DDP Technics: 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.
DDP Technics
Largest movements
- Cash -€47,800
down €47,800 (-43.9%), from €108,990 to €61,191
mainly Accrued charges and deferred income (-€28,000) and Tax, wage and social debts (-€26,070)
- Receivables within one year -€21,438
down €21,438 (-16.7%), from €128,098 to €106,659
of which Trade receivables: -€27,824
- Profit (loss) carried forward -€191,146
no longer reported in 2025 (was €191,146)
- Reserves +€188,769
new in 2025: €188,769
- Accrued charges and deferred income -€28,000
no longer reported in 2025 (was €28,000)
- Tax, wage and social debts -€26,070
down €26,070 (-99.4%), from €26,229 to €160
- Trade debts -€15,821
down €15,821 (-57.5%), from €27,527 to €11,706
- Gross operating margin -€125,289
down €125,289 (-96.8%), from €129,422 to €4,132
- Taxes -€26,070
down €26,070 (-99.4%), from €26,229 to €160
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 | €281,475 | €208,989 | -€72,486 | -25.8% |
| Fixed assets | 21/28 | €6,778 | €4,296 | -€2,482 | -36.6% |
| Tangible fixed assets | 22/27 | €6,778 | €4,296 | -€2,482 | -36.6% |
| Plant, machinery and equipment | 23 | €4,824 | €2,554 | -€2,270 | -47.1% |
| Other tangible fixed assets | 26 | €1,954 | €1,741 | -€212 | -10.9% |
| Current assets | 29/58 | €274,698 | €204,694 | -€70,004 | -25.5% |
| Stocks and contracts in progress | 3 | €34,774 | €34,774 | = | 0.0% |
| Stocks | 30/36 | €34,774 | €34,774 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €128,098 | €106,659 | -€21,438 | -16.7% |
| Trade receivables | 40 | €118,916 | €91,092 | -€27,824 | -23.4% |
| Other amounts receivable | 41 | €9,182 | €15,568 | +€6,386 | +69.5% |
| Cash at bank and in hand | 54/58 | €108,990 | €61,191 | -€47,800 | -43.9% |
| Deferred charges and accrued income | 490/1 | €2,835 | €2,070 | -€766 | -27.0% |
| Total equity and liabilities | 10/49 | €281,475 | €208,989 | -€72,486 | -25.8% |
| Equity | 10/15 | €193,146 | €190,769 | -€2,377 | -1.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €188,769 | +€188,769 | |
| Distributable reserves | 133 | - | €188,769 | +€188,769 | |
| Profit (loss) carried forward | 14 | €191,146 | - | -€191,146 | |
| Amounts payable | 17/49 | €88,329 | €18,220 | -€70,109 | -79.4% |
| Amounts payable within one year | 42/48 | €60,329 | €18,220 | -€42,109 | -69.8% |
| Trade debts | 44 | €27,527 | €11,706 | -€15,821 | -57.5% |
| Suppliers | 440/4 | €27,527 | €11,706 | -€15,821 | -57.5% |
| Taxes, remuneration and social security | 45 | €26,229 | €160 | -€26,070 | -99.4% |
| Taxes | 450/3 | €26,229 | €160 | -€26,070 | -99.4% |
| Other amounts payable | 47/48 | €6,572 | €6,355 | -€218 | -3.3% |
| Accrued charges and deferred income | 492/3 | €28,000 | - | -€28,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,621 | €2,482 | +€861 | +53.2% |
| Other operating charges | 640/8 | €1,129 | €1,670 | +€540 | +47.8% |
| Gross operating margin | 9900 | €129,422 | €4,132 | -€125,289 | -96.8% |
| Operating profit (loss) | 9901 | €126,672 | -€20 | -€126,691 | |
| Financial income | 75/76B | - | €74 | +€74 | |
| Recurring financial income | 75 | - | €74 | +€74 | |
| Financial charges | 65/66B | €2,259 | €2,272 | +€13 | +0.6% |
| Recurring financial charges | 65 | €2,259 | €2,272 | +€13 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | €124,412 | -€2,218 | -€126,630 | |
| Income taxes | 67/77 | €26,229 | €160 | -€26,070 | -99.4% |
| Profit (loss) for the period | 9904 | €98,183 | -€2,377 | -€100,561 | |
| Profit (loss) for the period to be appropriated | 9905 | €98,183 | -€2,377 | -€100,561 |
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 1 October 2026 via checked.be.