DDSMG: 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.
DDSMG
Largest movements
- Cash +€121,518
up €121,518 (+72.0%), from €168,817 to €290,335
mainly Net result for the year (+€72,202) and Receivables within one year (+€20,470)
- Receivables within one year -€20,470
down €20,470 (-48.7%), from €42,069 to €21,599
of which Other amounts receivable: -€20,470
- Tangible fixed assets -€13,358
down €13,358 (-9.2%), from €144,526 to €131,168
of which Furniture and vehicles: -€14,061
- Reserves +€70,536
up €70,536 (+22.0%), from €320,976 to €391,513
of which Distributable reserves: +€70,536
- Tax, wage and social debts +€15,971
up €15,971 (+107.0%), from €14,931 to €30,902
- Gross operating margin +€101,074
up €101,074 (+337.8%), from €29,924 to €130,998
- Taxes +€31,223
up €31,223 (+520.5%), from €5,998 to €37,222
- Financial income -€3,794
down €3,794 (-72.7%), from €5,223 to €1,428
- Depreciation -€1,331
down €1,331 (-6.3%), from €21,027 to €19,695
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 | €356,520 | €443,503 | +€86,984 | +24.4% |
| Fixed assets | 21/28 | €144,526 | €131,168 | -€13,358 | -9.2% |
| Tangible fixed assets | 22/27 | €144,526 | €131,168 | -€13,358 | -9.2% |
| Land and buildings | 22 | €109,779 | €110,482 | +€703 | +0.6% |
| Furniture and vehicles | 24 | €34,747 | €20,686 | -€14,061 | -40.5% |
| Current assets | 29/58 | €211,994 | €312,335 | +€100,342 | +47.3% |
| Amounts receivable within one year | 40/41 | €42,069 | €21,599 | -€20,470 | -48.7% |
| Trade receivables | 40 | €21,599 | €21,599 | = | 0.0% |
| Other amounts receivable | 41 | €20,470 | €0 | -€20,470 | -100.0% |
| Cash at bank and in hand | 54/58 | €168,817 | €290,335 | +€121,518 | +72.0% |
| Deferred charges and accrued income | 490/1 | €1,108 | €402 | -€706 | -63.7% |
| Total equity and liabilities | 10/49 | €356,520 | €443,503 | +€86,984 | +24.4% |
| Equity | 10/15 | €339,576 | €410,113 | +€70,536 | +20.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €320,976 | €391,513 | +€70,536 | +22.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €319,116 | €389,653 | +€70,536 | +22.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €16,943 | €33,391 | +€16,447 | +97.1% |
| Amounts payable within one year | 42/48 | €16,943 | €33,278 | +€16,334 | +96.4% |
| Trade debts | 44 | €294 | €710 | +€415 | +141.2% |
| Suppliers | 440/4 | €294 | €710 | +€415 | +141.2% |
| Taxes, remuneration and social security | 45 | €14,931 | €30,902 | +€15,971 | +107.0% |
| Taxes | 450/3 | €14,931 | €30,902 | +€15,971 | +107.0% |
| Other amounts payable | 47/48 | €1,718 | €1,666 | -€52 | -3.0% |
| Accrued charges and deferred income | 492/3 | €0 | €113 | +€113 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,027 | €19,695 | -€1,331 | -6.3% |
| Other operating charges | 640/8 | €2,391 | €3,205 | +€814 | +34.1% |
| Gross operating margin | 9900 | €29,924 | €130,998 | +€101,074 | +337.8% |
| Operating profit (loss) | 9901 | €6,506 | €108,098 | +€101,591 | +1561.5% |
| Financial income | 75/76B | €5,223 | €1,428 | -€3,794 | -72.7% |
| Recurring financial income | 75 | €5,223 | €1,428 | -€3,794 | -72.7% |
| Financial charges | 65/66B | €103 | €102 | -€1 | -0.8% |
| Recurring financial charges | 65 | €103 | €102 | -€1 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | €11,626 | €109,424 | +€97,798 | +841.2% |
| Income taxes | 67/77 | €5,998 | €37,222 | +€31,223 | +520.5% |
| Profit (loss) for the period | 9904 | €5,627 | €72,202 | +€66,575 | +1183.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,627 | €72,202 | +€66,575 | +1183.0% |
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 3 October 2026 via checked.be.