DDO: 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.
DDO
Largest movements
- Cash -€16,455
down €16,455 (-12.3%), from €134,213 to €117,758
mainly Contributions, distributions and other (-€97,963) and Tax, wage and social debts (-€5,178)
- Receivables within one year +€2,645
up €2,645 (+650.4%), from €407 to €3,052
- Tangible fixed assets +€1,953
up €1,953 (+30.8%), from €6,342 to €8,295
of which Furniture and vehicles: +€2,905
- Reserves -€52,125
down €52,125 (-41.5%), from €125,548 to €73,423
- Other debts +€46,550
up €46,550 (+795.1%), from €5,854 to €52,404
- Tax, wage and social debts -€5,178
down €5,178 (-61.3%), from €8,447 to €3,268
- Gross operating margin -€10,178
down €10,178 (-14.7%), from €69,299 to €59,120
- Financial income +€2,428
up €2,428 (+48566.6%), from €5 to €2,433
- Taxes -€2,239
down €2,239 (-15.3%), from €14,593 to €12,355
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 | €142,769 | €131,400 | -€11,370 | -8.0% |
| Fixed assets | 21/28 | €6,342 | €8,295 | +€1,953 | +30.8% |
| Tangible fixed assets | 22/27 | €6,342 | €8,295 | +€1,953 | +30.8% |
| Plant, machinery and equipment | 23 | €1,654 | €702 | -€952 | -57.6% |
| Furniture and vehicles | 24 | €4,688 | €7,593 | +€2,905 | +62.0% |
| Current assets | 29/58 | €136,427 | €123,105 | -€13,322 | -9.8% |
| Amounts receivable within one year | 40/41 | €407 | €3,052 | +€2,645 | +650.4% |
| Other amounts receivable | 41 | €407 | €3,052 | +€2,645 | +650.4% |
| Cash at bank and in hand | 54/58 | €134,213 | €117,758 | -€16,455 | -12.3% |
| Deferred charges and accrued income | 490/1 | €1,808 | €2,295 | +€487 | +26.9% |
| Total equity and liabilities | 10/49 | €142,769 | €131,400 | -€11,370 | -8.0% |
| Equity | 10/15 | €127,548 | €75,423 | -€52,125 | -40.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €125,548 | €73,423 | -€52,125 | -41.5% |
| Distributable reserves | 133 | €125,548 | €73,423 | -€52,125 | -41.5% |
| Amounts payable | 17/49 | €15,221 | €55,976 | +€40,755 | +267.8% |
| Amounts payable within one year | 42/48 | €15,221 | €55,976 | +€40,755 | +267.8% |
| Trade debts | 44 | €920 | €303 | -€616 | -67.0% |
| Suppliers | 440/4 | €920 | €303 | -€616 | -67.0% |
| Taxes, remuneration and social security | 45 | €8,447 | €3,268 | -€5,178 | -61.3% |
| Taxes | 450/3 | €8,447 | €3,268 | -€5,178 | -61.3% |
| Other amounts payable | 47/48 | €5,854 | €52,404 | +€46,550 | +795.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,164 | €2,245 | +€81 | +3.7% |
| Other operating charges | 640/8 | - | €628 | +€628 | |
| Gross operating margin | 9900 | €69,299 | €59,120 | -€10,178 | -14.7% |
| Operating profit (loss) | 9901 | €67,135 | €56,248 | -€10,887 | -16.2% |
| Financial income | 75/76B | €5 | €2,433 | +€2,428 | +48566.6% |
| Recurring financial income | 75 | €5 | €2,433 | +€2,428 | +48566.6% |
| Financial charges | 65/66B | €421 | €488 | +€66 | +15.8% |
| Recurring financial charges | 65 | €421 | €488 | +€66 | +15.8% |
| Profit (loss) for the period before taxes | 9903 | €66,718 | €58,193 | -€8,525 | -12.8% |
| Income taxes | 67/77 | €14,593 | €12,355 | -€2,239 | -15.3% |
| Profit (loss) for the period | 9904 | €52,125 | €45,838 | -€6,287 | -12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €52,125 | €45,838 | -€6,287 | -12.1% |
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 7 October 2026 via checked.be.