DDPH: 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.
DDPH
Largest movements
- Tangible fixed assets -€32,307
down €32,307 (-37.6%), from €86,026 to €53,719
of which Furniture and vehicles: -€32,896
- Current investments -€20,000
down €20,000 (-16.7%), from €120,000 to €100,000
- Profit (loss) carried forward -€30,768
new in 2025: -€30,768
- Debts after one year -€21,366
down €21,366 (-40.5%), from €52,732 to €31,366
- Other debts +€5,368
up €5,368 (+100%), from €5,350 to €10,718
- Tax, wage and social debts -€4,169
down €4,169 (-80.0%), from €5,211 to €1,043
of which Remuneration and social security: -€3,404
- Gross operating margin -€38,345
down €38,345 (-96.2%), from €39,878 to €1,533
- Taxes -€4,165
down €4,165 (-91.2%), from €4,569 to €404
- Other operating charges -€1,301
down €1,301 (-71.7%), from €1,814 to €513
- Financial income -€648
down €648 (-13.9%), from €4,672 to €4,025
- Financial charges -€447
down €447 (-16.6%), from €2,691 to €2,244
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.
Derived cash bridge
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 | €243,455 | €193,901 | -€49,553 | -20.4% |
| Fixed assets | 21/28 | €86,051 | €53,744 | -€32,307 | -37.5% |
| Tangible fixed assets | 22/27 | €86,026 | €53,719 | -€32,307 | -37.6% |
| Plant, machinery and equipment | 23 | €210 | €799 | +€589 | +280% |
| Furniture and vehicles | 24 | €85,816 | €52,920 | -€32,896 | -38.3% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €157,404 | €140,158 | -€17,246 | -11.0% |
| Amounts receivable within one year | 40/41 | €12,753 | €14,128 | +€1,375 | +10.8% |
| Trade receivables | 40 | €12,515 | €10,597 | -€1,918 | -15.3% |
| Other amounts receivable | 41 | €238 | €3,531 | +€3,293 | +1,382% |
| Current investments | 50/53 | €120,000 | €100,000 | -€20,000 | -16.7% |
| Cash at bank and in hand | 54/58 | €24,651 | €26,030 | +€1,379 | +5.6% |
| Total equity and liabilities | 10/49 | €243,455 | €193,901 | -€49,553 | -20.4% |
| Equity | 10/15 | €138,828 | €108,060 | -€30,768 | -22.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €120,228 | €120,228 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €118,368 | €118,368 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€30,768 | -€30,768 | |
| Amounts payable | 17/49 | €104,626 | €85,842 | -€18,785 | -18.0% |
| Amounts payable after more than one year | 17 | €52,732 | €31,366 | -€21,366 | -40.5% |
| Financial debts | 170/4 | €52,732 | €31,366 | -€21,366 | -40.5% |
| Amounts payable within one year | 42/48 | €50,894 | €52,716 | +€1,821 | +3.6% |
| Current portion of amounts payable after more than one year | 42 | €20,745 | €21,366 | +€620 | +3.0% |
| Trade debts | 44 | €19,588 | €19,589 | +€1 | 0.0% |
| Suppliers | 440/4 | €19,588 | €19,589 | +€1 | 0.0% |
| Taxes, remuneration and social security | 45 | €5,211 | €1,043 | -€4,169 | -80.0% |
| Taxes | 450/3 | €1,808 | €1,043 | -€765 | -42.3% |
| Remuneration and social security | 454/9 | €3,404 | - | -€3,404 | |
| Other amounts payable | 47/48 | €5,350 | €10,718 | +€5,368 | +100% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,760 | +€760 | +75.9% |
| Non-recurring operating income | 76A | - | €6,000 | +€6,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,898 | €33,166 | +€268 | +0.8% |
| Other operating charges | 640/8 | €1,814 | €513 | -€1,301 | -71.7% |
| Gross operating margin | 9900 | €39,878 | €1,533 | -€38,345 | -96.2% |
| Operating profit (loss) | 9901 | €5,166 | -€32,146 | -€37,312 | |
| Financial income | 75/76B | €4,672 | €4,025 | -€648 | -13.9% |
| Recurring financial income | 75 | €4,672 | €4,025 | -€648 | -13.9% |
| Financial charges | 65/66B | €2,691 | €2,244 | -€447 | -16.6% |
| Recurring financial charges | 65 | €2,691 | €2,244 | -€447 | -16.6% |
| Profit (loss) for the period before taxes | 9903 | €7,148 | -€30,364 | -€37,512 | |
| Income taxes | 67/77 | €4,569 | €404 | -€4,165 | -91.2% |
| Profit (loss) for the period | 9904 | €2,579 | -€30,768 | -€33,347 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,579 | -€30,768 | -€33,347 |
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 26 October 2026 via checked.be.