DDNS: 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.
DDNS
Largest movements
- Cash +€21,846
up €21,846 (+74.0%), from €29,519 to €51,364
mainly Net result for the year (+€67,694) and Tax, wage and social debts (+€7,301)
- Reserves +€67,694
up €67,694 (+106%), from €64,058 to €131,752
- Debts after one year -€59,803
down €59,803 (-12.1%), from €493,253 to €433,450
of which Other amounts payable: -€54,943
- Tax, wage and social debts +€7,301
up €7,301 (+72.2%), from €10,110 to €17,410
- Financial charges -€3,633
down €3,633 (-8.5%), from €42,873 to €39,240
- Depreciation +€1,500
up €1,500 (+35.8%), from €4,187 to €5,686
- Financial income +€1,289
up €1,289 (+2.6%), from €50,006 to €51,295
- Taxes +€1,091
up €1,091 (+17.6%), from €6,210 to €7,301
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 | €627,611 | €649,476 | +€21,865 | +3.5% |
| Fixed assets | 21/28 | €597,713 | €594,496 | -€3,217 | -0.5% |
| Tangible fixed assets | 22/27 | €12,713 | €9,496 | -€3,217 | -25.3% |
| Furniture and vehicles | 24 | €12,713 | €7,080 | -€5,633 | -44.3% |
| Other tangible fixed assets | 26 | - | €2,416 | +€2,416 | |
| Financial fixed assets | 28 | €585,000 | €585,000 | = | 0.0% |
| Current assets | 29/58 | €29,898 | €54,980 | +€25,082 | +83.9% |
| Amounts receivable within one year | 40/41 | €39 | €3,266 | +€3,227 | +8,249% |
| Trade receivables | 40 | €0 | €3,049 | +€3,049 | |
| Other amounts receivable | 41 | €39 | €217 | +€178 | +456% |
| Cash at bank and in hand | 54/58 | €29,519 | €51,364 | +€21,846 | +74.0% |
| Deferred charges and accrued income | 490/1 | €340 | €350 | +€10 | +2.9% |
| Total equity and liabilities | 10/49 | €627,611 | €649,476 | +€21,865 | +3.5% |
| Equity | 10/15 | €67,058 | €134,752 | +€67,694 | +101% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €64,058 | €131,752 | +€67,694 | +106% |
| Distributable reserves | 133 | €64,058 | €131,752 | +€67,694 | +106% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €560,553 | €514,724 | -€45,829 | -8.2% |
| Amounts payable after more than one year | 17 | €493,253 | €433,450 | -€59,803 | -12.1% |
| Financial debts | 170/4 | €6,549 | €1,689 | -€4,860 | -74.2% |
| Other amounts payable | 178/9 | €486,704 | €431,761 | -€54,943 | -11.3% |
| Amounts payable within one year | 42/48 | €67,300 | €81,274 | +€13,973 | +20.8% |
| Current portion of amounts payable after more than one year | 42 | €55,549 | €59,803 | +€4,254 | +7.7% |
| Trade debts | 44 | €295 | €2,933 | +€2,638 | +894% |
| Suppliers | 440/4 | €295 | €2,933 | +€2,638 | +894% |
| Taxes, remuneration and social security | 45 | €10,110 | €17,410 | +€7,301 | +72.2% |
| Taxes | 450/3 | €10,110 | €17,410 | +€7,301 | +72.2% |
| Other amounts payable | 47/48 | €1,347 | €1,127 | -€220 | -16.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,187 | €5,686 | +€1,500 | +35.8% |
| Other operating charges | 640/8 | €459 | €249 | -€210 | -45.7% |
| Gross operating margin | 9900 | €68,958 | €68,875 | -€82 | -0.1% |
| Operating profit (loss) | 9901 | €64,312 | €62,940 | -€1,372 | -2.1% |
| Financial income | 75/76B | €50,006 | €51,295 | +€1,289 | +2.6% |
| Recurring financial income | 75 | €50,006 | €51,295 | +€1,289 | +2.6% |
| Financial charges | 65/66B | €42,873 | €39,240 | -€3,633 | -8.5% |
| Recurring financial charges | 65 | €42,873 | €39,240 | -€3,633 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €71,444 | €74,995 | +€3,551 | +5.0% |
| Income taxes | 67/77 | €6,210 | €7,301 | +€1,091 | +17.6% |
| Profit (loss) for the period | 9904 | €65,235 | €67,694 | +€2,460 | +3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €65,235 | €67,694 | +€2,460 | +3.8% |
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 28 October 2026 via checked.be.