DDS Terrassements: 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 Terrassements
Largest movements
- Tangible fixed assets -€23,257
down €23,257 (-23.9%), from €97,422 to €74,165
of which Plant, machinery and equipment: -€15,001
- Cash +€14,684
up €14,684 (+38.8%), from €37,856 to €52,540
mainly Depreciation (+€25,257) and Net result for the year (+€14,610)
- Receivables within one year -€9,772
down €9,772 (-89.9%), from €10,868 to €1,096
of which Trade receivables: -€7,850
- Deferred charges and accrued income +€1,548
up €1,548 (+2368.0%), from €65 to €1,614
- Debts after one year -€25,832
down €25,832 (-54.7%), from €47,240 to €21,408
- Profit (loss) carried forward +€14,610
up €14,610 (+71.3%), from €20,489 to €35,099
- Accrued charges and deferred income -€7,850
down €7,850 (-100.0%), from €7,850 to €0
- Tax, wage and social debts +€2,873
up €2,873 (+55.4%), from €5,188 to €8,061
of which Remuneration and social security: +€2,180
- Gross operating margin +€4,230
up €4,230 (+9.8%), from €43,183 to €47,413
- Financial charges -€860
down €860 (-25.8%), from €3,331 to €2,471
- Taxes +€648
up €648 (+21.3%), from €3,037 to €3,686
- Depreciation +€563
up €563 (+2.3%), from €24,694 to €25,257
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 | €146,319 | €129,523 | -€16,796 | -11.5% |
| Fixed assets | 21/28 | €97,530 | €74,273 | -€23,257 | -23.8% |
| Tangible fixed assets | 22/27 | €97,422 | €74,165 | -€23,257 | -23.9% |
| Plant, machinery and equipment | 23 | €74,314 | €59,313 | -€15,001 | -20.2% |
| Furniture and vehicles | 24 | €23,108 | €14,852 | -€8,256 | -35.7% |
| Financial fixed assets | 28 | €108 | €108 | = | 0.0% |
| Current assets | 29/58 | €48,789 | €55,250 | +€6,461 | +13.2% |
| Amounts receivable within one year | 40/41 | €10,868 | €1,096 | -€9,772 | -89.9% |
| Trade receivables | 40 | €7,850 | €0 | -€7,850 | -100.0% |
| Other amounts receivable | 41 | €3,018 | €1,096 | -€1,922 | -63.7% |
| Cash at bank and in hand | 54/58 | €37,856 | €52,540 | +€14,684 | +38.8% |
| Deferred charges and accrued income | 490/1 | €65 | €1,614 | +€1,548 | +2368.0% |
| Total equity and liabilities | 10/49 | €146,319 | €129,523 | -€16,796 | -11.5% |
| Equity | 10/15 | €30,489 | €45,099 | +€14,610 | +47.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,489 | €35,099 | +€14,610 | +71.3% |
| Amounts payable | 17/49 | €115,830 | €84,424 | -€31,406 | -27.1% |
| Amounts payable after more than one year | 17 | €47,240 | €21,408 | -€25,832 | -54.7% |
| Financial debts | 170/4 | €47,240 | €21,408 | -€25,832 | -54.7% |
| Amounts payable within one year | 42/48 | €60,740 | €63,016 | +€2,276 | +3.7% |
| Current portion of amounts payable after more than one year | 42 | €26,451 | €25,832 | -€619 | -2.3% |
| Trade debts | 44 | €2,803 | €3,875 | +€1,072 | +38.3% |
| Suppliers | 440/4 | €2,803 | €3,875 | +€1,072 | +38.3% |
| Taxes, remuneration and social security | 45 | €5,188 | €8,061 | +€2,873 | +55.4% |
| Taxes | 450/3 | €3,037 | €3,731 | +€693 | +22.8% |
| Remuneration and social security | 454/9 | €2,150 | €4,330 | +€2,180 | +101.4% |
| Other amounts payable | 47/48 | €26,298 | €25,248 | -€1,050 | -4.0% |
| Accrued charges and deferred income | 492/3 | €7,850 | €0 | -€7,850 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,694 | €25,257 | +€563 | +2.3% |
| Other operating charges | 640/8 | €530 | €889 | +€360 | +67.9% |
| Non-recurring operating charges | 66A | - | €500 | +€500 | |
| Gross operating margin | 9900 | €43,183 | €47,413 | +€4,230 | +9.8% |
| Operating profit (loss) | 9901 | €17,959 | €20,767 | +€2,807 | +15.6% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €3,331 | €2,471 | -€860 | -25.8% |
| Recurring financial charges | 65 | €3,331 | €2,471 | -€860 | -25.8% |
| Profit (loss) for the period before taxes | 9903 | €14,628 | €18,296 | +€3,668 | +25.1% |
| Income taxes | 67/77 | €3,037 | €3,686 | +€648 | +21.3% |
| Profit (loss) for the period | 9904 | €11,591 | €14,610 | +€3,019 | +26.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,591 | €14,610 | +€3,019 | +26.0% |
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 4 October 2026 via checked.be.