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
- Receivables within one year +€21,116
up €21,116 (+181%), from €11,650 to €32,766
of which Other amounts receivable: +€18,844
- Tangible fixed assets -€13,068
down €13,068 (-91.5%), from €14,277 to €1,209
- Deferred charges and accrued income +€2,129
up €2,129 (+240%), from €888 to €3,017
- Current portion of long-term debt +€3,766
new in 2025: €3,766
- Other debts +€2,812
up €2,812 (+1,497%), from €188 to €3,000
- Tax, wage and social debts +€1,984
up €1,984 (+11.6%), from €17,173 to €19,157
- Trade debts +€1,237
up €1,237 (+23.2%), from €5,320 to €6,557
- Gross operating margin +€3,230
up €3,230 (+16.6%), from €19,514 to €22,744
- Depreciation -€3,001
down €3,001 (-81.8%), from €3,668 to €666
- Financial charges +€1,397
up €1,397 (+56.5%), from €2,473 to €3,870
- Taxes -€1,234
down €1,234 (-22.1%), from €5,570 to €4,336
- Financial income +€1,110
up €1,110 (+475%), from €233 to €1,343
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 | €39,716 | €49,732 | +€10,016 | +25.2% |
| Fixed assets | 21/28 | €14,277 | €1,209 | -€13,068 | -91.5% |
| Tangible fixed assets | 22/27 | €14,277 | €1,209 | -€13,068 | -91.5% |
| Furniture and vehicles | 24 | €14,277 | €1,209 | -€13,068 | -91.5% |
| Current assets | 29/58 | €25,439 | €48,523 | +€23,084 | +90.7% |
| Amounts receivable within one year | 40/41 | €11,650 | €32,766 | +€21,116 | +181% |
| Trade receivables | 40 | €11,650 | €13,922 | +€2,272 | +19.5% |
| Other amounts receivable | 41 | - | €18,844 | +€18,844 | |
| Current investments | 50/53 | €9,956 | €9,956 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,944 | €2,783 | -€161 | -5.5% |
| Deferred charges and accrued income | 490/1 | €888 | €3,017 | +€2,129 | +240% |
| Total equity and liabilities | 10/49 | €39,716 | €49,732 | +€10,016 | +25.2% |
| Equity | 10/15 | €15,785 | €16,152 | +€367 | +2.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €12,785 | €13,152 | +€367 | +2.9% |
| Distributable reserves | 133 | €12,785 | €13,152 | +€367 | +2.9% |
| Amounts payable | 17/49 | €23,931 | €33,580 | +€9,649 | +40.3% |
| Amounts payable within one year | 42/48 | €22,681 | €32,480 | +€9,799 | +43.2% |
| Current portion of amounts payable after more than one year | 42 | - | €3,766 | +€3,766 | |
| Trade debts | 44 | €5,320 | €6,557 | +€1,237 | +23.2% |
| Suppliers | 440/4 | €5,320 | €6,557 | +€1,237 | +23.2% |
| Taxes, remuneration and social security | 45 | €17,173 | €19,157 | +€1,984 | +11.6% |
| Taxes | 450/3 | €17,173 | €19,157 | +€1,984 | +11.6% |
| Other amounts payable | 47/48 | €188 | €3,000 | +€2,812 | +1,497% |
| Accrued charges and deferred income | 492/3 | €1,250 | €1,100 | -€150 | -12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,668 | €666 | -€3,001 | -81.8% |
| Other operating charges | 640/8 | €671 | €1,431 | +€760 | +113% |
| Non-recurring operating charges | 66A | - | €13,417 | +€13,417 | |
| Gross operating margin | 9900 | €19,514 | €22,744 | +€3,230 | +16.6% |
| Operating profit (loss) | 9901 | €15,175 | €7,230 | -€7,946 | -52.4% |
| Financial income | 75/76B | €233 | €1,343 | +€1,110 | +475% |
| Recurring financial income | 75 | €233 | €1,343 | +€1,110 | +475% |
| Financial charges | 65/66B | €2,473 | €3,870 | +€1,397 | +56.5% |
| Recurring financial charges | 65 | €2,473 | €3,870 | +€1,397 | +56.5% |
| Profit (loss) for the period before taxes | 9903 | €12,936 | €4,703 | -€8,233 | -63.6% |
| Income taxes | 67/77 | €5,570 | €4,336 | -€1,234 | -22.1% |
| Profit (loss) for the period | 9904 | €7,366 | €367 | -€6,999 | -95.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,366 | €367 | -€6,999 | -95.0% |
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 15 October 2026 via checked.be.