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
- Financial fixed assets +€41,901
up €41,901 (+29.3%), from €142,843 to €184,744
- Tangible fixed assets -€21,821
down €21,821 (-45.7%), from €47,781 to €25,960
of which Furniture and vehicles: -€21,171
- Cash +€9,713
up €9,713 (+380%), from €2,556 to €12,268
mainly Other debts (+€24,439) and Depreciation (+€21,821)
- Debts after one year -€27,801
down €27,801 (-33.5%), from €82,952 to €55,150
- Other debts +€24,439
up €24,439 (+220%), from €11,092 to €35,531
- Tax, wage and social debts +€12,088
up €12,088 (+55.1%), from €21,939 to €34,027
- Profit (loss) carried forward +€11,596
up €11,596 (+64.9%), from €17,878 to €29,474
- Trade debts +€7,584
up €7,584 (+269%), from €2,824 to €10,408
- Gross operating margin -€6,392
down €6,392 (-11.8%), from €54,272 to €47,880
- Financial charges -€1,370
down €1,370 (-21.0%), from €6,522 to €5,152
- Taxes -€1,329
down €1,329 (-14.6%), from €9,119 to €7,789
- Depreciation -€698
down €698 (-3.1%), from €22,519 to €21,821
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 | €220,124 | €248,787 | +€28,663 | +13.0% |
| Fixed assets | 21/28 | €190,624 | €210,704 | +€20,080 | +10.5% |
| Tangible fixed assets | 22/27 | €47,781 | €25,960 | -€21,821 | -45.7% |
| Land and buildings | 22 | €0 | - | = | |
| Furniture and vehicles | 24 | €45,375 | €24,204 | -€21,171 | -46.7% |
| Other tangible fixed assets | 26 | €2,406 | €1,756 | -€650 | -27.0% |
| Financial fixed assets | 28 | €142,843 | €184,744 | +€41,901 | +29.3% |
| Current assets | 29/58 | €29,500 | €38,083 | +€8,582 | +29.1% |
| Amounts receivable after more than one year | 29 | €25,000 | €25,000 | = | 0.0% |
| Other amounts receivable | 291 | €25,000 | €25,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,881 | €744 | -€1,137 | -60.4% |
| Trade receivables | 40 | €690 | €744 | +€54 | +7.9% |
| Other amounts receivable | 41 | €1,191 | €0 | -€1,191 | -100% |
| Cash at bank and in hand | 54/58 | €2,556 | €12,268 | +€9,713 | +380% |
| Deferred charges and accrued income | 490/1 | €64 | €71 | +€7 | +10.3% |
| Total equity and liabilities | 10/49 | €220,124 | €248,787 | +€28,663 | +13.0% |
| Equity | 10/15 | €73,843 | €85,440 | +€11,596 | +15.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €49,765 | €49,765 | = | 0.0% |
| Distributable reserves | 133 | €49,765 | €49,765 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,878 | €29,474 | +€11,596 | +64.9% |
| Amounts payable | 17/49 | €146,281 | €163,347 | +€17,066 | +11.7% |
| Amounts payable after more than one year | 17 | €82,952 | €55,150 | -€27,801 | -33.5% |
| Financial debts | 170/4 | €82,952 | €55,150 | -€27,801 | -33.5% |
| Amounts payable within one year | 42/48 | €62,730 | €107,769 | +€45,039 | +71.8% |
| Current portion of amounts payable after more than one year | 42 | €26,876 | €27,802 | +€927 | +3.4% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €2,824 | €10,408 | +€7,584 | +269% |
| Suppliers | 440/4 | €2,824 | €10,408 | +€7,584 | +269% |
| Taxes, remuneration and social security | 45 | €21,939 | €34,027 | +€12,088 | +55.1% |
| Taxes | 450/3 | €21,939 | €34,027 | +€12,088 | +55.1% |
| Other amounts payable | 47/48 | €11,092 | €35,531 | +€24,439 | +220% |
| Accrued charges and deferred income | 492/3 | €600 | €428 | -€171 | -28.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,519 | €21,821 | -€698 | -3.1% |
| Other operating charges | 640/8 | €343 | €592 | +€249 | +72.5% |
| Non-recurring operating charges | 66A | - | €1,353 | +€1,353 | |
| Gross operating margin | 9900 | €54,272 | €47,880 | -€6,392 | -11.8% |
| Operating profit (loss) | 9901 | €31,410 | €24,114 | -€7,297 | -23.2% |
| Financial income | 75/76B | €734 | €424 | -€310 | -42.3% |
| Recurring financial income | 75 | €734 | €424 | -€310 | -42.3% |
| Financial charges | 65/66B | €6,522 | €5,152 | -€1,370 | -21.0% |
| Recurring financial charges | 65 | €6,522 | €5,152 | -€1,370 | -21.0% |
| Profit (loss) for the period before taxes | 9903 | €25,622 | €19,386 | -€6,237 | -24.3% |
| Income taxes | 67/77 | €9,119 | €7,789 | -€1,329 | -14.6% |
| Profit (loss) for the period | 9904 | €16,504 | €11,596 | -€4,907 | -29.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,504 | €11,596 | -€4,907 | -29.7% |
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 29 October 2026 via checked.be.