DDSF MANAGING: 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.
DDSF MANAGING
Largest movements
- Tangible fixed assets -€99,902
down €99,902 (-5.9%), from €1.7m to €1.6m
of which Land and buildings: -€90,000
- Receivables within one year +€69,258
up €69,258 (+112.8%), from €61,425 to €130,682
of which Trade receivables: +€77,144
- Cash -€66,387
down €66,387 (-23.5%), from €282,564 to €216,177
mainly Net result for the year (-€101,442) and Receivables within one year (-€69,258)
- Profit (loss) carried forward -€101,442
down €101,442 (-5.3%), from -€1.9m to -€2.0m
- Trade debts +€31,766
up €31,766 (+43.7%), from €72,774 to €104,540
- Gross operating margin -€13,672
down €13,672 (-43.6%), from €31,353 to €17,680
- Other operating charges -€1,273
down €1,273 (-7.5%), from €16,878 to €15,605
- Financial charges +€1,070
up €1,070 (+42.0%), from €2,546 to €3,616
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 | €2,028,743 | €1,931,712 | -€97,031 | -4.8% |
| Fixed assets | 21/28 | €1,684,755 | €1,584,853 | -€99,902 | -5.9% |
| Tangible fixed assets | 22/27 | €1,684,755 | €1,584,853 | -€99,902 | -5.9% |
| Land and buildings | 22 | €1,613,375 | €1,523,375 | -€90,000 | -5.6% |
| Plant, machinery and equipment | 23 | €71,380 | €61,478 | -€9,902 | -13.9% |
| Current assets | 29/58 | €343,989 | €346,859 | +€2,870 | +0.8% |
| Amounts receivable within one year | 40/41 | €61,425 | €130,682 | +€69,258 | +112.8% |
| Trade receivables | 40 | €41,104 | €118,247 | +€77,144 | +187.7% |
| Other amounts receivable | 41 | €20,321 | €12,435 | -€7,886 | -38.8% |
| Cash at bank and in hand | 54/58 | €282,564 | €216,177 | -€66,387 | -23.5% |
| Total equity and liabilities | 10/49 | €2,028,743 | €1,931,712 | -€97,031 | -4.8% |
| Equity | 10/15 | -€955,383 | -€1,056,825 | -€101,442 | -10.6% |
| Contributions | 10/11 | €950,000 | €950,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,905,383 | -€2,006,825 | -€101,442 | -5.3% |
| Amounts payable | 17/49 | €2,984,126 | €2,988,537 | +€4,411 | +0.1% |
| Amounts payable within one year | 42/48 | €2,984,126 | €2,988,537 | +€4,411 | +0.1% |
| Trade debts | 44 | €72,774 | €104,540 | +€31,766 | +43.7% |
| Suppliers | 440/4 | €72,774 | €104,540 | +€31,766 | +43.7% |
| Taxes, remuneration and social security | 45 | €158,925 | €145,588 | -€13,337 | -8.4% |
| Taxes | 450/3 | €32,925 | €19,588 | -€13,337 | -40.5% |
| Remuneration and social security | 454/9 | €126,000 | €126,000 | = | 0.0% |
| Other amounts payable | 47/48 | €2,752,427 | €2,738,409 | -€14,018 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €99,902 | €99,902 | -€0 | 0.0% |
| Other operating charges | 640/8 | €16,878 | €15,605 | -€1,273 | -7.5% |
| Gross operating margin | 9900 | €31,353 | €17,680 | -€13,672 | -43.6% |
| Operating profit (loss) | 9901 | -€85,427 | -€97,826 | -€12,400 | -14.5% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €2,546 | €3,616 | +€1,070 | +42.0% |
| Recurring financial charges | 65 | €2,546 | €3,616 | +€1,070 | +42.0% |
| Profit (loss) for the period before taxes | 9903 | -€87,972 | -€101,442 | -€13,470 | -15.3% |
| Profit (loss) for the period | 9904 | -€87,972 | -€101,442 | -€13,470 | -15.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€87,972 | -€101,442 | -€13,470 | -15.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.