DD CONSULT & TRADE: 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 & TRADE
Largest movements
- Current investments -€470,295
down €470,295 (-55.8%), from €842,887 to €372,591
- Receivables within one year -€24,311
down €24,311 (-76.1%), from €31,963 to €7,652
of which Trade receivables: -€24,323
- Cash -€10,299
down €10,299 (-12.3%), from €83,648 to €73,349
mainly Contributions, distributions and other (-€705,882) and Investment in fixed assets (net) (-€6,202)
- Reserves -€519,551
down €519,551 (-54.2%), from €959,310 to €439,759
of which Distributable reserves: -€519,551
- Taxes -€23,752
down €23,752 (-25.0%), from €95,115 to €71,363
- Gross operating margin +€14,076
up €14,076 (+6.2%), from €228,017 to €242,092
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 | €999,927 | €486,722 | -€513,205 | -51.3% |
| Fixed assets | 21/28 | €41,239 | €32,813 | -€8,426 | -20.4% |
| Tangible fixed assets | 22/27 | €41,239 | €32,813 | -€8,426 | -20.4% |
| Plant, machinery and equipment | 23 | €2,711 | €1,433 | -€1,279 | -47.2% |
| Furniture and vehicles | 24 | €38,528 | €31,380 | -€7,148 | -18.6% |
| Current assets | 29/58 | €958,688 | €453,909 | -€504,779 | -52.7% |
| Amounts receivable within one year | 40/41 | €31,963 | €7,652 | -€24,311 | -76.1% |
| Trade receivables | 40 | €24,323 | - | -€24,323 | |
| Other amounts receivable | 41 | €7,639 | €7,652 | +€12 | +0.2% |
| Current investments | 50/53 | €842,887 | €372,591 | -€470,295 | -55.8% |
| Cash at bank and in hand | 54/58 | €83,648 | €73,349 | -€10,299 | -12.3% |
| Deferred charges and accrued income | 490/1 | €191 | €317 | +€126 | +65.9% |
| Total equity and liabilities | 10/49 | €999,927 | €486,722 | -€513,205 | -51.3% |
| Equity | 10/15 | €977,910 | €458,359 | -€519,551 | -53.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €959,310 | €439,759 | -€519,551 | -54.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €176,820 | €176,820 | = | 0.0% |
| Distributable reserves | 133 | €780,630 | €261,079 | -€519,551 | -66.6% |
| Amounts payable | 17/49 | €22,017 | €28,362 | +€6,346 | +28.8% |
| Amounts payable within one year | 42/48 | €21,929 | €28,362 | +€6,433 | +29.3% |
| Trade debts | 44 | €2,938 | €2,376 | -€562 | -19.1% |
| Suppliers | 440/4 | €2,938 | €2,376 | -€562 | -19.1% |
| Taxes, remuneration and social security | 45 | €18,991 | €19,861 | +€870 | +4.6% |
| Taxes | 450/3 | €18,991 | €19,861 | +€870 | +4.6% |
| Other amounts payable | 47/48 | - | €6,125 | +€6,125 | |
| Accrued charges and deferred income | 492/3 | €88 | - | -€88 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,930 | €14,629 | +€699 | +5.0% |
| Other operating charges | 640/8 | €761 | €1,384 | +€623 | +81.9% |
| Gross operating margin | 9900 | €228,017 | €242,092 | +€14,076 | +6.2% |
| Operating profit (loss) | 9901 | €213,326 | €226,080 | +€12,754 | +6.0% |
| Financial income | 75/76B | €31,149 | €31,924 | +€775 | +2.5% |
| Recurring financial income | 75 | €31,149 | €31,924 | +€775 | +2.5% |
| Financial charges | 65/66B | €394 | €309 | -€85 | -21.6% |
| Recurring financial charges | 65 | €394 | €309 | -€85 | -21.6% |
| Profit (loss) for the period before taxes | 9903 | €244,081 | €257,694 | +€13,613 | +5.6% |
| Income taxes | 67/77 | €95,115 | €71,363 | -€23,752 | -25.0% |
| Profit (loss) for the period | 9904 | €148,966 | €186,331 | +€37,365 | +25.1% |
| Transfer from tax-exempt reserves | 789 | €247,960 | - | -€247,960 | |
| Profit (loss) for the period to be appropriated | 9905 | €396,926 | €186,331 | -€210,595 | -53.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.