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 +€37,451
up €37,451 (+8492.3%), from €441 to €37,892
mainly Trade debts (+€98,546) and Other debts (+€20,762)
- Tangible fixed assets +€9,252
up €9,252 (+26.5%), from €34,854 to €44,106
of which Furniture and vehicles: +€12,086
- Receivables within one year +€9,247
up €9,247 (+20.4%), from €45,412 to €54,659
of which Trade receivables: +€34,204
- Deferred charges and accrued income +€4,751
up €4,751 (+547.4%), from €868 to €5,619
- Trade debts +€98,546
up €98,546 (+689.9%), from €14,284 to €112,830
- Profit (loss) carried forward -€53,165
down €53,165, from €41,799 to -€11,366
- Other debts +€20,762
new in 2025: €20,762
- Current portion of long-term debt -€3,909
down €3,909 (-23.8%), from €16,440 to €12,531
- Gross operating margin -€148,943
down €148,943, from €124,686 to -€24,257
- Staff costs -€15,530
down €15,530 (-81.5%), from €19,064 to €3,534
- Financial charges -€3,365
down €3,365 (-48.4%), from €6,957 to €3,592
of which Financial charges: -€4,215
- Depreciation +€3,119
up €3,119 (+19.7%), from €15,829 to €18,948
- Taxes -€1,649
down €1,649 (-90.4%), from €1,825 to €176
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 | €94,475 | €155,514 | +€61,039 | +64.6% |
| Fixed assets | 21/28 | €47,754 | €57,344 | +€9,590 | +20.1% |
| Tangible fixed assets | 22/27 | €34,854 | €44,106 | +€9,252 | +26.5% |
| Furniture and vehicles | 24 | €18,078 | €30,164 | +€12,086 | +66.9% |
| Other tangible fixed assets | 26 | €16,776 | €13,942 | -€2,834 | -16.9% |
| Financial fixed assets | 28 | €12,900 | €13,238 | +€338 | +2.6% |
| Current assets | 29/58 | €46,721 | €98,170 | +€51,449 | +110.1% |
| Amounts receivable within one year | 40/41 | €45,412 | €54,659 | +€9,247 | +20.4% |
| Trade receivables | 40 | €11,620 | €45,824 | +€34,204 | +294.4% |
| Other amounts receivable | 41 | €33,792 | €8,835 | -€24,957 | -73.9% |
| Cash at bank and in hand | 54/58 | €441 | €37,892 | +€37,451 | +8492.3% |
| Deferred charges and accrued income | 490/1 | €868 | €5,619 | +€4,751 | +547.4% |
| Total equity and liabilities | 10/49 | €94,475 | €155,514 | +€61,039 | +64.6% |
| Equity | 10/15 | €60,349 | €7,184 | -€53,165 | -88.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,799 | -€11,366 | -€53,165 | |
| Amounts payable | 17/49 | €34,126 | €148,330 | +€114,204 | +334.7% |
| Amounts payable after more than one year | 17 | €982 | - | -€982 | |
| Financial debts | 170/4 | €982 | - | -€982 | |
| Amounts payable within one year | 42/48 | €33,144 | €148,330 | +€115,186 | +347.5% |
| Current portion of amounts payable after more than one year | 42 | €16,440 | €12,531 | -€3,909 | -23.8% |
| Financial debts | 43 | €2,245 | €1,787 | -€458 | -20.4% |
| Credit institutions | 430/8 | €2,245 | €1,787 | -€458 | -20.4% |
| Trade debts | 44 | €14,284 | €112,830 | +€98,546 | +689.9% |
| Suppliers | 440/4 | €14,284 | €112,830 | +€98,546 | +689.9% |
| Taxes, remuneration and social security | 45 | €175 | €420 | +€245 | +140.0% |
| Taxes | 450/3 | €175 | €420 | +€245 | +140.0% |
| Other amounts payable | 47/48 | - | €20,762 | +€20,762 | |
| Non-recurring operating income | 76A | €59,070 | - | -€59,070 | |
| Remuneration, social security and pensions | 62 | €19,064 | €3,534 | -€15,530 | -81.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,829 | €18,948 | +€3,119 | +19.7% |
| Other operating charges | 640/8 | €1,269 | €2,715 | +€1,446 | +113.9% |
| Non-recurring operating charges | 66A | €2,440 | - | -€2,440 | |
| Gross operating margin | 9900 | €124,686 | -€24,257 | -€148,943 | |
| Operating profit (loss) | 9901 | €86,084 | -€49,454 | -€135,538 | |
| Financial income | 75/76B | €640 | €57 | -€583 | -91.1% |
| Recurring financial income | 75 | €640 | €57 | -€583 | -91.1% |
| Financial charges | 65/66B | €6,957 | €3,592 | -€3,365 | -48.4% |
| Recurring financial charges | 65 | €6,957 | €2,742 | -€4,215 | -60.6% |
| Non-recurring financial charges | 66B | - | €850 | +€850 | |
| Profit (loss) for the period before taxes | 9903 | €79,767 | -€52,989 | -€132,756 | |
| Income taxes | 67/77 | €1,825 | €176 | -€1,649 | -90.4% |
| Profit (loss) for the period | 9904 | €77,942 | -€53,165 | -€131,107 | |
| Profit (loss) for the period to be appropriated | 9905 | €77,942 | -€53,165 | -€131,107 |
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.