D&D Consult: what changed
D&D Consult
Largest movements
- Cash +€94,478
up €94,478 (+36.3%), from €260,086 to €354,564
mainly Net result for the year (+€131,144) and Depreciation (+€45,169)
- Tangible fixed assets -€31,597
down €31,597 (-38.2%), from €82,647 to €51,050
of which Land and buildings: -€18,282
- Receivables within one year +€9,162
up €9,162 (+46.5%), from €19,691 to €28,853
of which Other amounts receivable: +€12,475
- Profit (loss) carried forward +€131,145
up €131,145 (+48.6%), from €269,781 to €400,926
- Current portion of long-term debt -€41,494
no longer reported in 2025 (was €41,494)
- Other debts -€9,028
down €9,028 (-73.7%), from €12,244 to €3,216
- Tax, wage and social debts -€4,480
down €4,480 (-21.9%), from €20,445 to €15,965
- Gross operating margin +€86,041
up €86,041 (+61.3%), from €140,271 to €226,312
- Depreciation +€13,287
up €13,287 (+41.7%), from €31,882 to €45,169
- Taxes +€9,602
up €9,602 (+25.3%), from €37,922 to €47,524
- Financial income -€5,493
no longer reported in 2025 (was €5,493)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €362,640 | €434,467 | +€71,827 | +19.8% |
| Fixed assets | 21/28 | €82,647 | €51,050 | -€31,597 | -38.2% |
| Tangible fixed assets | 22/27 | €82,647 | €51,050 | -€31,597 | -38.2% |
| Land and buildings | 22 | €51,919 | €33,637 | -€18,282 | -35.2% |
| Plant, machinery and equipment | 23 | €714 | €371 | -€343 | -48.0% |
| Furniture and vehicles | 24 | €30,015 | €17,042 | -€12,973 | -43.2% |
| Current assets | 29/58 | €279,992 | €383,417 | +€103,425 | +36.9% |
| Amounts receivable within one year | 40/41 | €19,691 | €28,853 | +€9,162 | +46.5% |
| Trade receivables | 40 | €8,531 | €5,217 | -€3,314 | -38.8% |
| Other amounts receivable | 41 | €11,161 | €23,636 | +€12,475 | +112% |
| Cash at bank and in hand | 54/58 | €260,086 | €354,564 | +€94,478 | +36.3% |
| Deferred charges and accrued income | 490/1 | €214 | - | -€214 | |
| Total equity and liabilities | 10/49 | €362,640 | €434,467 | +€71,827 | +19.8% |
| Equity | 10/15 | €284,141 | €415,286 | +€131,145 | +46.2% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Contributions outside capital | 11 | €12,500 | €12,500 | = | 0.0% |
| Other | 1109/19 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €269,781 | €400,926 | +€131,145 | +48.6% |
| Amounts payable | 17/49 | €78,498 | €19,181 | -€59,317 | -75.6% |
| Amounts payable within one year | 42/48 | €78,498 | €19,181 | -€59,317 | -75.6% |
| Current portion of amounts payable after more than one year | 42 | €41,494 | - | -€41,494 | |
| Trade debts | 44 | €4,316 | - | -€4,316 | |
| Suppliers | 440/4 | €4,316 | - | -€4,316 | |
| Taxes, remuneration and social security | 45 | €20,445 | €15,965 | -€4,480 | -21.9% |
| Taxes | 450/3 | €20,445 | €15,965 | -€4,480 | -21.9% |
| Other amounts payable | 47/48 | €12,244 | €3,216 | -€9,028 | -73.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,882 | €45,169 | +€13,287 | +41.7% |
| Other operating charges | 640/8 | €993 | €2,475 | +€1,482 | +149% |
| Gross operating margin | 9900 | €140,271 | €226,312 | +€86,041 | +61.3% |
| Operating profit (loss) | 9901 | €107,396 | €178,668 | +€71,272 | +66.4% |
| Financial income | 75/76B | €5,493 | - | -€5,493 | |
| Recurring financial income | 75 | €5,493 | - | -€5,493 | |
| Financial charges | 65/66B | €136 | - | -€136 | |
| Recurring financial charges | 65 | €136 | - | -€136 | |
| Profit (loss) for the period before taxes | 9903 | €112,752 | €178,668 | +€65,916 | +58.5% |
| Income taxes | 67/77 | €37,922 | €47,524 | +€9,602 | +25.3% |
| Profit (loss) for the period | 9904 | €74,830 | €131,144 | +€56,314 | +75.3% |
| Profit (loss) for the period to be appropriated | 9905 | €74,830 | €131,144 | +€56,314 | +75.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.