | €64,068 | €88,690 | +€24,622 | +38.4% |
| Fixed assets | 21/28 | €13,328 | €16,948 | +€3,620 | +27.2% |
| Tangible fixed assets | 22/27 | €13,328 | €16,948 | +€3,620 | +27.2% |
| Plant, machinery and equipment | 23 | €13,328 | €16,948 | +€3,620 | +27.2% |
| Current assets | 29/58 | €50,739 | €71,741 | +€21,002 | +41.4% |
| Amounts receivable within one year | 40/41 | €14,368 | €17,935 | +€3,568 | +24.8% |
| Trade receivables | 40 | €14,368 | €17,935 | +€3,568 | +24.8% |
| Cash at bank and in hand | 54/58 | €36,372 | €53,806 | +€17,434 | +47.9% |
| Total equity and liabilities | 10/49 | €64,068 | €88,690 | +€24,622 | +38.4% |
| Equity | 10/15 | €48,706 | €57,174 | +€8,468 | +17.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €42,506 | €50,974 | +€8,468 | +19.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €40,646 | €49,114 | +€8,468 | +20.8% |
| Amounts payable | 17/49 | €15,361 | €31,515 | +€16,154 | +105% |
| Amounts payable within one year | 42/48 | €15,361 | €31,515 | +€16,154 | +105% |
| Trade debts | 44 | €1,962 | €14,689 | +€12,728 | +649% |
| Suppliers | 440/4 | €1,962 | €14,689 | +€12,728 | +649% |
| Taxes, remuneration and social security | 45 | €6,815 | €11,297 | +€4,482 | +65.8% |
| Taxes | 450/3 | €6,815 | €11,297 | +€4,482 | +65.8% |
| Other amounts payable | 47/48 | €6,585 | €5,529 | -€1,056 | -16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,410 | €3,978 | +€568 | +16.7% |
| Other operating charges | 640/8 | €439 | €453 | +€14 | +3.1% |
| Gross operating margin | 9900 | €14,058 | €18,770 | +€4,712 | +33.5% |
| Operating profit (loss) | 9901 | €10,209 | €14,339 | +€4,130 | +40.5% |
| Financial income | 75/76B | €531 | €1,531 | +€999 | +188% |
| Recurring financial income | 75 | €531 | €1,531 | +€999 | +188% |
| Non-recurring financial income | 76B | €531 | €1,531 | +€999 | +188% |
| Financial charges | 65/66B | €43 | €197 | +€155 | +361% |
| Recurring financial charges | 65 | €43 | €197 | +€155 | +361% |
| Non-recurring financial charges | 66B | €43 | €197 | +€155 | +361% |
| Profit (loss) for the period before taxes | 9903 | €10,698 | €15,673 | +€4,975 | +46.5% |
| Income taxes | 67/77 | €5,726 | €7,205 | +€1,478 | +25.8% |
| Profit (loss) for the period | 9904 | €4,972 | €8,468 | +€3,496 | +70.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,972 | €8,468 | +€3,496 | +70.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.