DD&M Consulting: what changed
Two fiscal 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&M Consulting
Largest movements
- Receivables within one year -€31,486
down €31,486 (-51.7%), from €60,885 to €29,399
of which Other amounts receivable: -€31,728
- Tangible fixed assets -€8,346
down €8,346 (-71.4%), from €11,697 to €3,350
of which Furniture and vehicles: -€7,538
- Debts after one year -€94,892
down €94,892 (-16.7%), from €569,907 to €475,016
- Other debts +€57,071
up €57,071 (+32.3%), from €176,736 to €233,807
- Profit (loss) carried forward +€15,448
up €15,448 (+16.0%), from -€96,325 to -€80,877
- Trade debts -€11,872
down €11,872 (-46.2%), from €25,673 to €13,801
- Advances received -€8,399
down €8,399 (-100.0%), from €8,399 to €0
- Gross operating margin +€39,922
up €39,922, from -€14,125 to €25,797
- Depreciation -€6,045
down €6,045 (-60.9%), from €9,933 to €3,888
- Financial charges -€1,360
down €1,360 (-17.0%), from €8,000 to €6,640
- Other operating charges -€444
down €444 (-51.0%), from €871 to €427
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.
Cash bridge derived
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 | €806,841 | €764,628 | -€42,213 | -5.2% |
| Fixed assets | 21/28 | €741,643 | €733,296 | -€8,346 | -1.1% |
| Tangible fixed assets | 22/27 | €11,697 | €3,350 | -€8,346 | -71.4% |
| Land and buildings | 22 | €953 | €548 | -€405 | -42.5% |
| Plant, machinery and equipment | 23 | €1,605 | €1,201 | -€404 | -25.2% |
| Furniture and vehicles | 24 | €9,139 | €1,601 | -€7,538 | -82.5% |
| Financial fixed assets | 28 | €729,946 | €729,946 | = | 0.0% |
| Current assets | 29/58 | €65,198 | €31,332 | -€33,866 | -51.9% |
| Amounts receivable within one year | 40/41 | €60,885 | €29,399 | -€31,486 | -51.7% |
| Trade receivables | 40 | €11,843 | €12,084 | +€242 | +2.0% |
| Other amounts receivable | 41 | €49,043 | €17,315 | -€31,728 | -64.7% |
| Cash at bank and in hand | 54/58 | €1,173 | €1,321 | +€148 | +12.6% |
| Deferred charges and accrued income | 490/1 | €3,140 | €612 | -€2,528 | -80.5% |
| Total equity and liabilities | 10/49 | €806,841 | €764,628 | -€42,213 | -5.2% |
| Equity | 10/15 | -€75,865 | -€60,417 | +€15,448 | +20.4% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€96,325 | -€80,877 | +€15,448 | +16.0% |
| Amounts payable | 17/49 | €882,706 | €825,046 | -€57,661 | -6.5% |
| Amounts payable after more than one year | 17 | €569,907 | €475,016 | -€94,892 | -16.7% |
| Financial debts | 170/4 | €569,907 | €475,016 | -€94,892 | -16.7% |
| Amounts payable within one year | 42/48 | €311,891 | €348,247 | +€36,356 | +11.7% |
| Current portion of amounts payable after more than one year | 42 | €99,534 | €94,892 | -€4,642 | -4.7% |
| Trade debts | 44 | €25,673 | €13,801 | -€11,872 | -46.2% |
| Suppliers | 440/4 | €25,673 | €13,801 | -€11,872 | -46.2% |
| Advances received on contracts in progress | 46 | €8,399 | €0 | -€8,399 | -100.0% |
| Taxes, remuneration and social security | 45 | €1,549 | €5,746 | +€4,197 | +270.9% |
| Taxes | 450/3 | €1,549 | €5,746 | +€4,197 | +270.9% |
| Other amounts payable | 47/48 | €176,736 | €233,807 | +€57,071 | +32.3% |
| Accrued charges and deferred income | 492/3 | €908 | €1,783 | +€875 | +96.3% |
| Non-recurring operating income | 76A | - | €6,542 | +€6,542 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,933 | €3,888 | -€6,045 | -60.9% |
| Other operating charges | 640/8 | €871 | €427 | -€444 | -51.0% |
| Gross operating margin | 9900 | -€14,125 | €25,797 | +€39,922 | |
| Operating profit (loss) | 9901 | -€24,929 | €21,482 | +€46,411 | |
| Financial income | 75/76B | €756 | €630 | -€127 | -16.7% |
| Recurring financial income | 75 | €756 | €630 | -€127 | -16.7% |
| Financial charges | 65/66B | €8,000 | €6,640 | -€1,360 | -17.0% |
| Recurring financial charges | 65 | €8,000 | €6,640 | -€1,360 | -17.0% |
| Profit (loss) for the period before taxes | 9903 | -€32,173 | €15,472 | +€47,645 | |
| Income taxes | 67/77 | €174 | €24 | -€150 | -86.0% |
| Profit (loss) for the period | 9904 | -€32,347 | €15,448 | +€47,795 | |
| Profit (loss) for the period to be appropriated | 9905 | -€32,347 | €15,448 | +€47,795 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.