D&D CONSULTANTS: 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 CONSULTANTS
Largest movements
- Receivables within one year +€47,230
up €47,230 (+407%), from €11,608 to €58,837
of which Other amounts receivable: +€47,230
- Cash +€16,160
up €16,160 (+75.5%), from €21,401 to €37,561
mainly Net result for the year (+€30,782) and Tax, wage and social debts (+€22,841)
- Tangible fixed assets -€9,765
down €9,765 (-29.3%), from €33,310 to €23,545
- Reserves +€30,782
up €30,782 (+88.8%), from €34,680 to €65,463
- Tax, wage and social debts +€22,841
up €22,841 (+305%), from €7,483 to €30,324
of which Taxes: +€22,841
- Gross operating margin +€38,471
up €38,471 (+186%), from €20,710 to €59,181
- Taxes +€13,890
up €13,890 (+374%), from €3,714 to €17,604
- Depreciation -€1,133
down €1,133 (-10.4%), from €10,898 to €9,765
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 | €67,878 | €121,490 | +€53,611 | +79.0% |
| Fixed assets | 21/28 | €33,575 | €23,810 | -€9,765 | -29.1% |
| Tangible fixed assets | 22/27 | €33,310 | €23,545 | -€9,765 | -29.3% |
| Furniture and vehicles | 24 | €33,310 | €23,545 | -€9,765 | -29.3% |
| Financial fixed assets | 28 | €265 | €265 | = | 0.0% |
| Current assets | 29/58 | €34,304 | €97,680 | +€63,376 | +185% |
| Amounts receivable within one year | 40/41 | €11,608 | €58,837 | +€47,230 | +407% |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €11,608 | €58,837 | +€47,230 | +407% |
| Cash at bank and in hand | 54/58 | €21,401 | €37,561 | +€16,160 | +75.5% |
| Deferred charges and accrued income | 490/1 | €1,295 | €1,282 | -€13 | -1.0% |
| Total equity and liabilities | 10/49 | €67,878 | €121,490 | +€53,611 | +79.0% |
| Equity | 10/15 | €60,258 | €91,040 | +€30,782 | +51.1% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €34,680 | €65,463 | +€30,782 | +88.8% |
| Distributable reserves | 133 | €34,680 | €65,463 | +€30,782 | +88.8% |
| Profit (loss) carried forward | 14 | €5,118 | €5,118 | = | 0.0% |
| Amounts payable | 17/49 | €7,621 | €30,449 | +€22,829 | +300% |
| Amounts payable within one year | 42/48 | €7,621 | €30,449 | +€22,829 | +300% |
| Trade debts | 44 | €138 | €126 | -€12 | -8.7% |
| Suppliers | 440/4 | €138 | €126 | -€12 | -8.7% |
| Taxes, remuneration and social security | 45 | €7,483 | €30,324 | +€22,841 | +305% |
| Taxes | 450/3 | €7,483 | €30,324 | +€22,841 | +305% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,898 | €9,765 | -€1,133 | -10.4% |
| Other operating charges | 640/8 | €762 | €961 | +€199 | +26.1% |
| Gross operating margin | 9900 | €20,710 | €59,181 | +€38,471 | +186% |
| Operating profit (loss) | 9901 | €9,049 | €48,454 | +€39,405 | +435% |
| Financial income | 75/76B | - | €52 | +€52 | |
| Recurring financial income | 75 | - | €52 | +€52 | |
| Financial charges | 65/66B | €138 | €120 | -€18 | -12.8% |
| Recurring financial charges | 65 | €138 | €120 | -€18 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | €8,912 | €48,387 | +€39,475 | +443% |
| Income taxes | 67/77 | €3,714 | €17,604 | +€13,890 | +374% |
| Profit (loss) for the period | 9904 | €5,197 | €30,782 | +€25,585 | +492% |
| Profit (loss) for the period to be appropriated | 9905 | €5,197 | €30,782 | +€25,585 | +492% |
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 19 October 2026 via checked.be.