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
- Cash +€38,702
up €38,702 (+162%), from €23,938 to €62,640
mainly Depreciation (+€20,776) and Net result for the year (+€18,694)
- Tangible fixed assets -€16,712
down €16,712 (-21.5%), from €77,587 to €60,875
of which Furniture and vehicles: -€14,063
- Deferred charges and accrued income +€2,861
new in 2025: €2,861
- Receivables within one year +€2,429
up €2,429 (+5.7%), from €42,414 to €44,843
of which Trade receivables: +€15,684
- Trade debts +€14,901
up €14,901 (+1,315%), from €1,133 to €16,034
- Other debts +€11,182
new in 2025: €11,182
- Tax, wage and social debts +€2,179
new in 2025: €2,179
- Gross operating margin +€13,296
up €13,296 (+32.9%), from €40,464 to €53,760
- Depreciation +€3,185
up €3,185 (+18.1%), from €17,590 to €20,776
- Taxes +€1,760
up €1,760 (+29.7%), from €5,928 to €7,688
- Other operating charges -€1,047
down €1,047 (-55.5%), from €1,886 to €839
- Financial charges +€647
up €647 (+72.6%), from €891 to €1,538
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 | €143,940 | €171,220 | +€27,280 | +19.0% |
| Fixed assets | 21/28 | €77,587 | €60,875 | -€16,712 | -21.5% |
| Tangible fixed assets | 22/27 | €77,587 | €60,875 | -€16,712 | -21.5% |
| Land and buildings | 22 | €40,455 | €35,878 | -€4,577 | -11.3% |
| Plant, machinery and equipment | 23 | €2,062 | €3,990 | +€1,928 | +93.5% |
| Furniture and vehicles | 24 | €35,070 | €21,007 | -€14,063 | -40.1% |
| Current assets | 29/58 | €66,352 | €110,344 | +€43,992 | +66.3% |
| Amounts receivable within one year | 40/41 | €42,414 | €44,843 | +€2,429 | +5.7% |
| Trade receivables | 40 | €19,323 | €35,007 | +€15,684 | +81.2% |
| Other amounts receivable | 41 | €23,091 | €9,836 | -€13,255 | -57.4% |
| Cash at bank and in hand | 54/58 | €23,938 | €62,640 | +€38,702 | +162% |
| Deferred charges and accrued income | 490/1 | - | €2,861 | +€2,861 | |
| Total equity and liabilities | 10/49 | €143,940 | €171,220 | +€27,280 | +19.0% |
| Equity | 10/15 | €142,807 | €141,826 | -€981 | -0.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €130,407 | €129,426 | -€981 | -0.8% |
| Non-distributable reserves | 130/1 | €37,436 | €14,820 | -€22,616 | -60.4% |
| Other | 1319 | €37,436 | €14,820 | -€22,616 | -60.4% |
| Distributable reserves | 133 | €92,970 | €114,606 | +€21,635 | +23.3% |
| Amounts payable | 17/49 | €1,133 | €29,394 | +€28,261 | +2,495% |
| Amounts payable within one year | 42/48 | €1,133 | €29,394 | +€28,261 | +2,495% |
| Trade debts | 44 | €1,133 | €16,034 | +€14,901 | +1,315% |
| Suppliers | 440/4 | €1,133 | €16,034 | +€14,901 | +1,315% |
| Taxes, remuneration and social security | 45 | - | €2,179 | +€2,179 | |
| Taxes | 450/3 | - | €2,179 | +€2,179 | |
| Other amounts payable | 47/48 | - | €11,182 | +€11,182 | |
| Non-recurring operating income | 76A | €13,700 | - | -€13,700 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,590 | €20,776 | +€3,185 | +18.1% |
| Other operating charges | 640/8 | €1,886 | €839 | -€1,047 | -55.5% |
| Non-recurring operating charges | 66A | - | €4,377 | +€4,377 | |
| Gross operating margin | 9900 | €40,464 | €53,760 | +€13,296 | +32.9% |
| Operating profit (loss) | 9901 | €20,988 | €27,769 | +€6,781 | +32.3% |
| Financial income | 75/76B | - | €151 | +€151 | |
| Recurring financial income | 75 | - | €151 | +€151 | |
| Financial charges | 65/66B | €891 | €1,538 | +€647 | +72.6% |
| Recurring financial charges | 65 | €891 | €1,538 | +€647 | +72.6% |
| Profit (loss) for the period before taxes | 9903 | €20,097 | €26,382 | +€6,285 | +31.3% |
| Income taxes | 67/77 | €5,928 | €7,688 | +€1,760 | +29.7% |
| Profit (loss) for the period | 9904 | €14,169 | €18,694 | +€4,525 | +31.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,169 | €18,694 | +€4,525 | +31.9% |
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 15 October 2026 via checked.be.