DDS: 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.
DDS
Largest movements
- Tangible fixed assets -€7,605
down €7,605 (-27.8%), from €27,322 to €19,717
of which Furniture and vehicles: -€7,360
- Cash +€6,830
up €6,830 (+114.0%), from €5,989 to €12,820
mainly Depreciation (+€8,939) and Receivables within one year (+€2,381)
- Receivables within one year -€2,381
down €2,381 (-42.0%), from €5,674 to €3,292
of which Other amounts receivable: -€2,813
- Deferred charges and accrued income +€1,622
up €1,622 (+1979.6%), from €82 to €1,704
- Tax, wage and social debts -€2,174
down €2,174 (-50.4%), from €4,310 to €2,136
of which Remuneration and social security: -€1,851
- Other debts +€1,878
up €1,878 (+69.3%), from €2,708 to €4,586
- Profit (loss) carried forward -€1,252
down €1,252 (-3.9%), from -€31,816 to -€33,068
- Trade debts -€736
down €736 (-18.6%), from €3,952 to €3,217
- Gross operating margin +€19,179
up €19,179, from -€9,589 to €9,590
- Depreciation -€8,114
down €8,114 (-47.6%), from €17,054 to €8,939
- Other operating charges -€3,059
down €3,059 (-66.1%), from €4,630 to €1,572
- Financial charges -€258
down €258 (-43.8%), from €589 to €331
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,630 | €45,812 | -€1,818 | -3.8% |
| Fixed assets | 21/28 | €27,522 | €19,917 | -€7,605 | -27.6% |
| Tangible fixed assets | 22/27 | €27,322 | €19,717 | -€7,605 | -27.8% |
| Plant, machinery and equipment | 23 | €984 | €739 | -€245 | -24.9% |
| Furniture and vehicles | 24 | €26,338 | €18,978 | -€7,360 | -27.9% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €20,108 | €25,895 | +€5,787 | +28.8% |
| Stocks and contracts in progress | 3 | €8,363 | €8,080 | -€284 | -3.4% |
| Stocks | 30/36 | €8,363 | €8,080 | -€284 | -3.4% |
| Amounts receivable within one year | 40/41 | €5,674 | €3,292 | -€2,381 | -42.0% |
| Trade receivables | 40 | €2,849 | €3,280 | +€431 | +15.1% |
| Other amounts receivable | 41 | €2,825 | €12 | -€2,813 | -99.6% |
| Cash at bank and in hand | 54/58 | €5,989 | €12,820 | +€6,830 | +114.0% |
| Deferred charges and accrued income | 490/1 | €82 | €1,704 | +€1,622 | +1979.6% |
| Total equity and liabilities | 10/49 | €47,630 | €45,812 | -€1,818 | -3.8% |
| Equity | 10/15 | -€26,816 | -€28,068 | -€1,252 | -4.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,816 | -€33,068 | -€1,252 | -3.9% |
| Amounts payable | 17/49 | €74,446 | €73,880 | -€566 | -0.8% |
| Amounts payable after more than one year | 17 | €63,476 | €63,746 | +€270 | +0.4% |
| Financial debts | 170/4 | €63,476 | €63,746 | +€270 | +0.4% |
| Amounts payable within one year | 42/48 | €10,971 | €9,939 | -€1,032 | -9.4% |
| Trade debts | 44 | €3,952 | €3,217 | -€736 | -18.6% |
| Suppliers | 440/4 | €3,952 | €3,217 | -€736 | -18.6% |
| Taxes, remuneration and social security | 45 | €4,310 | €2,136 | -€2,174 | -50.4% |
| Taxes | 450/3 | €1,310 | €988 | -€323 | -24.6% |
| Remuneration and social security | 454/9 | €3,000 | €1,149 | -€1,851 | -61.7% |
| Other amounts payable | 47/48 | €2,708 | €4,586 | +€1,878 | +69.3% |
| Accrued charges and deferred income | 492/3 | - | €196 | +€196 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,054 | €8,939 | -€8,114 | -47.6% |
| Other operating charges | 640/8 | €4,630 | €1,572 | -€3,059 | -66.1% |
| Gross operating margin | 9900 | -€9,589 | €9,590 | +€19,179 | |
| Operating profit (loss) | 9901 | -€31,273 | -€921 | +€30,352 | +97.1% |
| Financial income | 75/76B | €46 | €0 | -€46 | -100.0% |
| Recurring financial income | 75 | €46 | €0 | -€46 | -100.0% |
| Financial charges | 65/66B | €589 | €331 | -€258 | -43.8% |
| Recurring financial charges | 65 | €589 | €331 | -€258 | -43.8% |
| Profit (loss) for the period before taxes | 9903 | -€31,816 | -€1,252 | +€30,564 | +96.1% |
| Profit (loss) for the period | 9904 | -€31,816 | -€1,252 | +€30,564 | +96.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,816 | -€1,252 | +€30,564 | +96.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.