D.D-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-CONSULTING
Largest movements
- Cash +€138,945
up €138,945 (+154.8%), from €89,740 to €228,685
mainly Net result for the year (+€141,677) and Receivables within one year (+€6,292)
- Reserves +€141,677
up €141,677 (+7.6%), from €1.9m to €2.0m
- Financial charges -€6,866
down €6,866 (-54.0%), from €12,716 to €5,850
- Financial income +€6,305
up €6,305 (+26.5%), from €23,793 to €30,098
- Taxes -€3,071
down €3,071 (-4.9%), from €63,210 to €60,139
- Gross operating margin -€2,687
down €2,687 (-1.5%), from €181,326 to €178,639
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 | €1,974,827 | €2,115,968 | +€141,141 | +7.1% |
| Fixed assets | 21/28 | €3,378 | €3,974 | +€596 | +17.7% |
| Tangible fixed assets | 22/27 | €3,351 | €3,974 | +€623 | +18.6% |
| Furniture and vehicles | 24 | €2,945 | €3,974 | +€1,029 | +34.9% |
| Other tangible fixed assets | 26 | €406 | €0 | -€406 | -100.0% |
| Financial fixed assets | 28 | €27 | €0 | -€27 | -100.0% |
| Current assets | 29/58 | €1,971,449 | €2,111,994 | +€140,545 | +7.1% |
| Amounts receivable within one year | 40/41 | €99,541 | €93,249 | -€6,292 | -6.3% |
| Trade receivables | 40 | €97,242 | €85,862 | -€11,380 | -11.7% |
| Other amounts receivable | 41 | €2,299 | €7,387 | +€5,088 | +221.3% |
| Current investments | 50/53 | €1,782,169 | €1,787,169 | +€5,000 | +0.3% |
| Cash at bank and in hand | 54/58 | €89,740 | €228,685 | +€138,945 | +154.8% |
| Deferred charges and accrued income | 490/1 | €0 | €2,892 | +€2,892 | |
| Total equity and liabilities | 10/49 | €1,974,827 | €2,115,968 | +€141,141 | +7.1% |
| Equity | 10/15 | €1,918,745 | €2,060,421 | +€141,677 | +7.4% |
| Contributions | 10/11 | €63,000 | €63,000 | = | 0.0% |
| Reserves | 13 | €1,855,745 | €1,997,421 | +€141,677 | +7.6% |
| Distributable reserves | 133 | €1,855,745 | €1,997,421 | +€141,677 | +7.6% |
| Amounts payable | 17/49 | €56,082 | €55,547 | -€535 | -1.0% |
| Amounts payable within one year | 42/48 | €56,082 | €55,547 | -€535 | -1.0% |
| Trade debts | 44 | €1,554 | €1,880 | +€326 | +21.0% |
| Suppliers | 440/4 | €1,554 | €1,880 | +€326 | +21.0% |
| Taxes, remuneration and social security | 45 | €25,973 | €23,592 | -€2,381 | -9.2% |
| Taxes | 450/3 | €25,973 | €23,592 | -€2,381 | -9.2% |
| Other amounts payable | 47/48 | €28,555 | €30,076 | +€1,520 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €623 | €633 | +€10 | +1.7% |
| Other operating charges | 640/8 | €379 | €439 | +€60 | +15.8% |
| Gross operating margin | 9900 | €181,326 | €178,639 | -€2,687 | -1.5% |
| Operating profit (loss) | 9901 | €180,325 | €177,568 | -€2,757 | -1.5% |
| Financial income | 75/76B | €23,793 | €30,098 | +€6,305 | +26.5% |
| Recurring financial income | 75 | €23,793 | €30,098 | +€6,305 | +26.5% |
| Financial charges | 65/66B | €12,716 | €5,850 | -€6,866 | -54.0% |
| Recurring financial charges | 65 | €12,716 | €5,850 | -€6,866 | -54.0% |
| Profit (loss) for the period before taxes | 9903 | €191,402 | €201,815 | +€10,414 | +5.4% |
| Income taxes | 67/77 | €63,210 | €60,139 | -€3,071 | -4.9% |
| Profit (loss) for the period | 9904 | €128,192 | €141,677 | +€13,485 | +10.5% |
| Profit (loss) for the period to be appropriated | 9905 | €128,192 | €141,677 | +€13,485 | +10.5% |
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 11 October 2026 via checked.be.