D&D MANAGEMENT CONSULTING: what changed
What changed
D&D MANAGEMENT CONSULTING
NACE 73.300, Public relations and communication consultancy
filed annual accounts (NBB)
Net result for the year
€84,086
2023 · €46,652+€37,434
Equity
€230,077
2023 · €229,990+€87
Cash
€116,398
2023 · €91,373+€25,025
Balance sheet total
€486,653
2023 · €456,232+€30,421
Largest movements
Assets
- Receivables within one year +€45,457
up €45,457 (+81.3%), from €55,937 to €101,394
of which Other amounts receivable: +€50,563
- Tangible fixed assets -€37,128
down €37,128 (-12.1%), from €305,989 to €268,861
of which Land and buildings: -€27,225
- Cash +€25,025
up €25,025 (+27.4%), from €91,373 to €116,398
mainly Net result for the year (+€84,086) and Depreciation (+€39,562)
Equity and liabilities
- Other debts +€25,500
up €25,500 (+43.6%), from €58,500 to €84,000
- Tax, wage and social debts +€19,942
up €19,942 (+203%), from €9,846 to €29,788
- Debts after one year -€15,933
down €15,933 (-11.2%), from €142,251 to €126,318
Income statement
- Gross operating margin +€31,313
up €31,313 (+25.9%), from €120,742 to €152,055
- Depreciation -€3,989
down €3,989 (-9.2%), from €43,551 to €39,562
- Taxes -€2,169
down €2,169 (-9.2%), from €23,500 to €21,331
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
€46,652
Gross operating margin
+€31,313
Depreciation
+€3,989
Other operating charges
-€249
Financial charges
+€212
Taxes
+€2,169
Result 2024
€84,086
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€127,066
Investment
-€2,434
Financing
-€99,607
Cash 2023
€91,373
From operations (derived)
+€127,066
Net result for the year
+€84,086
Depreciation
+€39,562
Receivables within one year
-€45,457
Deferred charges and accrued income
+€2,933
Tax, wage and social debts
+€19,942
Other debts
+€25,500
Accrued charges and deferred income
+€500
Investment (derived)
-€2,434
Investment in fixed assets (net)
-€2,434
Financing
-€99,607
Debts after one year
-€15,933
Current portion of long-term debt
+€326
Contributions, distributions and other
-€83,999
Cash 2024
€116,398
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €456,232 | €486,653 | +€30,421 | +6.7% |
| Fixed assets | 21/28 | €305,989 | €268,861 | -€37,128 | -12.1% |
| Tangible fixed assets | 22/27 | €305,989 | €268,861 | -€37,128 | -12.1% |
| Land and buildings | 22 | €263,690 | €236,465 | -€27,225 | -10.3% |
| Furniture and vehicles | 24 | €42,298 | €32,396 | -€9,902 | -23.4% |
| Other tangible fixed assets | 26 | €0 | - | -€0 | |
| Current assets | 29/58 | €150,243 | €217,792 | +€67,549 | +45.0% |
| Amounts receivable within one year | 40/41 | €55,937 | €101,394 | +€45,457 | +81.3% |
| Trade receivables | 40 | €6,106 | €1,000 | -€5,106 | -83.6% |
| Other amounts receivable | 41 | €49,831 | €100,394 | +€50,563 | +101% |
| Cash at bank and in hand | 54/58 | €91,373 | €116,398 | +€25,025 | +27.4% |
| Deferred charges and accrued income | 490/1 | €2,933 | - | -€2,933 | |
| Total equity and liabilities | 10/49 | €456,232 | €486,653 | +€30,421 | +6.7% |
| Equity | 10/15 | €229,990 | €230,077 | +€87 | 0.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €223,790 | €223,877 | +€87 | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €223,877 | +€222,017 | +11,936% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Other | 1319 | - | €223,877 | +€223,877 | |
| Distributable reserves | 133 | €221,930 | - | -€221,930 | |
| Amounts payable | 17/49 | €226,241 | €256,576 | +€30,335 | +13.4% |
| Amounts payable after more than one year | 17 | €142,251 | €126,318 | -€15,933 | -11.2% |
| Financial debts | 170/4 | €142,251 | €126,318 | -€15,933 | -11.2% |
| Amounts payable within one year | 42/48 | €83,990 | €129,758 | +€45,768 | +54.5% |
| Current portion of amounts payable after more than one year | 42 | €15,644 | €15,970 | +€326 | +2.1% |
| Taxes, remuneration and social security | 45 | €9,846 | €29,788 | +€19,942 | +203% |
| Taxes | 450/3 | €9,846 | €29,788 | +€19,942 | +203% |
| Other amounts payable | 47/48 | €58,500 | €84,000 | +€25,500 | +43.6% |
| Accrued charges and deferred income | 492/3 | - | €500 | +€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,551 | €39,562 | -€3,989 | -9.2% |
| Other operating charges | 640/8 | €3,499 | €3,748 | +€249 | +7.1% |
| Gross operating margin | 9900 | €120,742 | €152,055 | +€31,313 | +25.9% |
| Operating profit (loss) | 9901 | €73,692 | €108,745 | +€35,053 | +47.6% |
| Financial charges | 65/66B | €3,540 | €3,328 | -€212 | -6.0% |
| Recurring financial charges | 65 | €3,540 | €3,328 | -€212 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | €70,152 | €105,417 | +€35,265 | +50.3% |
| Income taxes | 67/77 | €23,500 | €21,331 | -€2,169 | -9.2% |
| Profit (loss) for the period | 9904 | €46,652 | €84,086 | +€37,434 | +80.2% |
| Profit (loss) for the period to be appropriated | 9905 | €46,652 | €84,086 | +€37,434 | +80.2% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.