DD-Engineering: 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.
What changed
DD-Engineering
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€65,837
2024 · €60,441+€5,396
Equity
€415,641
2024 · €349,804+€65,837
Cash
€11,758
2024 · €19,156-€7,398
Balance sheet total
€1.5m
2024 · €1.6m-€112,497
Largest movements
Assets
- Tangible fixed assets -€99,047
down €99,047 (-11.1%), from €896,115 to €797,068
of which Land and buildings: -€84,210
Equity and liabilities
- Debts after one year -€78,399
down €78,399 (-14.5%), from €541,385 to €462,986
- Short-term financial debts -€70,000
down €70,000 (-70.0%), from €100,000 to €30,000
- Reserves +€65,837
up €65,837 (+27.5%), from €239,804 to €305,641
of which Distributable reserves: +€70,918
- Trade debts -€48,228
down €48,228 (-44.6%), from €108,056 to €59,829
- Accrued charges and deferred income +€26,159
up €26,159 (+55.7%), from €46,931 to €73,090
Income statement
- Depreciation -€21,581
down €21,581 (-17.9%), from €120,628 to €99,047
- Taxes +€11,584
up €11,584 (+86.6%), from €13,376 to €24,960
- Other operating charges +€3,380
up €3,380 (+88.5%), from €3,817 to €7,197
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.
Result 2024
€60,441
Gross operating margin
+€1,850
Staff costs
-€43
Depreciation
+€21,581
Write-downs
-€1,317
Other operating charges
-€3,380
Financial income
-€741
Financial charges
-€971
Taxes
-€11,584
Result 2025
€65,837
raises the resultlowers the result
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.
From operations
+€141,765
Investment
€0
Financing
-€149,163
Cash 2024
€19,156
From operations (derived)
+€141,765
Net result for the year
+€65,837
Depreciation
+€99,047
Receivables within one year
+€8,011
Deferred charges and accrued income
-€1,960
Trade debts
-€48,228
Tax, wage and social debts
-€1,273
Other debts
-€5,829
Accrued charges and deferred income
+€26,159
Financing
-€149,163
Debts after one year
-€78,399
Current portion of long-term debt
-€764
Short-term financial debts
-€70,000
Cash 2025
€11,758
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,621,945 | €1,509,449 | -€112,497 | -6.9% |
| Fixed assets | 21/28 | €896,115 | €797,068 | -€99,047 | -11.1% |
| Tangible fixed assets | 22/27 | €896,115 | €797,068 | -€99,047 | -11.1% |
| Land and buildings | 22 | €814,584 | €730,373 | -€84,210 | -10.3% |
| Plant, machinery and equipment | 23 | €18,108 | €12,314 | -€5,794 | -32.0% |
| Furniture and vehicles | 24 | €63,423 | €54,380 | -€9,043 | -14.3% |
| Current assets | 29/58 | €725,831 | €712,381 | -€13,449 | -1.9% |
| Stocks and contracts in progress | 3 | €5,780 | €5,780 | = | 0.0% |
| Stocks | 30/36 | €5,780 | €5,780 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €417,509 | €409,498 | -€8,011 | -1.9% |
| Trade receivables | 40 | €318,841 | €134,261 | -€184,580 | -57.9% |
| Other amounts receivable | 41 | €98,668 | €275,237 | +€176,569 | +179% |
| Cash at bank and in hand | 54/58 | €19,156 | €11,758 | -€7,398 | -38.6% |
| Deferred charges and accrued income | 490/1 | €283,386 | €285,346 | +€1,960 | +0.7% |
| Total equity and liabilities | 10/49 | €1,621,945 | €1,509,449 | -€112,497 | -6.9% |
| Equity | 10/15 | €349,804 | €415,641 | +€65,837 | +18.8% |
| Contributions | 10/11 | €110,000 | €110,000 | = | 0.0% |
| Reserves | 13 | €239,804 | €305,641 | +€65,837 | +27.5% |
| Non-distributable reserves | 130/1 | €5,081 | €0 | -€5,081 | -100% |
| Reserves not available under the articles | 1311 | €5,081 | €0 | -€5,081 | -100% |
| Distributable reserves | 133 | €234,723 | €305,641 | +€70,918 | +30.2% |
| Amounts payable | 17/49 | €1,272,141 | €1,093,807 | -€178,334 | -14.0% |
| Amounts payable after more than one year | 17 | €541,385 | €462,986 | -€78,399 | -14.5% |
| Financial debts | 170/4 | €541,385 | €462,986 | -€78,399 | -14.5% |
| Amounts payable within one year | 42/48 | €683,826 | €557,731 | -€126,094 | -18.4% |
| Current portion of amounts payable after more than one year | 42 | €79,163 | €78,399 | -€764 | -1.0% |
| Financial debts | 43 | €100,000 | €30,000 | -€70,000 | -70.0% |
| Credit institutions | 430/8 | €100,000 | €30,000 | -€70,000 | -70.0% |
| Trade debts | 44 | €108,056 | €59,829 | -€48,228 | -44.6% |
| Suppliers | 440/4 | €108,056 | €59,829 | -€48,228 | -44.6% |
| Taxes, remuneration and social security | 45 | €17,298 | €16,025 | -€1,273 | -7.4% |
| Taxes | 450/3 | €8,897 | €7,434 | -€1,463 | -16.4% |
| Remuneration and social security | 454/9 | €8,402 | €8,591 | +€190 | +2.3% |
| Other amounts payable | 47/48 | €379,308 | €373,479 | -€5,829 | -1.5% |
| Accrued charges and deferred income | 492/3 | €46,931 | €73,090 | +€26,159 | +55.7% |
| Remuneration, social security and pensions | 62 | €53,836 | €53,878 | +€43 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €120,628 | €99,047 | -€21,581 | -17.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,317 | €0 | +€1,317 | |
| Other operating charges | 640/8 | €3,817 | €7,197 | +€3,380 | +88.5% |
| Gross operating margin | 9900 | €292,754 | €294,605 | +€1,850 | +0.6% |
| Operating profit (loss) | 9901 | €115,791 | €134,482 | +€18,692 | +16.1% |
| Financial income | 75/76B | €741 | €0 | -€741 | -100% |
| Recurring financial income | 75 | €741 | €0 | -€741 | -100% |
| Financial charges | 65/66B | €42,714 | €43,685 | +€971 | +2.3% |
| Recurring financial charges | 65 | €42,714 | €43,685 | +€971 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | €73,817 | €90,797 | +€16,980 | +23.0% |
| Income taxes | 67/77 | €13,376 | €24,960 | +€11,584 | +86.6% |
| Profit (loss) for the period | 9904 | €60,441 | €65,837 | +€5,396 | +8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €60,441 | €65,837 | +€5,396 | +8.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.