DDV Advisory: 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.
DDV Advisory
Largest movements
- Cash +€52,382
up €52,382 (+216%), from €24,245 to €76,627
mainly Net result for the year (+€63,420) and Depreciation (+€8,591)
- Tangible fixed assets -€5,276
down €5,276 (-16.6%), from €31,704 to €26,429
of which Furniture and vehicles: -€5,094
- Reserves +€63,420
up €63,420 (+346%), from €18,346 to €81,766
- Other debts -€15,820
down €15,820 (-40.0%), from €39,535 to €23,715
- Gross operating margin +€63,465
up €63,465 (+251%), from €25,255 to €88,720
- Taxes +€11,645
up €11,645 (+237%), from €4,908 to €16,553
- Depreciation +€6,601
up €6,601 (+332%), from €1,990 to €8,591
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 | €67,557 | €115,043 | +€47,486 | +70.3% |
| Fixed assets | 21/28 | €31,704 | €26,429 | -€5,276 | -16.6% |
| Tangible fixed assets | 22/27 | €31,704 | €26,429 | -€5,276 | -16.6% |
| Plant, machinery and equipment | 23 | €479 | €298 | -€182 | -37.9% |
| Furniture and vehicles | 24 | €31,225 | €26,131 | -€5,094 | -16.3% |
| Current assets | 29/58 | €35,852 | €88,614 | +€52,762 | +147% |
| Amounts receivable within one year | 40/41 | €11,607 | €11,988 | +€381 | +3.3% |
| Trade receivables | 40 | €11,596 | €11,988 | +€392 | +3.4% |
| Other amounts receivable | 41 | €11 | - | -€11 | |
| Cash at bank and in hand | 54/58 | €24,245 | €76,627 | +€52,382 | +216% |
| Total equity and liabilities | 10/49 | €67,557 | €115,043 | +€47,486 | +70.3% |
| Equity | 10/15 | €20,346 | €83,766 | +€63,420 | +312% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €18,346 | €81,766 | +€63,420 | +346% |
| Distributable reserves | 133 | €18,346 | €81,766 | +€63,420 | +346% |
| Amounts payable | 17/49 | €47,211 | €31,277 | -€15,934 | -33.8% |
| Amounts payable within one year | 42/48 | €47,211 | €31,277 | -€15,934 | -33.8% |
| Trade debts | 44 | €202 | €168 | -€34 | -16.9% |
| Suppliers | 440/4 | €202 | €168 | -€34 | -16.9% |
| Taxes, remuneration and social security | 45 | €7,474 | €7,394 | -€79 | -1.1% |
| Taxes | 450/3 | €7,474 | €7,394 | -€79 | -1.1% |
| Other amounts payable | 47/48 | €39,535 | €23,715 | -€15,820 | -40.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,990 | €8,591 | +€6,601 | +332% |
| Other operating charges | 640/8 | - | €116 | +€116 | |
| Gross operating margin | 9900 | €25,255 | €88,720 | +€63,465 | +251% |
| Operating profit (loss) | 9901 | €23,265 | €80,013 | +€56,748 | +244% |
| Financial charges | 65/66B | €11 | €40 | +€29 | +259% |
| Recurring financial charges | 65 | €11 | €40 | +€29 | +259% |
| Profit (loss) for the period before taxes | 9903 | €23,254 | €79,973 | +€56,719 | +244% |
| Income taxes | 67/77 | €4,908 | €16,553 | +€11,645 | +237% |
| Profit (loss) for the period | 9904 | €18,346 | €63,420 | +€45,075 | +246% |
| Profit (loss) for the period to be appropriated | 9905 | €18,346 | €63,420 | +€45,075 | +246% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.