DDV-MANAGEMENT: 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-MANAGEMENT
Largest movements
- Cash -€16,832
down €16,832 (-99.6%), from €16,905 to €72
mainly Net result for the year (-€37,299) and Trade debts (-€887)
- Receivables within one year -€11,328
down €11,328 (-49.4%), from €22,932 to €11,604
of which Other amounts receivable: -€10,301
- Deferred charges and accrued income -€5,719
down €5,719 (-48.8%), from €11,716 to €5,997
- Profit (loss) carried forward -€37,299
down €37,299 (-150.5%), from -€24,789 to -€62,089
- Short-term financial debts +€3,985
up €3,985 (+287.0%), from €1,389 to €5,374
- Gross operating margin -€6,505
down €6,505 (-19.7%), from -€32,984 to -€39,489
- Financial income +€2,639
up €2,639 (+156.2%), from €1,690 to €4,329
- Depreciation -€616
down €616 (-72.1%), from €854 to €238
- Other operating charges +€536
up €536 (+69.3%), from €773 to €1,309
- Financial charges -€433
down €433 (-71.4%), from €606 to €173
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 | €121,184 | €87,066 | -€34,118 | -28.2% |
| Fixed assets | 21/28 | €20,309 | €20,071 | -€238 | -1.2% |
| Tangible fixed assets | 22/27 | €20,309 | €20,071 | -€238 | -1.2% |
| Furniture and vehicles | 24 | €20,309 | €20,071 | -€238 | -1.2% |
| Current assets | 29/58 | €100,875 | €66,995 | -€33,880 | -33.6% |
| Amounts receivable within one year | 40/41 | €22,932 | €11,604 | -€11,328 | -49.4% |
| Trade receivables | 40 | €1,275 | €248 | -€1,027 | -80.6% |
| Other amounts receivable | 41 | €21,657 | €11,356 | -€10,301 | -47.6% |
| Current investments | 50/53 | €49,322 | €49,322 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €16,905 | €72 | -€16,832 | -99.6% |
| Deferred charges and accrued income | 490/1 | €11,716 | €5,997 | -€5,719 | -48.8% |
| Total equity and liabilities | 10/49 | €121,184 | €87,066 | -€34,118 | -28.2% |
| Equity | 10/15 | €117,357 | €80,057 | -€37,299 | -31.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €123,546 | €123,546 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €121,686 | €123,546 | +€1,860 | +1.5% |
| Profit (loss) carried forward | 14 | -€24,789 | -€62,089 | -€37,299 | -150.5% |
| Amounts payable | 17/49 | €3,827 | €7,008 | +€3,181 | +83.1% |
| Amounts payable within one year | 42/48 | €3,827 | €6,709 | +€2,881 | +75.3% |
| Financial debts | 43 | €1,389 | €5,374 | +€3,985 | +287.0% |
| Credit institutions | 430/8 | €1,389 | €5,374 | +€3,985 | +287.0% |
| Trade debts | 44 | €2,222 | €1,334 | -€887 | -39.9% |
| Suppliers | 440/4 | €2,222 | €1,334 | -€887 | -39.9% |
| Taxes, remuneration and social security | 45 | €217 | - | -€217 | |
| Taxes | 450/3 | €217 | - | -€217 | |
| Accrued charges and deferred income | 492/3 | - | €300 | +€300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €854 | €238 | -€616 | -72.1% |
| Other operating charges | 640/8 | €773 | €1,309 | +€536 | +69.3% |
| Gross operating margin | 9900 | -€32,984 | -€39,489 | -€6,505 | -19.7% |
| Operating profit (loss) | 9901 | -€34,611 | -€41,037 | -€6,425 | -18.6% |
| Financial income | 75/76B | €1,690 | €4,329 | +€2,639 | +156.2% |
| Recurring financial income | 75 | €1,690 | €4,329 | +€2,639 | +156.2% |
| Financial charges | 65/66B | €606 | €173 | -€433 | -71.4% |
| Recurring financial charges | 65 | €606 | €173 | -€433 | -71.4% |
| Profit (loss) for the period before taxes | 9903 | -€33,527 | -€36,881 | -€3,354 | -10.0% |
| Income taxes | 67/77 | €342 | €419 | +€77 | +22.5% |
| Profit (loss) for the period | 9904 | -€33,869 | -€37,299 | -€3,431 | -10.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,869 | -€37,299 | -€3,431 | -10.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.