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
- Cash -€103,077
down €103,077 (-54.3%), from €189,801 to €86,724
mainly Accrued charges and deferred income (-€40,174) and Receivables within one year (-€32,687)
- Receivables within one year +€32,687
up €32,687 (+118%), from €27,813 to €60,500
- Accrued charges and deferred income -€40,174
no longer reported in 2025 (was €40,174)
- Other debts -€22,968
down €22,968 (-17.6%), from €130,499 to €107,531
- Contributions -€6,200
no longer reported in 2025 (was €6,200)
- Reserves -€5,220
down €5,220 (-18.3%), from €28,523 to €23,303
of which Distributable reserves: -€3,360
- Tax, wage and social debts +€2,940
up €2,940 (+23.6%), from €12,465 to €15,405
of which Taxes: +€2,761
- Financial charges +€124,810
up €124,810 (+102%), from €122,928 to €247,738
- Gross operating margin +€108,249
up €108,249 (+83.0%), from €130,387 to €238,635
- Taxes -€2,509
down €2,509 (-99.9%), from €2,511 to €3
- Financial income +€2,459
up €2,459 (+153%), from €1,604 to €4,063
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 | €217,862 | €147,224 | -€70,637 | -32.4% |
| Fixed assets | 21/28 | €248 | - | -€248 | |
| Tangible fixed assets | 22/27 | €248 | - | -€248 | |
| Plant, machinery and equipment | 23 | €248 | - | -€248 | |
| Current assets | 29/58 | €217,614 | €147,224 | -€70,390 | -32.3% |
| Amounts receivable within one year | 40/41 | €27,813 | €60,500 | +€32,687 | +118% |
| Trade receivables | 40 | €27,813 | €60,500 | +€32,687 | +118% |
| Cash at bank and in hand | 54/58 | €189,801 | €86,724 | -€103,077 | -54.3% |
| Total equity and liabilities | 10/49 | €217,862 | €147,224 | -€70,637 | -32.4% |
| Equity | 10/15 | €34,723 | €23,233 | -€11,491 | -33.1% |
| Contributions | 10/11 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €28,523 | €23,303 | -€5,220 | -18.3% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €26,663 | €23,303 | -€3,360 | -12.6% |
| Profit (loss) carried forward | 14 | - | -€70 | -€70 | |
| Amounts payable | 17/49 | €183,138 | €123,992 | -€59,147 | -32.3% |
| Amounts payable within one year | 42/48 | €142,964 | €123,992 | -€18,972 | -13.3% |
| Trade debts | 44 | - | €1,056 | +€1,056 | |
| Suppliers | 440/4 | - | €1,056 | +€1,056 | |
| Taxes, remuneration and social security | 45 | €12,465 | €15,405 | +€2,940 | +23.6% |
| Taxes | 450/3 | €12,465 | €15,225 | +€2,761 | +22.1% |
| Remuneration and social security | 454/9 | - | €179 | +€179 | |
| Other amounts payable | 47/48 | €130,499 | €107,531 | -€22,968 | -17.6% |
| Accrued charges and deferred income | 492/3 | €40,174 | - | -€40,174 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €594 | €248 | -€347 | -58.3% |
| Gross operating margin | 9900 | €130,387 | €238,635 | +€108,249 | +83.0% |
| Operating profit (loss) | 9901 | €129,792 | €238,388 | +€108,595 | +83.7% |
| Financial income | 75/76B | €1,604 | €4,063 | +€2,459 | +153% |
| Recurring financial income | 75 | €1,604 | €4,063 | +€2,459 | +153% |
| Financial charges | 65/66B | €122,928 | €247,738 | +€124,810 | +102% |
| Recurring financial charges | 65 | €122,928 | €247,738 | +€124,810 | +102% |
| Profit (loss) for the period before taxes | 9903 | €8,468 | -€5,288 | -€13,756 | |
| Income taxes | 67/77 | €2,511 | €3 | -€2,509 | -99.9% |
| Profit (loss) for the period | 9904 | €5,956 | -€5,291 | -€11,247 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,956 | -€5,291 | -€11,247 |
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 25 October 2026 via checked.be.