DD MANAGEMENT & 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 MANAGEMENT & CONSULTING
Largest movements
- Current investments +€252,500
new in 2025: €252,500
- Cash -€100,933
down €100,933 (-11.7%), from €860,600 to €759,667
mainly Contributions, distributions and other (-€276,471) and Current investments (-€252,500)
- Other debts +€135,000
up €135,000 (+54,460%), from €248 to €135,248
- Reserves +€14,019
up €14,019 (+1.6%), from €884,310 to €898,329
of which Distributable reserves: +€14,019
- Financial income -€138,473
down €138,473 (-90.8%), from €152,464 to €13,990
- Gross operating margin +€56,498
up €56,498 (+17.8%), from €317,540 to €374,038
- Taxes -€24,336
down €24,336 (-20.4%), from €119,527 to €95,191
- Depreciation -€11,956
down €11,956 (-91.8%), from €13,024 to €1,069
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 | €1,017,420 | €1,168,104 | +€150,684 | +14.8% |
| Fixed assets | 21/28 | €4,109 | €3,040 | -€1,069 | -26.0% |
| Tangible fixed assets | 22/27 | €3,059 | €1,990 | -€1,069 | -34.9% |
| Furniture and vehicles | 24 | €3,059 | €1,990 | -€1,069 | -34.9% |
| Financial fixed assets | 28 | €1,050 | €1,050 | = | 0.0% |
| Current assets | 29/58 | €1,013,311 | €1,165,064 | +€151,752 | +15.0% |
| Amounts receivable within one year | 40/41 | €150,000 | €150,000 | = | 0.0% |
| Trade receivables | 40 | €150,000 | €150,000 | = | 0.0% |
| Current investments | 50/53 | - | €252,500 | +€252,500 | |
| Cash at bank and in hand | 54/58 | €860,600 | €759,667 | -€100,933 | -11.7% |
| Deferred charges and accrued income | 490/1 | €2,711 | €2,896 | +€185 | +6.8% |
| Total equity and liabilities | 10/49 | €1,017,420 | €1,168,104 | +€150,684 | +14.8% |
| Equity | 10/15 | €902,910 | €916,929 | +€14,019 | +1.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €884,310 | €898,329 | +€14,019 | +1.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €882,450 | €896,469 | +€14,019 | +1.6% |
| Amounts payable | 17/49 | €114,510 | €251,174 | +€136,664 | +119% |
| Amounts payable within one year | 42/48 | €114,510 | €251,174 | +€136,664 | +119% |
| Current portion of amounts payable after more than one year | 42 | €8,155 | - | -€8,155 | |
| Trade debts | 44 | €983 | €3,379 | +€2,397 | +244% |
| Suppliers | 440/4 | €983 | €3,379 | +€2,397 | +244% |
| Taxes, remuneration and social security | 45 | €105,124 | €112,547 | +€7,423 | +7.1% |
| Taxes | 450/3 | €104,124 | €111,532 | +€7,408 | +7.1% |
| Remuneration and social security | 454/9 | €1,000 | €1,015 | +€15 | +1.5% |
| Other amounts payable | 47/48 | €248 | €135,248 | +€135,000 | +54,460% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,024 | €1,069 | -€11,956 | -91.8% |
| Other operating charges | 640/8 | €828 | €959 | +€130 | +15.8% |
| Non-recurring operating charges | 66A | €9,300 | - | -€9,300 | |
| Gross operating margin | 9900 | €317,540 | €374,038 | +€56,498 | +17.8% |
| Operating profit (loss) | 9901 | €294,387 | €372,010 | +€77,623 | +26.4% |
| Financial income | 75/76B | €152,464 | €13,990 | -€138,473 | -90.8% |
| Recurring financial income | 75 | €152,464 | €13,990 | -€138,473 | -90.8% |
| Financial charges | 65/66B | €374 | €319 | -€55 | -14.7% |
| Recurring financial charges | 65 | €374 | €319 | -€55 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | €446,476 | €385,681 | -€60,795 | -13.6% |
| Income taxes | 67/77 | €119,527 | €95,191 | -€24,336 | -20.4% |
| Profit (loss) for the period | 9904 | €326,949 | €290,490 | -€36,460 | -11.2% |
| Profit (loss) for the period to be appropriated | 9905 | €326,949 | €290,490 | -€36,460 | -11.2% |
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 26 October 2026 via checked.be.