DDmc2: 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.
DDmc2
Largest movements
- Cash +€845,089
up €845,089 (+953.3%), from €88,645 to €933,734
mainly Current investments (+€800,000) and Other debts (+€166,288)
- Current investments -€800,000
no longer reported in 2025 (was €800,000)
- Receivables within one year +€26,005
up €26,005 (+1571.7%), from €1,655 to €27,659
of which Trade receivables: +€26,005
- Tangible fixed assets -€19,621
down €19,621 (-28.1%), from €69,945 to €50,325
of which Furniture and vehicles: -€18,905
- Deferred charges and accrued income -€18,808
down €18,808 (-86.3%), from €21,803 to €2,995
- Other debts +€166,288
up €166,288 (+2351.8%), from €7,071 to €173,358
- Tax, wage and social debts -€82,592
down €82,592 (-72.1%), from €114,624 to €32,032
- Reserves -€51,094
down €51,094 (-6.0%), from €858,313 to €807,219
- Turnover +€319,033
new in 2025: €319,033
- Financial charges -€155,800
down €155,800 (-99.4%), from €156,668 to €868
- Financial income -€152,545
down €152,545 (-85.9%), from €177,545 to €25,000
- Gross operating margin -€111,712
down €111,712 (-34.9%), from €319,683 to €207,971
- Purchases and services +€111,062
new in 2025: €111,062
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 | €982,048 | €1,014,713 | +€32,665 | +3.3% |
| Fixed assets | 21/28 | €69,945 | €50,325 | -€19,621 | -28.1% |
| Tangible fixed assets | 22/27 | €69,945 | €50,325 | -€19,621 | -28.1% |
| Plant, machinery and equipment | 23 | €1,128 | €412 | -€716 | -63.5% |
| Furniture and vehicles | 24 | €68,818 | €49,913 | -€18,905 | -27.5% |
| Current assets | 29/58 | €912,103 | €964,389 | +€52,286 | +5.7% |
| Amounts receivable within one year | 40/41 | €1,655 | €27,659 | +€26,005 | +1571.7% |
| Trade receivables | 40 | - | €26,005 | +€26,005 | |
| Other amounts receivable | 41 | €1,655 | €1,655 | = | 0.0% |
| Current investments | 50/53 | €800,000 | - | -€800,000 | |
| Cash at bank and in hand | 54/58 | €88,645 | €933,734 | +€845,089 | +953.3% |
| Deferred charges and accrued income | 490/1 | €21,803 | €2,995 | -€18,808 | -86.3% |
| Total equity and liabilities | 10/49 | €982,048 | €1,014,713 | +€32,665 | +3.3% |
| Equity | 10/15 | €860,313 | €809,219 | -€51,094 | -5.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €858,313 | €807,219 | -€51,094 | -6.0% |
| Distributable reserves | 133 | €858,313 | €807,219 | -€51,094 | -6.0% |
| Amounts payable | 17/49 | €121,735 | €205,494 | +€83,759 | +68.8% |
| Amounts payable within one year | 42/48 | €121,735 | €205,494 | +€83,759 | +68.8% |
| Trade debts | 44 | €41 | €104 | +€63 | +152.1% |
| Suppliers | 440/4 | €41 | €104 | +€63 | +152.1% |
| Taxes, remuneration and social security | 45 | €114,624 | €32,032 | -€82,592 | -72.1% |
| Taxes | 450/3 | €114,624 | €32,032 | -€82,592 | -72.1% |
| Other amounts payable | 47/48 | €7,071 | €173,358 | +€166,288 | +2351.8% |
| Turnover | 70 | - | €319,033 | +€319,033 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €111,062 | +€111,062 | |
| Remuneration, social security and pensions | 62 | €9,817 | - | -€9,817 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,237 | €19,621 | +€383 | +2.0% |
| Other operating charges | 640/8 | €728 | €841 | +€113 | +15.5% |
| Gross operating margin | 9900 | €319,683 | €207,971 | -€111,712 | -34.9% |
| Operating profit (loss) | 9901 | €289,901 | €187,509 | -€102,392 | -35.3% |
| Financial income | 75/76B | €177,545 | €25,000 | -€152,545 | -85.9% |
| Recurring financial income | 75 | €177,545 | €25,000 | -€152,545 | -85.9% |
| Financial charges | 65/66B | €156,668 | €868 | -€155,800 | -99.4% |
| Recurring financial charges | 65 | €156,668 | €868 | -€155,800 | -99.4% |
| Profit (loss) for the period before taxes | 9903 | €310,777 | €211,641 | -€99,136 | -31.9% |
| Income taxes | 67/77 | €94,649 | €49,345 | -€45,304 | -47.9% |
| Profit (loss) for the period | 9904 | €216,128 | €162,296 | -€53,832 | -24.9% |
| Profit (loss) for the period to be appropriated | 9905 | €216,128 | €162,296 | -€53,832 | -24.9% |
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 28 September 2026 via checked.be.