DDPNEU: 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.
DDPNEU
Largest movements
- Stocks and contracts -€30,295
down €30,295 (-51.6%), from €58,694 to €28,399
- Cash +€24,296
up €24,296 (+55.2%), from €44,047 to €68,344
mainly Stocks and contracts (+€30,295) and Tax, wage and social debts (+€19,788)
- Tangible fixed assets +€21,135
up €21,135 (+106%), from €19,930 to €41,065
of which Plant, machinery and equipment: +€14,413
- Receivables within one year +€15,857
up €15,857 (+33.5%), from €47,353 to €63,210
of which Trade receivables: +€21,738
- Deferred charges and accrued income -€2,076
down €2,076 (-30.7%), from €6,759 to €4,684
- Tax, wage and social debts +€19,788
up €19,788 (+66.7%), from €29,654 to €49,442
of which Taxes: +€20,238
- Reserves +€19,000
up €19,000 (+34.6%), from €54,860 to €73,860
of which Distributable reserves: +€19,000
- Trade debts -€16,694
down €16,694 (-44.4%), from €37,583 to €20,890
- Debts after one year +€4,387
up €4,387 (+565%), from €777 to €5,164
- Gross operating margin +€19,256
up €19,256 (+11.6%), from €165,550 to €184,806
- Taxes +€8,210
up €8,210 (+387%), from €2,119 to €10,330
- Staff costs -€7,764
down €7,764 (-5.3%), from €145,424 to €137,660
- Write-downs -€2,767
no longer reported in 2025 (was €2,767)
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 | €177,033 | €205,951 | +€28,917 | +16.3% |
| Fixed assets | 21/28 | €19,930 | €41,065 | +€21,135 | +106% |
| Tangible fixed assets | 22/27 | €19,930 | €41,065 | +€21,135 | +106% |
| Plant, machinery and equipment | 23 | €6,107 | €20,520 | +€14,413 | +236% |
| Furniture and vehicles | 24 | €363 | €1,063 | +€700 | +193% |
| Other tangible fixed assets | 26 | €13,460 | €19,482 | +€6,022 | +44.7% |
| Current assets | 29/58 | €157,104 | €164,886 | +€7,782 | +5.0% |
| Stocks and contracts in progress | 3 | €58,694 | €28,399 | -€30,295 | -51.6% |
| Stocks | 30/36 | €58,694 | €28,399 | -€30,295 | -51.6% |
| Amounts receivable within one year | 40/41 | €47,353 | €63,210 | +€15,857 | +33.5% |
| Trade receivables | 40 | €41,472 | €63,210 | +€21,738 | +52.4% |
| Other amounts receivable | 41 | €5,881 | - | -€5,881 | |
| Current investments | 50/53 | €250 | €250 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €44,047 | €68,344 | +€24,296 | +55.2% |
| Deferred charges and accrued income | 490/1 | €6,759 | €4,684 | -€2,076 | -30.7% |
| Total equity and liabilities | 10/49 | €177,033 | €205,951 | +€28,917 | +16.3% |
| Equity | 10/15 | €65,727 | €83,881 | +€18,155 | +27.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €54,860 | €73,860 | +€19,000 | +34.6% |
| 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 | €53,000 | €72,000 | +€19,000 | +35.8% |
| Profit (loss) carried forward | 14 | €867 | €21 | -€845 | -97.5% |
| Amounts payable | 17/49 | €111,307 | €122,069 | +€10,763 | +9.7% |
| Amounts payable after more than one year | 17 | €777 | €5,164 | +€4,387 | +565% |
| Financial debts | 170/4 | €777 | €5,164 | +€4,387 | +565% |
| Amounts payable within one year | 42/48 | €110,530 | €115,606 | +€5,077 | +4.6% |
| Current portion of amounts payable after more than one year | 42 | €9,945 | €10,508 | +€563 | +5.7% |
| Trade debts | 44 | €37,583 | €20,890 | -€16,694 | -44.4% |
| Suppliers | 440/4 | €37,583 | €20,890 | -€16,694 | -44.4% |
| Taxes, remuneration and social security | 45 | €29,654 | €49,442 | +€19,788 | +66.7% |
| Taxes | 450/3 | €15,474 | €35,713 | +€20,238 | +131% |
| Remuneration and social security | 454/9 | €14,179 | €13,729 | -€450 | -3.2% |
| Other amounts payable | 47/48 | €33,348 | €34,767 | +€1,419 | +4.3% |
| Accrued charges and deferred income | 492/3 | - | €1,299 | +€1,299 | |
| Non-recurring operating income | 76A | €85 | - | -€85 | |
| Remuneration, social security and pensions | 62 | €145,424 | €137,660 | -€7,764 | -5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,930 | €5,899 | +€969 | +19.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,767 | - | -€2,767 | |
| Other operating charges | 640/8 | €5,338 | €4,713 | -€625 | -11.7% |
| Gross operating margin | 9900 | €165,550 | €184,806 | +€19,256 | +11.6% |
| Operating profit (loss) | 9901 | €7,091 | €36,534 | +€29,443 | +415% |
| Financial income | 75/76B | €341 | €2 | -€339 | -99.4% |
| Recurring financial income | 75 | €341 | €2 | -€339 | -99.4% |
| Financial charges | 65/66B | €8,826 | €8,052 | -€774 | -8.8% |
| Recurring financial charges | 65 | €8,826 | €8,052 | -€774 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,394 | €28,484 | +€29,878 | |
| Income taxes | 67/77 | €2,119 | €10,330 | +€8,210 | +387% |
| Profit (loss) for the period | 9904 | -€3,513 | €18,155 | +€21,667 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,513 | €18,155 | +€21,667 |
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 26 October 2026 via checked.be.