D.D.D. CONSULT: 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.D. CONSULT
Largest movements
- Tangible fixed assets -€41,907
down €41,907 (-6.2%), from €676,911 to €635,004
- Other debts -€66,794
no longer reported in 2025 (was €66,794)
- Reserves +€28,321
up €28,321 (+10.4%), from €271,856 to €300,177
of which Distributable reserves: +€28,321
- Tax, wage and social debts -€7,825
down €7,825 (-31.1%), from €25,143 to €17,318
- Gross operating margin -€11,592
down €11,592 (-11.2%), from €103,197 to €91,605
- Taxes -€6,232
down €6,232 (-42.4%), from €14,702 to €8,470
- Depreciation +€4,081
up €4,081 (+10.8%), from €37,826 to €41,907
- Other operating charges -€2,081
down €2,081 (-32.2%), from €6,468 to €4,387
- Financial charges +€1,255
up €1,255 (+17.3%), from €7,267 to €8,522
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 | €709,073 | €668,764 | -€40,309 | -5.7% |
| Fixed assets | 21/28 | €676,956 | €635,049 | -€41,907 | -6.2% |
| Tangible fixed assets | 22/27 | €676,911 | €635,004 | -€41,907 | -6.2% |
| Land and buildings | 22 | €508,900 | €489,450 | -€19,450 | -3.8% |
| Furniture and vehicles | 24 | €51,604 | €39,764 | -€11,840 | -22.9% |
| Other tangible fixed assets | 26 | €116,407 | €105,790 | -€10,617 | -9.1% |
| Financial fixed assets | 28 | €45 | €45 | = | 0.0% |
| Current assets | 29/58 | €32,117 | €33,715 | +€1,598 | +5.0% |
| Amounts receivable within one year | 40/41 | €8,301 | €11,097 | +€2,796 | +33.7% |
| Trade receivables | 40 | €8,300 | €11,078 | +€2,778 | +33.5% |
| Other amounts receivable | 41 | €1 | €19 | +€18 | +1800.0% |
| Cash at bank and in hand | 54/58 | €23,816 | €22,618 | -€1,198 | -5.0% |
| Total equity and liabilities | 10/49 | €709,073 | €668,764 | -€40,309 | -5.7% |
| Equity | 10/15 | €290,856 | €319,177 | +€28,321 | +9.7% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €271,856 | €300,177 | +€28,321 | +10.4% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,746 | €3,746 | = | 0.0% |
| Distributable reserves | 133 | €266,210 | €294,531 | +€28,321 | +10.6% |
| Amounts payable | 17/49 | €418,217 | €349,587 | -€68,630 | -16.4% |
| Amounts payable after more than one year | 17 | €277,444 | €283,480 | +€6,036 | +2.2% |
| Financial debts | 170/4 | €277,444 | €283,480 | +€6,036 | +2.2% |
| Amounts payable within one year | 42/48 | €140,773 | €66,107 | -€74,666 | -53.0% |
| Current portion of amounts payable after more than one year | 42 | €46,235 | €42,052 | -€4,183 | -9.0% |
| Trade debts | 44 | €2,601 | €6,737 | +€4,136 | +159.0% |
| Suppliers | 440/4 | €2,601 | €6,737 | +€4,136 | +159.0% |
| Taxes, remuneration and social security | 45 | €25,143 | €17,318 | -€7,825 | -31.1% |
| Taxes | 450/3 | €25,143 | €17,318 | -€7,825 | -31.1% |
| Other amounts payable | 47/48 | €66,794 | - | -€66,794 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,826 | €41,907 | +€4,081 | +10.8% |
| Other operating charges | 640/8 | €6,468 | €4,387 | -€2,081 | -32.2% |
| Gross operating margin | 9900 | €103,197 | €91,605 | -€11,592 | -11.2% |
| Operating profit (loss) | 9901 | €58,903 | €45,311 | -€13,592 | -23.1% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €7,267 | €8,522 | +€1,255 | +17.3% |
| Recurring financial charges | 65 | €7,267 | €8,522 | +€1,255 | +17.3% |
| Profit (loss) for the period before taxes | 9903 | €51,636 | €36,791 | -€14,845 | -28.7% |
| Income taxes | 67/77 | €14,702 | €8,470 | -€6,232 | -42.4% |
| Profit (loss) for the period | 9904 | €36,934 | €28,321 | -€8,613 | -23.3% |
| Profit (loss) for the period to be appropriated | 9905 | €36,934 | €28,321 | -€8,613 | -23.3% |
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 9 October 2026 via checked.be.