D.D.L. 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.L. CONSULT
Largest movements
- Cash +€26,874
up €26,874 (+103%), from €26,178 to €53,051
mainly Depreciation (+€138,136) and Net result for the year (+€50,018)
- Receivables within one year +€24,799
up €24,799 (+63.9%), from €38,795 to €63,594
of which Trade receivables: +€25,221
- Tangible fixed assets -€21,923
down €21,923 (-2.7%), from €816,679 to €794,756
of which Land and buildings: -€97,037
- Other debts -€61,428
down €61,428 (-22.9%), from €268,680 to €207,252
- Profit (loss) carried forward +€51,280
up €51,280 (+19.5%), from -€262,838 to -€211,558
- Debts after one year +€18,913
up €18,913 (+6.5%), from €289,915 to €308,828
- Trade debts +€16,094
up €16,094 (+492%), from €3,269 to €19,363
- Current portion of long-term debt +€10,919
up €10,919 (+59.6%), from €18,307 to €29,226
- Gross operating margin +€63,450
up €63,450 (+45.4%), from €139,798 to €203,248
- Depreciation +€19,206
up €19,206 (+16.1%), from €118,930 to €138,136
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 | €933,135 | €965,994 | +€32,859 | +3.5% |
| Fixed assets | 21/28 | €866,679 | €844,756 | -€21,923 | -2.5% |
| Tangible fixed assets | 22/27 | €816,679 | €794,756 | -€21,923 | -2.7% |
| Land and buildings | 22 | €729,604 | €632,567 | -€97,037 | -13.3% |
| Plant, machinery and equipment | 23 | €12,390 | €12,618 | +€228 | +1.8% |
| Furniture and vehicles | 24 | €64,686 | €139,571 | +€74,885 | +116% |
| Other tangible fixed assets | 26 | €10,000 | €10,000 | = | 0.0% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €66,456 | €121,238 | +€54,782 | +82.4% |
| Stocks and contracts in progress | 3 | €1,483 | €1,812 | +€328 | +22.1% |
| Stocks | 30/36 | €1,483 | €1,812 | +€328 | +22.1% |
| Amounts receivable within one year | 40/41 | €38,795 | €63,594 | +€24,799 | +63.9% |
| Trade receivables | 40 | €37,735 | €62,956 | +€25,221 | +66.8% |
| Other amounts receivable | 41 | €1,060 | €638 | -€422 | -39.8% |
| Cash at bank and in hand | 54/58 | €26,178 | €53,051 | +€26,874 | +103% |
| Deferred charges and accrued income | 490/1 | - | €2,781 | +€2,781 | |
| Total equity and liabilities | 10/49 | €933,135 | €965,994 | +€32,859 | +3.5% |
| Equity | 10/15 | €294,299 | €344,316 | +€50,018 | +17.0% |
| Contributions | 10/11 | €518,600 | €518,600 | = | 0.0% |
| Reserves | 13 | €38,537 | €37,275 | -€1,262 | -3.3% |
| Tax-exempt reserves | 132 | €36,677 | €35,415 | -€1,262 | -3.4% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€262,838 | -€211,558 | +€51,280 | +19.5% |
| Provisions and deferred taxes | 16 | €49,790 | €49,140 | -€650 | -1.3% |
| Provisions for liabilities and charges | 160/5 | €38,959 | €38,959 | = | 0.0% |
| Pensions and similar obligations | 160 | €38,959 | €38,959 | = | 0.0% |
| Deferred taxes | 168 | €10,830 | €10,181 | -€650 | -6.0% |
| Amounts payable | 17/49 | €589,047 | €572,538 | -€16,509 | -2.8% |
| Amounts payable after more than one year | 17 | €289,915 | €308,828 | +€18,913 | +6.5% |
| Financial debts | 170/4 | €289,915 | €308,828 | +€18,913 | +6.5% |
| Amounts payable within one year | 42/48 | €296,097 | €261,676 | -€34,421 | -11.6% |
| Current portion of amounts payable after more than one year | 42 | €18,307 | €29,226 | +€10,919 | +59.6% |
| Financial debts | 43 | €80 | €0 | -€80 | -100% |
| Credit institutions | 430/8 | €80 | €0 | -€80 | -100% |
| Trade debts | 44 | €3,269 | €19,363 | +€16,094 | +492% |
| Suppliers | 440/4 | €3,269 | €19,363 | +€16,094 | +492% |
| Advances received on contracts in progress | 46 | €500 | €0 | -€500 | -100% |
| Taxes, remuneration and social security | 45 | €5,261 | €5,836 | +€575 | +10.9% |
| Taxes | 450/3 | €3,261 | €5,836 | +€2,575 | +78.9% |
| Remuneration and social security | 454/9 | €2,000 | €0 | -€2,000 | -100% |
| Other amounts payable | 47/48 | €268,680 | €207,252 | -€61,428 | -22.9% |
| Accrued charges and deferred income | 492/3 | €3,035 | €2,034 | -€1,001 | -33.0% |
| Non-recurring operating income | 76A | - | €17,389 | +€17,389 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €118,930 | €138,136 | +€19,206 | +16.1% |
| Other operating charges | 640/8 | €4,404 | €5,178 | +€774 | +17.6% |
| Gross operating margin | 9900 | €139,798 | €203,248 | +€63,450 | +45.4% |
| Operating profit (loss) | 9901 | €16,464 | €59,933 | +€43,470 | +264% |
| Financial charges | 65/66B | €8,968 | €10,033 | +€1,064 | +11.9% |
| Recurring financial charges | 65 | €8,968 | €10,033 | +€1,064 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | €7,496 | €49,901 | +€42,405 | +566% |
| Transfer from deferred taxes | 780 | €691 | €650 | -€41 | -6.0% |
| Income taxes | 67/77 | €8 | €533 | +€525 | +6,415% |
| Profit (loss) for the period | 9904 | €8,179 | €50,018 | +€41,839 | +512% |
| Transfer from tax-exempt reserves | 789 | €1,343 | €1,262 | -€81 | -6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,521 | €51,280 | +€41,758 | +439% |
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 19 October 2026 via checked.be.