DdpC: 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.
DdpC
Largest movements
- Tangible fixed assets +€15,981
up €15,981 (+25.7%), from €62,298 to €78,280
of which Furniture and vehicles: +€16,446
- Cash +€4,742
up €4,742 (+36.0%), from €13,160 to €17,902
mainly Other debts (+€100,000) and Net result for the year (+€31,318)
- Other debts +€100,000
up €100,000, from €0 to €100,000
- Profit (loss) carried forward -€68,682
down €68,682 (-88.5%), from €77,592 to €8,910
- Debts after one year -€12,062
down €12,062 (-42.2%), from €28,590 to €16,528
- Accrued charges and deferred income +€1,800
up €1,800 (+100.0%), from €1,800 to €3,600
- Depreciation +€9,160
up €9,160 (+99.8%), from €9,178 to €18,338
- Gross operating margin +€4,834
up €4,834 (+8.5%), from €56,806 to €61,640
- Financial income +€1,374
up €1,374 (+205041.8%), from €1 to €1,374
- Taxes +€1,362
up €1,362 (+14.0%), from €9,757 to €11,119
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 | €136,760 | €158,565 | +€21,805 | +15.9% |
| Fixed assets | 21/28 | €62,298 | €78,280 | +€15,981 | +25.7% |
| Tangible fixed assets | 22/27 | €62,298 | €78,280 | +€15,981 | +25.7% |
| Plant, machinery and equipment | 23 | €2,086 | €1,622 | -€465 | -22.3% |
| Furniture and vehicles | 24 | €60,212 | €76,658 | +€16,446 | +27.3% |
| Current assets | 29/58 | €74,462 | €80,285 | +€5,823 | +7.8% |
| Amounts receivable within one year | 40/41 | €25,307 | €25,725 | +€418 | +1.7% |
| Trade receivables | 40 | €24,025 | €21,296 | -€2,729 | -11.4% |
| Other amounts receivable | 41 | €1,283 | €4,429 | +€3,146 | +245.3% |
| Current investments | 50/53 | €35,000 | €35,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €13,160 | €17,902 | +€4,742 | +36.0% |
| Deferred charges and accrued income | 490/1 | €994 | €1,658 | +€664 | +66.8% |
| Total equity and liabilities | 10/49 | €136,760 | €158,565 | +€21,805 | +15.9% |
| Equity | 10/15 | €80,592 | €11,910 | -€68,682 | -85.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,592 | €8,910 | -€68,682 | -88.5% |
| Amounts payable | 17/49 | €56,168 | €146,655 | +€90,487 | +161.1% |
| Amounts payable after more than one year | 17 | €28,590 | €16,528 | -€12,062 | -42.2% |
| Financial debts | 170/4 | €28,590 | €16,528 | -€12,062 | -42.2% |
| Amounts payable within one year | 42/48 | €25,779 | €126,527 | +€100,748 | +390.8% |
| Current portion of amounts payable after more than one year | 42 | €11,693 | €12,062 | +€369 | +3.2% |
| Trade debts | 44 | €362 | €1,201 | +€839 | +232.1% |
| Suppliers | 440/4 | €362 | €1,201 | +€839 | +232.1% |
| Taxes, remuneration and social security | 45 | €13,724 | €13,265 | -€459 | -3.3% |
| Taxes | 450/3 | €13,724 | €13,265 | -€459 | -3.3% |
| Other amounts payable | 47/48 | €0 | €100,000 | +€100,000 | |
| Accrued charges and deferred income | 492/3 | €1,800 | €3,600 | +€1,800 | +100.0% |
| Non-recurring operating income | 76A | - | €468 | +€468 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,178 | €18,338 | +€9,160 | +99.8% |
| Other operating charges | 640/8 | €616 | €996 | +€380 | +61.8% |
| Gross operating margin | 9900 | €56,806 | €61,640 | +€4,834 | +8.5% |
| Operating profit (loss) | 9901 | €47,012 | €42,305 | -€4,707 | -10.0% |
| Financial income | 75/76B | €1 | €1,374 | +€1,374 | +205041.8% |
| Recurring financial income | 75 | €1 | €1,374 | +€1,374 | +205041.8% |
| Financial charges | 65/66B | €922 | €1,242 | +€319 | +34.6% |
| Recurring financial charges | 65 | €922 | €1,242 | +€319 | +34.6% |
| Profit (loss) for the period before taxes | 9903 | €46,090 | €42,438 | -€3,652 | -7.9% |
| Income taxes | 67/77 | €9,757 | €11,119 | +€1,362 | +14.0% |
| Profit (loss) for the period | 9904 | €36,333 | €31,318 | -€5,015 | -13.8% |
| Profit (loss) for the period to be appropriated | 9905 | €36,333 | €31,318 | -€5,015 | -13.8% |
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 12 October 2026 via checked.be.