DDS Engineering: 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.
What changed
DDS Engineering
NACE 71.121, Engineering and related technical consultancy, excluding land surveyors
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€3,995
2024 · €10,988-€6,993
Equity
€546,322
2024 · €542,327+€3,995
Cash
€84,271
2024 · €106,134-€21,863
Balance sheet total
€2.2m
2024 · €2.5m-€312,190
Largest movements
Assets
- Receivables within one year -€220,156
down €220,156 (-50.5%), from €435,981 to €215,825
of which Trade receivables: -€222,705
- Intangible fixed assets -€58,608
down €58,608 (-21.9%), from €267,507 to €208,900
Equity and liabilities
- Other debts -€129,795
down €129,795 (-97.3%), from €133,460 to €3,665
- Debts after one year -€109,704
down €109,704 (-11.4%), from €963,243 to €853,539
of which Financial debts: -€99,704
- Accrued charges and deferred income -€37,977
no longer reported in 2025 (was €37,977)
- Trade debts -€36,312
down €36,312 (-42.8%), from €84,795 to €48,483
Income statement
- Gross operating margin -€25,720
down €25,720 (-7.7%), from €336,002 to €310,282
- Depreciation -€16,549
down €16,549 (-10.3%), from €160,428 to €143,879
- Taxes -€8,319
down €8,319 (-76.4%), from €10,896 to €2,576
- Staff costs +€5,267
up €5,267 (+5.3%), from €100,038 to €105,305
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.
Result 2024
€10,988
Gross operating margin
-€25,720
Staff costs
-€5,267
Depreciation
+€16,549
Other operating charges
-€3,248
Financial income
+€770
Financial charges
+€1,604
Taxes
+€8,319
Result 2025
€3,995
raises the resultlowers the result
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.
From operations
+€165,855
Investment
-€71,978
Financing
-€115,741
Cash 2024
€106,134
From operations (derived)
+€165,855
Net result for the year
+€3,995
Depreciation
+€143,879
Receivables within one year
+€220,156
Deferred charges and accrued income
-€1,731
Trade debts
-€36,312
Tax, wage and social debts
+€3,640
Other debts
-€129,795
Accrued charges and deferred income
-€37,977
Investment (derived)
-€71,978
Investment in fixed assets (net)
-€71,978
Financing
-€115,741
Debts after one year
-€109,704
Current portion of long-term debt
-€6,037
Cash 2025
€84,271
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,549,550 | €2,237,360 | -€312,190 | -12.2% |
| Fixed assets | 21/28 | €1,999,006 | €1,927,105 | -€71,901 | -3.6% |
| Intangible fixed assets | 21 | €267,507 | €208,900 | -€58,608 | -21.9% |
| Tangible fixed assets | 22/27 | €1,059,964 | €1,046,670 | -€13,294 | -1.3% |
| Land and buildings | 22 | €946,206 | €932,841 | -€13,365 | -1.4% |
| Plant, machinery and equipment | 23 | €57,438 | €51,602 | -€5,836 | -10.2% |
| Furniture and vehicles | 24 | €20,486 | €46,656 | +€26,170 | +128% |
| Leasing and similar rights | 25 | €35,834 | €15,570 | -€20,263 | -56.5% |
| Financial fixed assets | 28 | €671,535 | €671,535 | = | 0.0% |
| Current assets | 29/58 | €550,544 | €310,255 | -€240,288 | -43.6% |
| Amounts receivable within one year | 40/41 | €435,981 | €215,825 | -€220,156 | -50.5% |
| Trade receivables | 40 | €421,106 | €198,401 | -€222,705 | -52.9% |
| Other amounts receivable | 41 | €14,875 | €17,424 | +€2,549 | +17.1% |
| Cash at bank and in hand | 54/58 | €106,134 | €84,271 | -€21,863 | -20.6% |
| Deferred charges and accrued income | 490/1 | €8,428 | €10,159 | +€1,731 | +20.5% |
| Total equity and liabilities | 10/49 | €2,549,550 | €2,237,360 | -€312,190 | -12.2% |
| Equity | 10/15 | €542,327 | €546,322 | +€3,995 | +0.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €501,240 | €501,240 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,240 | €1,240 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,240 | €1,240 | = | 0.0% |
| Distributable reserves | 133 | €500,000 | €500,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,487 | €26,482 | +€3,995 | +17.8% |
| Amounts payable | 17/49 | €2,007,223 | €1,691,038 | -€316,185 | -15.8% |
| Amounts payable after more than one year | 17 | €963,243 | €853,539 | -€109,704 | -11.4% |
| Financial debts | 170/4 | €616,243 | €516,539 | -€99,704 | -16.2% |
| Other amounts payable | 178/9 | €347,000 | €337,000 | -€10,000 | -2.9% |
| Amounts payable within one year | 42/48 | €1,006,003 | €837,499 | -€168,504 | -16.7% |
| Current portion of amounts payable after more than one year | 42 | €113,942 | €107,905 | -€6,037 | -5.3% |
| Financial debts | 43 | €600,000 | €600,000 | = | 0.0% |
| Credit institutions | 430/8 | €600,000 | €600,000 | = | 0.0% |
| Trade debts | 44 | €84,795 | €48,483 | -€36,312 | -42.8% |
| Suppliers | 440/4 | €84,795 | €48,483 | -€36,312 | -42.8% |
| Taxes, remuneration and social security | 45 | €73,806 | €77,446 | +€3,640 | +4.9% |
| Taxes | 450/3 | €52,261 | €54,646 | +€2,385 | +4.6% |
| Remuneration and social security | 454/9 | €21,545 | €22,800 | +€1,255 | +5.8% |
| Other amounts payable | 47/48 | €133,460 | €3,665 | -€129,795 | -97.3% |
| Accrued charges and deferred income | 492/3 | €37,977 | - | -€37,977 | |
| Remuneration, social security and pensions | 62 | €100,038 | €105,305 | +€5,267 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €160,428 | €143,879 | -€16,549 | -10.3% |
| Other operating charges | 640/8 | €9,562 | €12,810 | +€3,248 | +34.0% |
| Gross operating margin | 9900 | €336,002 | €310,282 | -€25,720 | -7.7% |
| Operating profit (loss) | 9901 | €65,974 | €48,288 | -€17,686 | -26.8% |
| Financial income | 75/76B | €4 | €774 | +€770 | +20,313% |
| Recurring financial income | 75 | €4 | €774 | +€770 | +20,313% |
| Financial charges | 65/66B | €44,094 | €42,490 | -€1,604 | -3.6% |
| Recurring financial charges | 65 | €44,094 | €42,490 | -€1,604 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €21,884 | €6,571 | -€15,313 | -70.0% |
| Income taxes | 67/77 | €10,896 | €2,576 | -€8,319 | -76.4% |
| Profit (loss) for the period | 9904 | €10,988 | €3,995 | -€6,993 | -63.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,988 | €3,995 | -€6,993 | -63.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.