D&D Consulting Services: 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 Services
Largest movements
- Receivables within one year +€304,226
up €304,226 (+320%), from €94,996 to €399,222
of which Other amounts receivable: +€303,618
- Tangible fixed assets -€293,438
down €293,438 (-99.4%), from €295,102 to €1,665
of which Land and buildings: -€292,088
- Deferred charges and accrued income -€8,033
down €8,033 (-99.1%), from €8,107 to €74
- Profit (loss) carried forward +€103,382
up €103,382 (+252%), from €41,047 to €144,428
- Debts after one year -€94,894
no longer reported in 2025 (was €94,894)
of which Financial debts: -€92,194
- Current portion of long-term debt -€41,978
no longer reported in 2025 (was €41,978)
- Tax, wage and social debts +€39,499
up €39,499 (+207%), from €19,091 to €58,589
of which Taxes: +€33,372
- Other debts +€26,688
up €26,688 (+115%), from €23,223 to €49,911
- Gross operating margin +€144,796
up €144,796 (+133%), from €109,023 to €253,819
- Taxes +€37,177
up €37,177 (+278%), from €13,375 to €50,552
- Staff costs +€16,902
up €16,902 (+37.4%), from €45,147 to €62,049
- Depreciation -€14,269
down €14,269 (-96.5%), from €14,793 to €524
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 | €400,996 | €404,720 | +€3,724 | +0.9% |
| Fixed assets | 21/28 | €295,102 | €4,665 | -€290,438 | -98.4% |
| Tangible fixed assets | 22/27 | €295,102 | €1,665 | -€293,438 | -99.4% |
| Land and buildings | 22 | €292,088 | - | -€292,088 | |
| Plant, machinery and equipment | 23 | €1,226 | €385 | -€841 | -68.6% |
| Furniture and vehicles | 24 | €1,494 | €1,280 | -€214 | -14.3% |
| Other tangible fixed assets | 26 | €295 | - | -€295 | |
| Financial fixed assets | 28 | - | €3,000 | +€3,000 | |
| Current assets | 29/58 | €105,894 | €400,055 | +€294,161 | +278% |
| Amounts receivable within one year | 40/41 | €94,996 | €399,222 | +€304,226 | +320% |
| Trade receivables | 40 | €14,108 | €14,716 | +€607 | +4.3% |
| Other amounts receivable | 41 | €80,887 | €384,506 | +€303,618 | +375% |
| Cash at bank and in hand | 54/58 | €2,791 | €759 | -€2,032 | -72.8% |
| Deferred charges and accrued income | 490/1 | €8,107 | €74 | -€8,033 | -99.1% |
| Total equity and liabilities | 10/49 | €400,996 | €404,720 | +€3,724 | +0.9% |
| Equity | 10/15 | €201,556 | €285,295 | +€83,739 | +41.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €141,909 | €122,266 | -€19,643 | -13.8% |
| Non-distributable reserves | 130/1 | €14,664 | €14,664 | = | 0.0% |
| Reserves not available under the articles | 1311 | €14,664 | €14,664 | = | 0.0% |
| Distributable reserves | 133 | €127,245 | €107,602 | -€19,643 | -15.4% |
| Profit (loss) carried forward | 14 | €41,047 | €144,428 | +€103,382 | +252% |
| Amounts payable | 17/49 | €199,440 | €119,425 | -€80,015 | -40.1% |
| Amounts payable after more than one year | 17 | €94,894 | - | -€94,894 | |
| Financial debts | 170/4 | €92,194 | - | -€92,194 | |
| Other amounts payable | 178/9 | €2,700 | - | -€2,700 | |
| Amounts payable within one year | 42/48 | €103,978 | €116,079 | +€12,101 | +11.6% |
| Current portion of amounts payable after more than one year | 42 | €41,978 | - | -€41,978 | |
| Financial debts | 43 | €4,743 | €6,916 | +€2,173 | +45.8% |
| Credit institutions | 430/8 | €4,743 | €6,916 | +€2,173 | +45.8% |
| Trade debts | 44 | €14,944 | €663 | -€14,281 | -95.6% |
| Suppliers | 440/4 | €14,944 | €663 | -€14,281 | -95.6% |
| Taxes, remuneration and social security | 45 | €19,091 | €58,589 | +€39,499 | +207% |
| Taxes | 450/3 | €14,769 | €48,141 | +€33,372 | +226% |
| Remuneration and social security | 454/9 | €4,322 | €10,449 | +€6,127 | +142% |
| Other amounts payable | 47/48 | €23,223 | €49,911 | +€26,688 | +115% |
| Accrued charges and deferred income | 492/3 | €568 | €3,346 | +€2,778 | +489% |
| Remuneration, social security and pensions | 62 | €45,147 | €62,049 | +€16,902 | +37.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,793 | €524 | -€14,269 | -96.5% |
| Other operating charges | 640/8 | €3,231 | €3,393 | +€162 | +5.0% |
| Gross operating margin | 9900 | €109,023 | €253,819 | +€144,796 | +133% |
| Operating profit (loss) | 9901 | €45,851 | €187,852 | +€142,001 | +310% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €6,577 | €8,918 | +€2,341 | +35.6% |
| Recurring financial charges | 65 | €6,577 | €8,918 | +€2,341 | +35.6% |
| Profit (loss) for the period before taxes | 9903 | €39,274 | €178,934 | +€139,660 | +356% |
| Income taxes | 67/77 | €13,375 | €50,552 | +€37,177 | +278% |
| Profit (loss) for the period | 9904 | €25,899 | €128,382 | +€102,483 | +396% |
| Profit (loss) for the period to be appropriated | 9905 | €25,899 | €128,382 | +€102,483 | +396% |
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 23 October 2026 via checked.be.