DDV: 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.
DDV
Largest movements
- Receivables within one year -€68,557
down €68,557 (-50.9%), from €134,739 to €66,182
of which Trade receivables: -€102,238
- Deferred charges and accrued income +€31,844
up €31,844 (+339.8%), from €9,370 to €41,214
- Cash +€14,483
up €14,483 (+680.1%), from €2,130 to €16,612
mainly Receivables within one year (+€68,557) and Net result for the year (+€48,201)
- Trade debts -€37,128
down €37,128 (-55.5%), from €66,858 to €29,730
- Other debts +€19,848
up €19,848 (+70.0%), from €28,353 to €48,201
- Tax, wage and social debts -€4,951
down €4,951 (-23.9%), from €20,726 to €15,775
of which Remuneration and social security: -€2,981
- Financial charges +€8,701
up €8,701 (+206.7%), from €4,209 to €12,910
- Other operating charges +€6,149
up €6,149 (+469.5%), from €1,310 to €7,459
- Taxes -€1,916
down €1,916 (-12.4%), from €15,437 to €13,521
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 | €146,239 | €124,009 | -€22,231 | -15.2% |
| Current assets | 29/58 | €146,239 | €124,009 | -€22,231 | -15.2% |
| Amounts receivable within one year | 40/41 | €134,739 | €66,182 | -€68,557 | -50.9% |
| Trade receivables | 40 | €129,424 | €27,186 | -€102,238 | -79.0% |
| Other amounts receivable | 41 | €5,316 | €38,996 | +€33,681 | +633.6% |
| Cash at bank and in hand | 54/58 | €2,130 | €16,612 | +€14,483 | +680.1% |
| Deferred charges and accrued income | 490/1 | €9,370 | €41,214 | +€31,844 | +339.8% |
| Total equity and liabilities | 10/49 | €146,239 | €124,009 | -€22,231 | -15.2% |
| Equity | 10/15 | €30,303 | €30,303 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €28,303 | €28,303 | = | 0.0% |
| Distributable reserves | 133 | €28,303 | €28,303 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €115,937 | €93,706 | -€22,231 | -19.2% |
| Amounts payable within one year | 42/48 | €115,937 | €93,706 | -€22,231 | -19.2% |
| Trade debts | 44 | €66,858 | €29,730 | -€37,128 | -55.5% |
| Suppliers | 440/4 | €66,858 | €29,730 | -€37,128 | -55.5% |
| Taxes, remuneration and social security | 45 | €20,726 | €15,775 | -€4,951 | -23.9% |
| Taxes | 450/3 | €17,745 | €15,775 | -€1,970 | -11.1% |
| Remuneration and social security | 454/9 | €2,981 | €0 | -€2,981 | -100.0% |
| Other amounts payable | 47/48 | €28,353 | €48,201 | +€19,848 | +70.0% |
| Other operating charges | 640/8 | €1,310 | €7,459 | +€6,149 | +469.5% |
| Non-recurring operating charges | 66A | €41,041 | €0 | -€41,041 | -100.0% |
| Gross operating margin | 9900 | €82,803 | €82,091 | -€712 | -0.9% |
| Operating profit (loss) | 9901 | €40,452 | €74,632 | +€34,180 | +84.5% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €4,209 | €12,910 | +€8,701 | +206.7% |
| Recurring financial charges | 65 | €4,209 | €12,910 | +€8,701 | +206.7% |
| Profit (loss) for the period before taxes | 9903 | €36,243 | €61,722 | +€25,479 | +70.3% |
| Income taxes | 67/77 | €15,437 | €13,521 | -€1,916 | -12.4% |
| Profit (loss) for the period | 9904 | €20,806 | €48,201 | +€27,395 | +131.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,806 | €48,201 | +€27,395 | +131.7% |
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 6 October 2026 via checked.be.