DDSL Lawyer: 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.
DDSL Lawyer
Largest movements
- Tangible fixed assets +€291,614
up €291,614 (+63.0%), from €463,024 to €754,637
of which Land and buildings: +€305,219
- Cash -€8,575
down €8,575 (-39.4%), from €21,771 to €13,195
mainly Investment in fixed assets (net) (-€384,992) and Contributions, distributions and other (-€35,000)
- Debts after one year +€316,685
up €316,685 (+100%), from €316,243 to €632,928
- Profit (loss) carried forward -€57,548
down €57,548 (-41.4%), from €138,951 to €81,403
- Current portion of long-term debt +€10,115
up €10,115 (+29.8%), from €33,932 to €44,048
- Depreciation +€54,359
up €54,359 (+139%), from €39,019 to €93,378
- Gross operating margin -€22,529
down €22,529 (-18.1%), from €124,160 to €101,631
- Financial charges +€17,313
up €17,313 (+174%), from €9,974 to €27,287
- Taxes -€15,364
down €15,364 (-99.1%), from €15,506 to €141
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €508,380 | €786,331 | +€277,951 | +54.7% |
| Fixed assets | 21/28 | €463,024 | €754,637 | +€291,614 | +63.0% |
| Tangible fixed assets | 22/27 | €463,024 | €754,637 | +€291,614 | +63.0% |
| Land and buildings | 22 | €274,646 | €579,865 | +€305,219 | +111% |
| Plant, machinery and equipment | 23 | €111,180 | €106,617 | -€4,563 | -4.1% |
| Furniture and vehicles | 24 | €20,860 | €17,797 | -€3,063 | -14.7% |
| Other tangible fixed assets | 26 | €39,838 | €50,358 | +€10,521 | +26.4% |
| Assets under construction and advance payments | 27 | €16,500 | - | -€16,500 | |
| Current assets | 29/58 | €45,356 | €31,694 | -€13,662 | -30.1% |
| Amounts receivable within one year | 40/41 | €21,476 | €18,499 | -€2,977 | -13.9% |
| Trade receivables | 40 | €21,476 | €18,499 | -€2,977 | -13.9% |
| Cash at bank and in hand | 54/58 | €21,771 | €13,195 | -€8,575 | -39.4% |
| Deferred charges and accrued income | 490/1 | €2,110 | - | -€2,110 | |
| Total equity and liabilities | 10/49 | €508,380 | €786,331 | +€277,951 | +54.7% |
| Equity | 10/15 | €143,951 | €86,403 | -€57,548 | -40.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €138,951 | €81,403 | -€57,548 | -41.4% |
| Amounts payable | 17/49 | €364,429 | €699,928 | +€335,500 | +92.1% |
| Amounts payable after more than one year | 17 | €316,243 | €632,928 | +€316,685 | +100% |
| Financial debts | 170/4 | €316,243 | €632,928 | +€316,685 | +100% |
| Amounts payable within one year | 42/48 | €47,035 | €67,000 | +€19,965 | +42.4% |
| Current portion of amounts payable after more than one year | 42 | €33,932 | €44,048 | +€10,115 | +29.8% |
| Trade debts | 44 | €1,412 | €3,164 | +€1,752 | +124% |
| Suppliers | 440/4 | €1,412 | €3,164 | +€1,752 | +124% |
| Taxes, remuneration and social security | 45 | €11,388 | €17,927 | +€6,539 | +57.4% |
| Taxes | 450/3 | €11,388 | €17,927 | +€6,539 | +57.4% |
| Other amounts payable | 47/48 | €303 | €1,861 | +€1,558 | +514% |
| Accrued charges and deferred income | 492/3 | €1,150 | - | -€1,150 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,019 | €93,378 | +€54,359 | +139% |
| Other operating charges | 640/8 | €3,098 | €3,373 | +€274 | +8.8% |
| Gross operating margin | 9900 | €124,160 | €101,631 | -€22,529 | -18.1% |
| Operating profit (loss) | 9901 | €82,042 | €4,880 | -€77,162 | -94.1% |
| Financial income | 75/76B | €234 | €0 | -€233 | -99.8% |
| Recurring financial income | 75 | €234 | €0 | -€233 | -99.8% |
| Financial charges | 65/66B | €9,974 | €27,287 | +€17,313 | +174% |
| Recurring financial charges | 65 | €9,974 | €27,287 | +€17,313 | +174% |
| Profit (loss) for the period before taxes | 9903 | €72,302 | -€22,407 | -€94,709 | |
| Income taxes | 67/77 | €15,506 | €141 | -€15,364 | -99.1% |
| Profit (loss) for the period | 9904 | €56,796 | -€22,548 | -€79,344 | |
| Profit (loss) for the period to be appropriated | 9905 | €56,796 | -€22,548 | -€79,344 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.