DDR: 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.
DDR
Largest movements
- Receivables within one year -€7,049
down €7,049 (-45.7%), from €15,427 to €8,378
of which Trade receivables: -€6,843
- Tangible fixed assets +€3,445
up €3,445 (+68.8%), from €5,008 to €8,453
of which Furniture and vehicles: +€5,268
- Stocks and contracts -€2,392
down €2,392 (-19.9%), from €12,031 to €9,638
- Cash +€1,940
up €1,940 (+5.1%), from €37,923 to €39,863
mainly Receivables within one year (+€7,049) and Net result for the year (+€3,949)
- Trade debts -€10,889
down €10,889 (-57.3%), from €18,990 to €8,101
- Tax, wage and social debts -€3,981
down €3,981 (-49.3%), from €8,083 to €4,102
- Profit (loss) carried forward +€3,949
up €3,949 (+18.9%), from €20,936 to €24,886
- Debts after one year +€3,735
new in 2025: €3,735
- Current portion of long-term debt +€2,130
new in 2025: €2,130
- Gross operating margin -€20,902
down €20,902 (-67.9%), from €30,804 to €9,902
- Taxes -€3,958
down €3,958 (-71.9%), from €5,507 to €1,548
- Depreciation +€482
up €482 (+26.4%), from €1,823 to €2,305
- Financial charges -€387
down €387 (-22.8%), from €1,699 to €1,313
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 | €72,222 | €68,248 | -€3,974 | -5.5% |
| Fixed assets | 21/28 | €5,008 | €8,453 | +€3,445 | +68.8% |
| Tangible fixed assets | 22/27 | €5,008 | €8,453 | +€3,445 | +68.8% |
| Plant, machinery and equipment | 23 | €5,008 | €3,185 | -€1,823 | -36.4% |
| Furniture and vehicles | 24 | - | €5,268 | +€5,268 | |
| Current assets | 29/58 | €67,214 | €59,795 | -€7,419 | -11.0% |
| Stocks and contracts in progress | 3 | €12,031 | €9,638 | -€2,392 | -19.9% |
| Stocks | 30/36 | €12,031 | €9,638 | -€2,392 | -19.9% |
| Amounts receivable within one year | 40/41 | €15,427 | €8,378 | -€7,049 | -45.7% |
| Trade receivables | 40 | €14,800 | €7,957 | -€6,843 | -46.2% |
| Other amounts receivable | 41 | €627 | €421 | -€206 | -32.9% |
| Cash at bank and in hand | 54/58 | €37,923 | €39,863 | +€1,940 | +5.1% |
| Deferred charges and accrued income | 490/1 | €1,833 | €1,916 | +€82 | +4.5% |
| Total equity and liabilities | 10/49 | €72,222 | €68,248 | -€3,974 | -5.5% |
| Equity | 10/15 | €39,936 | €43,886 | +€3,949 | +9.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €14,000 | €14,000 | = | 0.0% |
| Distributable reserves | 133 | €14,000 | €14,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,936 | €24,886 | +€3,949 | +18.9% |
| Amounts payable | 17/49 | €32,285 | €24,363 | -€7,923 | -24.5% |
| Amounts payable after more than one year | 17 | - | €3,735 | +€3,735 | |
| Financial debts | 170/4 | - | €3,735 | +€3,735 | |
| Amounts payable within one year | 42/48 | €32,285 | €20,627 | -€11,658 | -36.1% |
| Current portion of amounts payable after more than one year | 42 | - | €2,130 | +€2,130 | |
| Trade debts | 44 | €18,990 | €8,101 | -€10,889 | -57.3% |
| Suppliers | 440/4 | €18,990 | €8,101 | -€10,889 | -57.3% |
| Taxes, remuneration and social security | 45 | €8,083 | €4,102 | -€3,981 | -49.3% |
| Taxes | 450/3 | €8,083 | €4,102 | -€3,981 | -49.3% |
| Other amounts payable | 47/48 | €5,213 | €6,295 | +€1,082 | +20.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,823 | €2,305 | +€482 | +26.4% |
| Other operating charges | 640/8 | €877 | €788 | -€89 | -10.2% |
| Gross operating margin | 9900 | €30,804 | €9,902 | -€20,902 | -67.9% |
| Operating profit (loss) | 9901 | €28,105 | €6,810 | -€21,295 | -75.8% |
| Financial income | 75/76B | €0 | €0 | +€0 | +900% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +900% |
| Financial charges | 65/66B | €1,699 | €1,313 | -€387 | -22.8% |
| Recurring financial charges | 65 | €1,699 | €1,313 | -€387 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | €26,405 | €5,497 | -€20,908 | -79.2% |
| Income taxes | 67/77 | €5,507 | €1,548 | -€3,958 | -71.9% |
| Profit (loss) for the period | 9904 | €20,899 | €3,949 | -€16,949 | -81.1% |
| Profit (loss) for the period to be appropriated | 9905 | €20,899 | €3,949 | -€16,949 | -81.1% |
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 15 October 2026 via checked.be.