DD-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.
DD-CONSULT
Largest movements
- Tangible fixed assets -€3,379
down €3,379 (-18.6%), from €18,194 to €14,815
of which Furniture and vehicles: -€2,252
- Other debts -€22,878
down €22,878 (-32.4%), from €70,675 to €47,797
- Reserves +€20,313
up €20,313 (+43.8%), from €46,371 to €66,684
- Tax, wage and social debts -€2,926
down €2,926 (-17.6%), from €16,595 to €13,669
of which Taxes: -€2,940
- Gross operating margin -€1,785
down €1,785 (-1.8%), from €101,573 to €99,788
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 | €153,600 | €149,024 | -€4,576 | -3.0% |
| Fixed assets | 21/28 | €18,294 | €14,914 | -€3,379 | -18.5% |
| Tangible fixed assets | 22/27 | €18,194 | €14,815 | -€3,379 | -18.6% |
| Plant, machinery and equipment | 23 | €1,336 | €208 | -€1,128 | -84.4% |
| Furniture and vehicles | 24 | €16,858 | €14,606 | -€2,252 | -13.4% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €135,307 | €134,110 | -€1,197 | -0.9% |
| Amounts receivable within one year | 40/41 | €14,430 | €13,794 | -€636 | -4.4% |
| Trade receivables | 40 | €14,430 | €13,516 | -€914 | -6.3% |
| Other amounts receivable | 41 | €0 | €278 | +€278 | |
| Cash at bank and in hand | 54/58 | €118,424 | €117,594 | -€830 | -0.7% |
| Deferred charges and accrued income | 490/1 | €2,453 | €2,721 | +€268 | +10.9% |
| Total equity and liabilities | 10/49 | €153,600 | €149,024 | -€4,576 | -3.0% |
| Equity | 10/15 | €64,971 | €85,284 | +€20,313 | +31.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €46,371 | €66,684 | +€20,313 | +43.8% |
| Distributable reserves | 133 | €46,371 | €66,684 | +€20,313 | +43.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €88,629 | €63,740 | -€24,889 | -28.1% |
| Amounts payable within one year | 42/48 | €88,329 | €62,636 | -€25,693 | -29.1% |
| Trade debts | 44 | €1,059 | €1,171 | +€111 | +10.5% |
| Suppliers | 440/4 | €1,059 | €1,171 | +€111 | +10.5% |
| Taxes, remuneration and social security | 45 | €16,595 | €13,669 | -€2,926 | -17.6% |
| Taxes | 450/3 | €13,447 | €10,507 | -€2,940 | -21.9% |
| Remuneration and social security | 454/9 | €3,148 | €3,162 | +€14 | +0.5% |
| Other amounts payable | 47/48 | €70,675 | €47,797 | -€22,878 | -32.4% |
| Accrued charges and deferred income | 492/3 | €300 | €1,104 | +€804 | +268% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,989 | €8,531 | +€542 | +6.8% |
| Other operating charges | 640/8 | €1,285 | €1,329 | +€44 | +3.5% |
| Gross operating margin | 9900 | €101,573 | €99,788 | -€1,785 | -1.8% |
| Operating profit (loss) | 9901 | €92,300 | €89,928 | -€2,372 | -2.6% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €84 | €889 | +€805 | +958% |
| Recurring financial charges | 65 | €84 | €889 | +€805 | +958% |
| Profit (loss) for the period before taxes | 9903 | €92,216 | €89,039 | -€3,177 | -3.4% |
| Income taxes | 67/77 | €19,578 | €18,726 | -€851 | -4.3% |
| Profit (loss) for the period | 9904 | €72,638 | €70,313 | -€2,325 | -3.2% |
| Profit (loss) for the period to be appropriated | 9905 | €72,638 | €70,313 | -€2,325 | -3.2% |
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 30 October 2026 via checked.be.