DD Consulting: 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 Consulting
Largest movements
- Tangible fixed assets -€10,106
down €10,106 (-54.7%), from €18,490 to €8,384
of which Land and buildings: -€6,769
- Cash +€3,820
up €3,820 (+124%), from €3,086 to €6,906
mainly Depreciation (+€9,271) and Receivables within one year (+€2,331)
- Receivables within one year -€2,331
down €2,331 (-3.8%), from €60,809 to €58,477
of which Other amounts receivable: -€3,162
- Profit (loss) carried forward -€7,972
down €7,972 (-97.2%), from €8,204 to €231
- Trade debts -€1,425
down €1,425 (-64.0%), from €2,228 to €803
- Gross operating margin +€2,705
up €2,705, from -€1,629 to €1,077
- Financial charges -€1,175
down €1,175 (-88.9%), from €1,322 to €147
- Depreciation -€918
down €918 (-9.0%), from €10,189 to €9,271
- Financial income -€485
down €485 (-13.2%), from €3,682 to €3,197
- Taxes +€226
up €226 (+1,649%), from €14 to €240
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 | €85,932 | €76,574 | -€9,358 | -10.9% |
| Fixed assets | 21/28 | €18,490 | €8,384 | -€10,106 | -54.7% |
| Tangible fixed assets | 22/27 | €18,490 | €8,384 | -€10,106 | -54.7% |
| Land and buildings | 22 | €13,538 | €6,769 | -€6,769 | -50.0% |
| Plant, machinery and equipment | 23 | €956 | €534 | -€422 | -44.1% |
| Furniture and vehicles | 24 | €1,735 | €417 | -€1,318 | -75.9% |
| Other tangible fixed assets | 26 | €2,262 | €664 | -€1,598 | -70.6% |
| Current assets | 29/58 | €67,441 | €68,189 | +€748 | +1.1% |
| Amounts receivable within one year | 40/41 | €60,809 | €58,477 | -€2,331 | -3.8% |
| Trade receivables | 40 | €0 | €830 | +€830 | |
| Other amounts receivable | 41 | €60,809 | €57,647 | -€3,162 | -5.2% |
| Cash at bank and in hand | 54/58 | €3,086 | €6,906 | +€3,820 | +124% |
| Deferred charges and accrued income | 490/1 | €3,547 | €2,806 | -€741 | -20.9% |
| Total equity and liabilities | 10/49 | €85,932 | €76,574 | -€9,358 | -10.9% |
| Equity | 10/15 | €83,026 | €75,054 | -€7,972 | -9.6% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €68,522 | €68,522 | = | 0.0% |
| Distributable reserves | 133 | €68,522 | €68,522 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,204 | €231 | -€7,972 | -97.2% |
| Amounts payable | 17/49 | €2,905 | €1,520 | -€1,386 | -47.7% |
| Amounts payable within one year | 42/48 | €2,905 | €1,520 | -€1,386 | -47.7% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €2,228 | €803 | -€1,425 | -64.0% |
| Suppliers | 440/4 | €2,228 | €803 | -€1,425 | -64.0% |
| Taxes, remuneration and social security | 45 | €677 | €717 | +€39 | +5.8% |
| Taxes | 450/3 | €677 | €717 | +€39 | +5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,189 | €9,271 | -€918 | -9.0% |
| Other operating charges | 640/8 | €1,700 | €1,753 | +€53 | +3.1% |
| Non-recurring operating charges | 66A | €0 | €835 | +€835 | |
| Gross operating margin | 9900 | -€1,629 | €1,077 | +€2,705 | |
| Operating profit (loss) | 9901 | -€13,518 | -€10,782 | +€2,736 | +20.2% |
| Financial income | 75/76B | €3,682 | €3,197 | -€485 | -13.2% |
| Recurring financial income | 75 | €3,682 | €3,197 | -€485 | -13.2% |
| Financial charges | 65/66B | €1,322 | €147 | -€1,175 | -88.9% |
| Recurring financial charges | 65 | €1,322 | €147 | -€1,175 | -88.9% |
| Profit (loss) for the period before taxes | 9903 | -€11,158 | -€7,732 | +€3,426 | +30.7% |
| Income taxes | 67/77 | €14 | €240 | +€226 | +1,649% |
| Profit (loss) for the period | 9904 | -€11,172 | -€7,972 | +€3,200 | +28.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,172 | -€7,972 | +€3,200 | +28.6% |
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 20 October 2026 via checked.be.