D.D.A. CONSULTING: 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.
D.D.A. CONSULTING
Largest movements
- Cash +€56,583
up €56,583 (+63.5%), from €89,103 to €145,686
mainly Net result for the year (+€74,865) and Other debts (+€31,367)
- Receivables within one year -€11,177
down €11,177 (-77.0%), from €14,516 to €3,339
of which Trade receivables: -€10,821
- Tangible fixed assets -€3,751
down €3,751 (-78.3%), from €4,789 to €1,038
of which Furniture and vehicles: -€3,548
- Other debts +€31,367
up €31,367 (+241%), from €13,005 to €44,372
- Tax, wage and social debts +€16,401
up €16,401 (+858%), from €1,911 to €18,313
- Reserves -€6,816
down €6,816 (-3.8%), from €180,961 to €174,145
of which Distributable reserves: -€6,816
- Gross operating margin +€23,917
up €23,917 (+26.5%), from €90,193 to €114,110
- Taxes +€8,602
up €8,602 (+30.2%), from €28,489 to €37,091
- Financial income +€3,121
up €3,121 (+110%), from €2,831 to €5,952
- Financial charges +€2,720
up €2,720 (+1,091%), from €249 to €2,970
- Depreciation -€1,395
down €1,395 (-27.1%), from €5,146 to €3,751
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 | €215,941 | €256,836 | +€40,895 | +18.9% |
| Fixed assets | 21/28 | €6,770 | €3,018 | -€3,751 | -55.4% |
| Tangible fixed assets | 22/27 | €4,789 | €1,038 | -€3,751 | -78.3% |
| Furniture and vehicles | 24 | €3,548 | - | -€3,548 | |
| Other tangible fixed assets | 26 | €1,241 | €1,038 | -€203 | -16.4% |
| Financial fixed assets | 28 | €1,981 | €1,981 | = | 0.0% |
| Current assets | 29/58 | €209,172 | €253,817 | +€44,646 | +21.3% |
| Amounts receivable within one year | 40/41 | €14,516 | €3,339 | -€11,177 | -77.0% |
| Trade receivables | 40 | €11,752 | €930 | -€10,821 | -92.1% |
| Other amounts receivable | 41 | €2,765 | €2,409 | -€356 | -12.9% |
| Current investments | 50/53 | €105,318 | €104,352 | -€966 | -0.9% |
| Cash at bank and in hand | 54/58 | €89,103 | €145,686 | +€56,583 | +63.5% |
| Deferred charges and accrued income | 490/1 | €234 | €441 | +€206 | +88.1% |
| Total equity and liabilities | 10/49 | €215,941 | €256,836 | +€40,895 | +18.9% |
| Equity | 10/15 | €200,961 | €194,145 | -€6,816 | -3.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €180,961 | €174,145 | -€6,816 | -3.8% |
| Tax-exempt reserves | 132 | €1,200 | €1,200 | = | 0.0% |
| Distributable reserves | 133 | €179,761 | €172,945 | -€6,816 | -3.8% |
| Amounts payable | 17/49 | €14,980 | €62,691 | +€47,711 | +318% |
| Amounts payable within one year | 42/48 | €14,980 | €62,691 | +€47,711 | +318% |
| Trade debts | 44 | €64 | €6 | -€58 | -90.2% |
| Suppliers | 440/4 | €64 | €6 | -€58 | -90.2% |
| Taxes, remuneration and social security | 45 | €1,911 | €18,313 | +€16,401 | +858% |
| Taxes | 450/3 | €1,911 | €18,313 | +€16,401 | +858% |
| Other amounts payable | 47/48 | €13,005 | €44,372 | +€31,367 | +241% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,146 | €3,751 | -€1,395 | -27.1% |
| Other operating charges | 640/8 | €1,068 | €1,386 | +€317 | +29.7% |
| Gross operating margin | 9900 | €90,193 | €114,110 | +€23,917 | +26.5% |
| Operating profit (loss) | 9901 | €83,979 | €108,974 | +€24,995 | +29.8% |
| Financial income | 75/76B | €2,831 | €5,952 | +€3,121 | +110% |
| Recurring financial income | 75 | €2,831 | €5,952 | +€3,121 | +110% |
| Financial charges | 65/66B | €249 | €2,970 | +€2,720 | +1,091% |
| Recurring financial charges | 65 | €249 | €2,970 | +€2,720 | +1,091% |
| Profit (loss) for the period before taxes | 9903 | €86,561 | €111,956 | +€25,395 | +29.3% |
| Income taxes | 67/77 | €28,489 | €37,091 | +€8,602 | +30.2% |
| Profit (loss) for the period | 9904 | €58,072 | €74,865 | +€16,793 | +28.9% |
| Profit (loss) for the period to be appropriated | 9905 | €58,072 | €74,865 | +€16,793 | +28.9% |
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 14 October 2026 via checked.be.