DDR ARCHITECTURE: 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 ARCHITECTURE
Largest movements
- Tangible fixed assets -€7,748
down €7,748 (-18.0%), from €43,006 to €35,258
of which Furniture and vehicles: -€7,551
- Cash -€3,553
down €3,553 (-10.5%), from €33,792 to €30,239
mainly Debts after one year (-€8,860) and Receivables within one year (-€2,365)
- Receivables within one year +€2,365
up €2,365 (+321%), from €736 to €3,101
- Deferred charges and accrued income -€816
down €816 (-28.7%), from €2,842 to €2,026
- Debts after one year -€8,860
down €8,860 (-26.6%), from €33,275 to €24,415
- Profit (loss) carried forward +€2,218
up €2,218 (+52.4%), from €4,234 to €6,452
- Tax, wage and social debts -€2,194
down €2,194 (-35.1%), from €6,251 to €4,057
- Gross operating margin -€7,085
down €7,085 (-31.8%), from €22,252 to €15,166
- Depreciation +€3,588
up €3,588 (+57.1%), from €6,288 to €9,877
- Taxes -€3,105
down €3,105 (-72.8%), from €4,264 to €1,159
- Financial charges +€613
up €613 (+72.6%), from €845 to €1,459
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 | €80,496 | €70,744 | -€9,752 | -12.1% |
| Fixed assets | 21/28 | €43,126 | €35,378 | -€7,748 | -18.0% |
| Tangible fixed assets | 22/27 | €43,006 | €35,258 | -€7,748 | -18.0% |
| Plant, machinery and equipment | 23 | €855 | €659 | -€196 | -23.0% |
| Furniture and vehicles | 24 | €42,150 | €34,599 | -€7,551 | -17.9% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €37,370 | €35,366 | -€2,004 | -5.4% |
| Amounts receivable within one year | 40/41 | €736 | €3,101 | +€2,365 | +321% |
| Other amounts receivable | 41 | €736 | €3,101 | +€2,365 | +321% |
| Cash at bank and in hand | 54/58 | €33,792 | €30,239 | -€3,553 | -10.5% |
| Deferred charges and accrued income | 490/1 | €2,842 | €2,026 | -€816 | -28.7% |
| Total equity and liabilities | 10/49 | €80,496 | €70,744 | -€9,752 | -12.1% |
| Equity | 10/15 | €26,234 | €28,452 | +€2,218 | +8.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €16,000 | €16,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €16,000 | €16,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,234 | €6,452 | +€2,218 | +52.4% |
| Amounts payable | 17/49 | €54,262 | €42,292 | -€11,970 | -22.1% |
| Amounts payable after more than one year | 17 | €33,275 | €24,415 | -€8,860 | -26.6% |
| Financial debts | 170/4 | €33,275 | €24,415 | -€8,860 | -26.6% |
| Amounts payable within one year | 42/48 | €20,986 | €17,877 | -€3,110 | -14.8% |
| Current portion of amounts payable after more than one year | 42 | €8,548 | €8,860 | +€312 | +3.7% |
| Trade debts | 44 | €5,729 | €4,959 | -€770 | -13.4% |
| Suppliers | 440/4 | €5,729 | €4,959 | -€770 | -13.4% |
| Taxes, remuneration and social security | 45 | €6,251 | €4,057 | -€2,194 | -35.1% |
| Taxes | 450/3 | €6,251 | €4,057 | -€2,194 | -35.1% |
| Other amounts payable | 47/48 | €458 | - | -€458 | |
| Non-recurring operating income | 76A | €3,825 | - | -€3,825 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,288 | €9,877 | +€3,588 | +57.1% |
| Other operating charges | 640/8 | €387 | €454 | +€66 | +17.1% |
| Gross operating margin | 9900 | €22,252 | €15,166 | -€7,085 | -31.8% |
| Operating profit (loss) | 9901 | €15,576 | €4,836 | -€10,740 | -69.0% |
| Financial charges | 65/66B | €845 | €1,459 | +€613 | +72.6% |
| Recurring financial charges | 65 | €845 | €1,459 | +€613 | +72.6% |
| Profit (loss) for the period before taxes | 9903 | €14,731 | €3,377 | -€11,354 | -77.1% |
| Income taxes | 67/77 | €4,264 | €1,159 | -€3,105 | -72.8% |
| Profit (loss) for the period | 9904 | €10,467 | €2,218 | -€8,249 | -78.8% |
| Profit (loss) for the period to be appropriated | 9905 | €10,467 | €2,218 | -€8,249 | -78.8% |
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 27 October 2026 via checked.be.