ddOPS: 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.
ddOPS
Largest movements
- Cash -€31,524
down €31,524 (-21.0%), from €150,098 to €118,575
mainly Trade debts (-€107,355) and Receivables within one year (-€26,891)
- Receivables within one year +€26,891
up €26,891 (+78.9%), from €34,084 to €60,975
of which Other amounts receivable: +€14,644
- Trade debts -€107,355
down €107,355 (-83.2%), from €129,074 to €21,718
- Reserves +€82,160
up €82,160 (+62.2%), from €132,103 to €214,262
of which Distributable reserves: +€82,160
- Tax, wage and social debts +€24,172
up €24,172 (+128.2%), from €18,862 to €43,034
- Gross operating margin +€78,268
up €78,268 (+144.9%), from €54,000 to €132,268
- Taxes +€22,915
up €22,915 (+136.8%), from €16,756 to €39,672
- Staff costs -€2,850
down €2,850 (-100.0%), from €2,850 to €0
- Other operating charges -€1,960
down €1,960 (-75.3%), from €2,604 to €643
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 | €287,341 | €286,317 | -€1,023 | -0.4% |
| Fixed assets | 21/28 | €2,240 | €3,062 | +€822 | +36.7% |
| Tangible fixed assets | 22/27 | €2,240 | €3,062 | +€822 | +36.7% |
| Plant, machinery and equipment | 23 | €28 | €0 | -€28 | -100.0% |
| Furniture and vehicles | 24 | €2,212 | €3,062 | +€850 | +38.4% |
| Current assets | 29/58 | €285,101 | €283,255 | -€1,845 | -0.6% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €34,084 | €60,975 | +€26,891 | +78.9% |
| Trade receivables | 40 | €23,646 | €35,893 | +€12,247 | +51.8% |
| Other amounts receivable | 41 | €10,438 | €25,082 | +€14,644 | +140.3% |
| Cash at bank and in hand | 54/58 | €150,098 | €118,575 | -€31,524 | -21.0% |
| Deferred charges and accrued income | 490/1 | €918 | €3,705 | +€2,787 | +303.7% |
| Total equity and liabilities | 10/49 | €287,341 | €286,317 | -€1,023 | -0.4% |
| Equity | 10/15 | €139,405 | €221,565 | +€82,160 | +58.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €132,103 | €214,262 | +€82,160 | +62.2% |
| Tax-exempt reserves | 132 | €230 | €230 | = | 0.0% |
| Distributable reserves | 133 | €131,873 | €214,032 | +€82,160 | +62.3% |
| Profit (loss) carried forward | 14 | €1,102 | €1,102 | = | 0.0% |
| Amounts payable | 17/49 | €147,936 | €64,753 | -€83,183 | -56.2% |
| Amounts payable within one year | 42/48 | €147,936 | €64,753 | -€83,183 | -56.2% |
| Trade debts | 44 | €129,074 | €21,718 | -€107,355 | -83.2% |
| Suppliers | 440/4 | €129,074 | €21,718 | -€107,355 | -83.2% |
| Taxes, remuneration and social security | 45 | €18,862 | €43,034 | +€24,172 | +128.2% |
| Taxes | 450/3 | €18,862 | €43,034 | +€24,172 | +128.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €2,850 | €0 | -€2,850 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €356 | €404 | +€48 | +13.5% |
| Other operating charges | 640/8 | €2,604 | €643 | -€1,960 | -75.3% |
| Gross operating margin | 9900 | €54,000 | €132,268 | +€78,268 | +144.9% |
| Operating profit (loss) | 9901 | €48,190 | €131,220 | +€83,030 | +172.3% |
| Financial income | 75/76B | €5,027 | €5,389 | +€362 | +7.2% |
| Recurring financial income | 75 | €5,027 | €5,389 | +€362 | +7.2% |
| Financial charges | 65/66B | €393 | €492 | +€99 | +25.1% |
| Recurring financial charges | 65 | €393 | €492 | +€99 | +25.1% |
| Profit (loss) for the period before taxes | 9903 | €52,824 | €136,117 | +€83,293 | +157.7% |
| Income taxes | 67/77 | €16,756 | €39,672 | +€22,915 | +136.8% |
| Profit (loss) for the period | 9904 | €36,067 | €96,445 | +€60,378 | +167.4% |
| Profit (loss) for the period to be appropriated | 9905 | €36,067 | €96,445 | +€60,378 | +167.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.