DDS: what changed
Two fiscal 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.
DDS
Largest movements
- Cash -€18,102
down €18,102 (-28.2%), from €64,226 to €46,124
mainly Receivables within one year (-€17,827) and Current portion of long-term debt (-€5,270)
- Receivables within one year +€17,827
up €17,827 (+16.9%), from €105,257 to €123,084
of which Other amounts receivable: +€14,970
- Tangible fixed assets -€5,844
down €5,844 (-60.4%), from €9,680 to €3,836
of which Furniture and vehicles: -€5,663
- Current portion of long-term debt -€5,270
no longer reported in 2025 (was €5,270)
- Profit (loss) carried forward -€4,709
new in 2025: -€4,709
- Trade debts +€3,050
up €3,050 (+300.2%), from €1,016 to €4,066
- Gross operating margin -€66,847
down €66,847 (-96.3%), from €69,391 to €2,544
- Taxes -€6,683
down €6,683 (-97.4%), from €6,864 to €181
- Financial charges -€1,773
down €1,773 (-23.5%), from €7,541 to €5,768
of which Non-recurring financial charges: -€2,251
- Provisions +€845
new in 2025: €845
- Other operating charges -€841
no longer reported in 2025 (was €841)
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 | €180,823 | €173,947 | -€6,876 | -3.8% |
| Fixed assets | 21/28 | €10,283 | €4,739 | -€5,544 | -53.9% |
| Tangible fixed assets | 22/27 | €9,680 | €3,836 | -€5,844 | -60.4% |
| Plant, machinery and equipment | 23 | €243 | €61 | -€182 | -74.9% |
| Furniture and vehicles | 24 | €9,438 | €3,775 | -€5,663 | -60.0% |
| Financial fixed assets | 28 | €603 | €903 | +€300 | +49.8% |
| Current assets | 29/58 | €170,540 | €169,208 | -€1,332 | -0.8% |
| Stocks and contracts in progress | 3 | €266 | - | -€266 | |
| Stocks | 30/36 | €266 | - | -€266 | |
| Amounts receivable within one year | 40/41 | €105,257 | €123,084 | +€17,827 | +16.9% |
| Trade receivables | 40 | €5,892 | €8,749 | +€2,857 | +48.5% |
| Other amounts receivable | 41 | €99,365 | €114,335 | +€14,970 | +15.1% |
| Cash at bank and in hand | 54/58 | €64,226 | €46,124 | -€18,102 | -28.2% |
| Deferred charges and accrued income | 490/1 | €791 | - | -€791 | |
| Total equity and liabilities | 10/49 | €180,823 | €173,947 | -€6,876 | -3.8% |
| Equity | 10/15 | €172,545 | €167,836 | -€4,709 | -2.7% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €153,545 | €153,545 | -€0 | 0.0% |
| Distributable reserves | 133 | €153,545 | €153,545 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | - | -€4,709 | -€4,709 | |
| Amounts payable | 17/49 | €8,278 | €6,111 | -€2,167 | -26.2% |
| Amounts payable within one year | 42/48 | €8,278 | €6,111 | -€2,167 | -26.2% |
| Current portion of amounts payable after more than one year | 42 | €5,270 | - | -€5,270 | |
| Trade debts | 44 | €1,016 | €4,066 | +€3,050 | +300.2% |
| Suppliers | 440/4 | €1,016 | €4,066 | +€3,050 | +300.2% |
| Taxes, remuneration and social security | 45 | €1,992 | €2,045 | +€53 | +2.7% |
| Taxes | 450/3 | €1,864 | €2,045 | +€181 | +9.7% |
| Remuneration and social security | 454/9 | €127 | - | -€127 | |
| Non-recurring operating income | 76A | - | €127 | +€127 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,845 | €5,845 | +€0 | 0.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €845 | +€845 | |
| Other operating charges | 640/8 | €841 | - | -€841 | |
| Gross operating margin | 9900 | €69,391 | €2,544 | -€66,847 | -96.3% |
| Operating profit (loss) | 9901 | €62,706 | -€4,146 | -€66,852 | |
| Financial income | 75/76B | €5,191 | €5,386 | +€195 | +3.8% |
| Recurring financial income | 75 | €5,191 | €5,386 | +€195 | +3.8% |
| Financial charges | 65/66B | €7,541 | €5,768 | -€1,773 | -23.5% |
| Recurring financial charges | 65 | €5,290 | €5,768 | +€478 | +9.0% |
| Non-recurring financial charges | 66B | €2,251 | - | -€2,251 | |
| Profit (loss) for the period before taxes | 9903 | €60,356 | -€4,528 | -€64,884 | |
| Income taxes | 67/77 | €6,864 | €181 | -€6,683 | -97.4% |
| Profit (loss) for the period | 9904 | €53,492 | -€4,709 | -€58,201 | |
| Profit (loss) for the period to be appropriated | 9905 | €53,492 | -€4,709 | -€58,201 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.