DDMD: 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.
DDMD
Largest movements
- Cash +€1.2m
up €1.2m (+441%), from €274,683 to €1.5m
mainly Net result for the year (+€2.6m) and Other debts (+€2.2m)
- Receivables within one year +€797,686
up €797,686 (+773%), from €103,133 to €900,819
of which Other amounts receivable: +€895,974
- Other debts +€2.2m
up €2.2m (+3,259%), from €66,801 to €2.2m
- Contributions -€1.2m
down €1.2m (-13.5%), from €9.2m to €8.0m
- Reserves +€1.1m
up €1.1m (+9.6%), from €11.1m to €12.2m
- Financial income +€1.0m
up €1.0m (+78.2%), from €1.3m to €2.3m
- Turnover +€35,694
up €35,694 (+4.6%), from €771,504 to €807,198
- Taxes +€9,085
up €9,085 (+10.0%), from €91,264 to €100,349
- Depreciation +€8,622
up €8,622 (+21.7%), from €39,776 to €48,398
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €20,485,700 | €22,494,080 | +€2.0m | +9.8% |
| Fixed assets | 21/28 | €20,106,555 | €20,105,837 | -€718 | 0.0% |
| Tangible fixed assets | 22/27 | €172,533 | €125,760 | -€46,773 | -27.1% |
| Plant, machinery and equipment | 23 | €8,337 | €6,176 | -€2,161 | -25.9% |
| Furniture and vehicles | 24 | €164,196 | €119,584 | -€44,612 | -27.2% |
| Financial fixed assets | 28 | €19,934,022 | €19,980,077 | +€46,055 | +0.2% |
| Affiliated companies | 280/1 | €19,933,659 | €19,979,714 | +€46,055 | +0.2% |
| Participating interests | 280 | €19,933,659 | €19,979,714 | +€46,055 | +0.2% |
| Other financial fixed assets | 284/8 | €363 | €363 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €379,145 | €2,388,242 | +€2.0m | +530% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €103,133 | €900,819 | +€797,686 | +773% |
| Trade receivables | 40 | €98,289 | €0 | -€98,289 | -100% |
| Other amounts receivable | 41 | €4,844 | €900,819 | +€895,974 | +18,495% |
| Cash at bank and in hand | 54/58 | €274,683 | €1,486,542 | +€1.2m | +441% |
| Deferred charges and accrued income | 490/1 | €1,328 | €882 | -€447 | -33.6% |
| Total equity and liabilities | 10/49 | €20,485,700 | €22,494,080 | +€2.0m | +9.8% |
| Equity | 10/15 | €20,378,433 | €20,200,380 | -€178,053 | -0.9% |
| Contributions | 10/11 | €9,230,991 | €7,984,758 | -€1.2m | -13.5% |
| Reserves | 13 | €11,147,442 | €12,215,622 | +€1.1m | +9.6% |
| Distributable reserves | 133 | €11,147,442 | €12,215,622 | +€1.1m | +9.6% |
| Amounts payable | 17/49 | €107,267 | €2,293,700 | +€2.2m | +2,038% |
| Amounts payable within one year | 42/48 | €107,267 | €2,293,700 | +€2.2m | +2,038% |
| Trade debts | 44 | €1,084 | €4,074 | +€2,990 | +276% |
| Suppliers | 440/4 | €1,084 | €4,074 | +€2,990 | +276% |
| Taxes, remuneration and social security | 45 | €39,382 | €45,815 | +€6,433 | +16.3% |
| Taxes | 450/3 | €39,382 | €45,815 | +€6,433 | +16.3% |
| Other amounts payable | 47/48 | €66,801 | €2,243,811 | +€2.2m | +3,259% |
| Operating income | 70/76A | €795,563 | €821,082 | +€25,519 | +3.2% |
| Turnover | 70 | €771,504 | €807,198 | +€35,694 | +4.6% |
| Other operating income | 74 | €13,559 | €13,884 | +€325 | +2.4% |
| Non-recurring operating income | 76A | €10,500 | €0 | -€10,500 | -100% |
| Operating charges | 60/66A | €447,564 | €447,017 | -€546 | -0.1% |
| Services and other goods | 61 | €400,153 | €392,206 | -€7,947 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,776 | €48,398 | +€8,622 | +21.7% |
| Other operating charges | 640/8 | €7,635 | €6,413 | -€1,221 | -16.0% |
| Operating profit (loss) | 9901 | €347,999 | €374,064 | +€26,065 | +7.5% |
| Financial income | 75/76B | €1,290,776 | €2,300,005 | +€1.0m | +78.2% |
| Recurring financial income | 75 | €1,290,776 | €2,300,005 | +€1.0m | +78.2% |
| Income from financial fixed assets | 750 | €1,290,774 | €2,300,000 | +€1.0m | +78.2% |
| Other financial income | 752/9 | €2 | €5 | +€3 | +196% |
| Financial charges | 65/66B | €545 | €577 | +€33 | +6.0% |
| Recurring financial charges | 65 | €545 | €577 | +€33 | +6.0% |
| Debt charges | 650 | €0 | €20 | +€20 | |
| Other financial charges | 652/9 | €545 | €557 | +€13 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | €1,638,231 | €2,673,492 | +€1.0m | +63.2% |
| Income taxes | 67/77 | €91,264 | €100,349 | +€9,085 | +10.0% |
| Taxes | 670/3 | €91,264 | €100,349 | +€9,085 | +10.0% |
| Profit (loss) for the period | 9904 | €1,546,966 | €2,573,143 | +€1.0m | +66.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,546,966 | €2,573,143 | +€1.0m | +66.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.