DDP: 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.
DDP
Largest movements
- Tangible fixed assets -€15,013
down €15,013 (-6.7%), from €225,228 to €210,215
of which Land and buildings: -€14,550
- Receivables within one year +€3,482
up €3,482 (+13.9%), from €25,037 to €28,519
of which Other amounts receivable: +€6,635
- Deferred charges and accrued income +€3,137
up €3,137 (+552.1%), from €568 to €3,705
- Reserves +€30,928
up €30,928 (+69.2%), from €44,725 to €75,652
of which Distributable reserves: +€30,928
- Debts after one year -€25,830
down €25,830 (-22.4%), from €115,114 to €89,283
- Trade debts -€12,764
down €12,764 (-60.2%), from €21,216 to €8,453
- Gross operating margin -€1,656
down €1,656 (-2.5%), from €67,361 to €65,705
- Financial charges -€688
down €688 (-14.4%), from €4,774 to €4,086
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 | €250,844 | €242,461 | -€8,383 | -3.3% |
| Fixed assets | 21/28 | €225,228 | €210,215 | -€15,013 | -6.7% |
| Tangible fixed assets | 22/27 | €225,228 | €210,215 | -€15,013 | -6.7% |
| Land and buildings | 22 | €221,217 | €206,667 | -€14,550 | -6.6% |
| Plant, machinery and equipment | 23 | €4,011 | €3,548 | -€463 | -11.5% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €25,616 | €32,246 | +€6,629 | +25.9% |
| Amounts receivable within one year | 40/41 | €25,037 | €28,519 | +€3,482 | +13.9% |
| Trade receivables | 40 | €21,689 | €18,536 | -€3,153 | -14.5% |
| Other amounts receivable | 41 | €3,349 | €9,984 | +€6,635 | +198.2% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €11 | €22 | +€10 | +92.8% |
| Deferred charges and accrued income | 490/1 | €568 | €3,705 | +€3,137 | +552.1% |
| Total equity and liabilities | 10/49 | €250,844 | €242,461 | -€8,383 | -3.3% |
| Equity | 10/15 | €63,275 | €94,202 | +€30,928 | +48.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €44,725 | €75,652 | +€30,928 | +69.2% |
| Tax-exempt reserves | 132 | €17,618 | €17,618 | = | 0.0% |
| Distributable reserves | 133 | €27,106 | €58,034 | +€30,928 | +114.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €187,570 | €148,259 | -€39,311 | -21.0% |
| Amounts payable after more than one year | 17 | €115,114 | €89,283 | -€25,830 | -22.4% |
| Financial debts | 170/4 | €115,114 | €89,283 | -€25,830 | -22.4% |
| Amounts payable within one year | 42/48 | €72,456 | €58,975 | -€13,481 | -18.6% |
| Current portion of amounts payable after more than one year | 42 | €27,208 | €25,830 | -€1,378 | -5.1% |
| Financial debts | 43 | €5,532 | €7,930 | +€2,398 | +43.3% |
| Credit institutions | 430/8 | €5,532 | €7,930 | +€2,398 | +43.3% |
| Trade debts | 44 | €21,216 | €8,453 | -€12,764 | -60.2% |
| Suppliers | 440/4 | €21,216 | €8,453 | -€12,764 | -60.2% |
| Taxes, remuneration and social security | 45 | €14,728 | €15,044 | +€317 | +2.1% |
| Taxes | 450/3 | €14,728 | €15,044 | +€317 | +2.1% |
| Other amounts payable | 47/48 | €3,771 | €1,718 | -€2,053 | -54.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,013 | €15,013 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,749 | €2,251 | +€502 | +28.7% |
| Gross operating margin | 9900 | €67,361 | €65,705 | -€1,656 | -2.5% |
| Operating profit (loss) | 9901 | €50,599 | €48,441 | -€2,158 | -4.3% |
| Financial income | 75/76B | €351 | €335 | -€16 | -4.4% |
| Recurring financial income | 75 | €351 | €335 | -€16 | -4.4% |
| Financial charges | 65/66B | €4,774 | €4,086 | -€688 | -14.4% |
| Recurring financial charges | 65 | €4,774 | €4,086 | -€688 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | €46,176 | €44,690 | -€1,486 | -3.2% |
| Income taxes | 67/77 | €11,828 | €12,044 | +€216 | +1.8% |
| Profit (loss) for the period | 9904 | €34,348 | €32,646 | -€1,702 | -5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €34,348 | €32,646 | -€1,702 | -5.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.