DDS RETAIL: 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 RETAIL
Largest movements
- Cash -€15,947
down €15,947 (-99.8%), from €15,984 to €37
mainly Net result for the year (-€36,377) and Tax, wage and social debts (-€14,577)
- Receivables within one year -€7,728
down €7,728 (-9.5%), from €80,959 to €73,231
of which Other amounts receivable: -€12,621
- Stocks and contracts -€5,428
no longer reported in 2025 (was €5,428)
- Tangible fixed assets -€4,570
down €4,570 (-25.5%), from €17,913 to €13,343
of which Furniture and vehicles: -€6,770
- Deferred charges and accrued income -€4,402
down €4,402 (-76.5%), from €5,757 to €1,355
- Profit (loss) carried forward -€36,377
down €36,377 (-135.4%), from -€26,875 to -€63,252
- Tax, wage and social debts -€14,577
down €14,577 (-23.8%), from €61,204 to €46,627
of which Remuneration and social security: -€7,436
- Trade debts +€9,235
up €9,235 (+439.4%), from €2,102 to €11,337
- Short-term financial debts +€5,198
up €5,198 (+53.2%), from €9,763 to €14,962
- Other debts -€2,000
no longer reported in 2025 (was €2,000)
- Turnover -€153,712
down €153,712 (-24.6%), from €624,478 to €470,766
- Purchases and services -€80,540
down €80,540 (-32.3%), from €249,217 to €168,677
- Gross operating margin -€73,172
down €73,172 (-19.5%), from €375,262 to €302,090
- Staff costs -€67,991
down €67,991 (-17.5%), from €389,615 to €321,624
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 | €128,486 | €89,874 | -€38,612 | -30.1% |
| Fixed assets | 21/28 | €20,358 | €15,251 | -€5,106 | -25.1% |
| Intangible fixed assets | 21 | €2,184 | €1,648 | -€537 | -24.6% |
| Tangible fixed assets | 22/27 | €17,913 | €13,343 | -€4,570 | -25.5% |
| Land and buildings | 22 | - | €2,262 | +€2,262 | |
| Plant, machinery and equipment | 23 | €320 | €258 | -€62 | -19.3% |
| Furniture and vehicles | 24 | €17,593 | €10,823 | -€6,770 | -38.5% |
| Financial fixed assets | 28 | €261 | €261 | = | 0.0% |
| Current assets | 29/58 | €108,128 | €74,622 | -€33,506 | -31.0% |
| Stocks and contracts in progress | 3 | €5,428 | - | -€5,428 | |
| Contracts in progress | 37 | €5,428 | - | -€5,428 | |
| Amounts receivable within one year | 40/41 | €80,959 | €73,231 | -€7,728 | -9.5% |
| Trade receivables | 40 | €59,785 | €64,677 | +€4,893 | +8.2% |
| Other amounts receivable | 41 | €21,174 | €8,553 | -€12,621 | -59.6% |
| Cash at bank and in hand | 54/58 | €15,984 | €37 | -€15,947 | -99.8% |
| Deferred charges and accrued income | 490/1 | €5,757 | €1,355 | -€4,402 | -76.5% |
| Total equity and liabilities | 10/49 | €128,486 | €89,874 | -€38,612 | -30.1% |
| Equity | 10/15 | €53,325 | €16,948 | -€36,377 | -68.2% |
| Contributions | 10/11 | €32,000 | €32,000 | = | 0.0% |
| Reserves | 13 | €48,200 | €48,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,200 | €3,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,200 | €3,200 | = | 0.0% |
| Distributable reserves | 133 | €45,000 | €45,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,875 | -€63,252 | -€36,377 | -135.4% |
| Amounts payable | 17/49 | €75,161 | €72,926 | -€2,235 | -3.0% |
| Amounts payable within one year | 42/48 | €75,069 | €72,926 | -€2,143 | -2.9% |
| Financial debts | 43 | €9,763 | €14,962 | +€5,198 | +53.2% |
| Credit institutions | 430/8 | €9,763 | €14,962 | +€5,198 | +53.2% |
| Trade debts | 44 | €2,102 | €11,337 | +€9,235 | +439.4% |
| Suppliers | 440/4 | €2,102 | €11,337 | +€9,235 | +439.4% |
| Taxes, remuneration and social security | 45 | €61,204 | €46,627 | -€14,577 | -23.8% |
| Taxes | 450/3 | €32,419 | €25,278 | -€7,141 | -22.0% |
| Remuneration and social security | 454/9 | €28,785 | €21,350 | -€7,436 | -25.8% |
| Other amounts payable | 47/48 | €2,000 | - | -€2,000 | |
| Accrued charges and deferred income | 492/3 | €92 | - | -€92 | |
| Turnover | 70 | €624,478 | €470,766 | -€153,712 | -24.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €249,217 | €168,677 | -€80,540 | -32.3% |
| Remuneration, social security and pensions | 62 | €389,615 | €321,624 | -€67,991 | -17.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,306 | €8,628 | +€323 | +3.9% |
| Other operating charges | 640/8 | €516 | €1,185 | +€669 | +129.5% |
| Gross operating margin | 9900 | €375,262 | €302,090 | -€73,172 | -19.5% |
| Operating profit (loss) | 9901 | -€23,175 | -€29,348 | -€6,173 | -26.6% |
| Financial income | 75/76B | €2,405 | €834 | -€1,571 | -65.3% |
| Recurring financial income | 75 | €2,405 | €834 | -€1,571 | -65.3% |
| Financial charges | 65/66B | €12,941 | €7,643 | -€5,298 | -40.9% |
| Recurring financial charges | 65 | €12,941 | €7,643 | -€5,298 | -40.9% |
| Profit (loss) for the period before taxes | 9903 | -€33,711 | -€36,157 | -€2,446 | -7.3% |
| Income taxes | 67/77 | €342 | €220 | -€122 | -35.6% |
| Profit (loss) for the period | 9904 | -€34,053 | -€36,377 | -€2,324 | -6.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€34,053 | -€36,377 | -€2,324 | -6.8% |
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 12 October 2026 via checked.be.