DDV-Systems: 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-Systems
Largest movements
- Cash +€8,634
up €8,634 (+141.3%), from €6,109 to €14,742
mainly Net result for the year (+€27,869) and Trade debts (+€16,717)
- Tangible fixed assets -€7,346
down €7,346 (-27.2%), from €26,981 to €19,636
of which Furniture and vehicles: -€4,705
- Receivables within one year +€5,204
up €5,204 (+8.8%), from €59,195 to €64,400
of which Other amounts receivable: +€4,732
- Reserves +€27,419
new in 2025: €27,419
- Trade debts +€16,717
up €16,717 (+91.4%), from €18,282 to €34,999
- Tax, wage and social debts -€13,104
down €13,104 (-65.4%), from €20,030 to €6,926
of which Remuneration and social security: -€11,600
- Debts after one year -€11,864
down €11,864 (-100.0%), from €11,864 to €0
- Other debts -€8,916
down €8,916 (-26.6%), from €33,556 to €24,640
- Gross operating margin -€9,941
down €9,941 (-17.2%), from €57,712 to €47,771
- Taxes +€5,169
up €5,169 (+84.7%), from €6,099 to €11,268
- Depreciation +€2,218
up €2,218 (+43.3%), from €5,127 to €7,346
- Other operating charges -€1,127
down €1,127 (-64.6%), from €1,744 to €617
- Financial charges -€889
down €889 (-52.5%), from €1,693 to €804
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 | €92,766 | €99,286 | +€6,520 | +7.0% |
| Fixed assets | 21/28 | €27,036 | €19,691 | -€7,346 | -27.2% |
| Tangible fixed assets | 22/27 | €26,981 | €19,636 | -€7,346 | -27.2% |
| Plant, machinery and equipment | 23 | €5,943 | €3,302 | -€2,640 | -44.4% |
| Furniture and vehicles | 24 | €21,039 | €16,334 | -€4,705 | -22.4% |
| Financial fixed assets | 28 | €55 | €55 | = | 0.0% |
| Current assets | 29/58 | €65,730 | €79,595 | +€13,865 | +21.1% |
| Amounts receivable within one year | 40/41 | €59,195 | €64,400 | +€5,204 | +8.8% |
| Trade receivables | 40 | €59,195 | €59,667 | +€472 | +0.8% |
| Other amounts receivable | 41 | - | €4,732 | +€4,732 | |
| Cash at bank and in hand | 54/58 | €6,109 | €14,742 | +€8,634 | +141.3% |
| Deferred charges and accrued income | 490/1 | €426 | €453 | +€27 | +6.4% |
| Total equity and liabilities | 10/49 | €92,766 | €99,286 | +€6,520 | +7.0% |
| Equity | 10/15 | €1,550 | €29,419 | +€27,869 | +1798.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €27,419 | +€27,419 | |
| Distributable reserves | 133 | - | €27,419 | +€27,419 | |
| Profit (loss) carried forward | 14 | -€450 | €0 | +€450 | |
| Amounts payable | 17/49 | €91,217 | €69,867 | -€21,349 | -23.4% |
| Amounts payable after more than one year | 17 | €11,864 | €0 | -€11,864 | -100.0% |
| Financial debts | 170/4 | €11,864 | €0 | -€11,864 | -100.0% |
| Amounts payable within one year | 42/48 | €79,299 | €69,867 | -€9,432 | -11.9% |
| Current portion of amounts payable after more than one year | 42 | €7,431 | €0 | -€7,431 | -100.0% |
| Trade debts | 44 | €18,282 | €34,999 | +€16,717 | +91.4% |
| Suppliers | 440/4 | €18,282 | €34,999 | +€16,717 | +91.4% |
| Advances received on contracts in progress | 46 | - | €3,301 | +€3,301 | |
| Taxes, remuneration and social security | 45 | €20,030 | €6,926 | -€13,104 | -65.4% |
| Taxes | 450/3 | €8,430 | €6,926 | -€1,504 | -17.8% |
| Remuneration and social security | 454/9 | €11,600 | €0 | -€11,600 | -100.0% |
| Other amounts payable | 47/48 | €33,556 | €24,640 | -€8,916 | -26.6% |
| Accrued charges and deferred income | 492/3 | €54 | €0 | -€54 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,127 | €7,346 | +€2,218 | +43.3% |
| Other operating charges | 640/8 | €1,744 | €617 | -€1,127 | -64.6% |
| Gross operating margin | 9900 | €57,712 | €47,771 | -€9,941 | -17.2% |
| Operating profit (loss) | 9901 | €50,841 | €39,808 | -€11,032 | -21.7% |
| Financial income | 75/76B | - | €132 | +€132 | |
| Recurring financial income | 75 | - | €132 | +€132 | |
| Financial charges | 65/66B | €1,693 | €804 | -€889 | -52.5% |
| Recurring financial charges | 65 | €1,693 | €804 | -€889 | -52.5% |
| Profit (loss) for the period before taxes | 9903 | €49,148 | €39,137 | -€10,011 | -20.4% |
| Income taxes | 67/77 | €6,099 | €11,268 | +€5,169 | +84.7% |
| Profit (loss) for the period | 9904 | €43,049 | €27,869 | -€15,180 | -35.3% |
| Profit (loss) for the period to be appropriated | 9905 | €43,049 | €27,869 | -€15,180 | -35.3% |
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 9 October 2026 via checked.be.