DD STRATEGY 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 STRATEGY CONSULTING
Largest movements
- Cash +€128,078
up €128,078 (+168%), from €76,159 to €204,237
mainly Net result for the year (+€117,741) and Tax, wage and social debts (+€27,995)
- Receivables within one year +€27,786
up €27,786 (+429%), from €6,474 to €34,260
of which Trade receivables: +€20,801
- Tangible fixed assets -€6,592
down €6,592 (-50.1%), from €13,161 to €6,569
of which Furniture and vehicles: -€6,478
- Reserves +€117,741
up €117,741 (+246%), from €47,886 to €165,626
- Tax, wage and social debts +€27,995
up €27,995 (+106%), from €26,433 to €54,428
- Trade debts +€11,458
up €11,458 (+74.4%), from €15,398 to €26,856
- Current portion of long-term debt -€6,373
no longer reported in 2025 (was €6,373)
- Gross operating margin +€121,037
up €121,037 (+196%), from €61,657 to €182,694
- Taxes +€39,344
up €39,344 (+261%), from €15,084 to €54,428
- Depreciation -€2,352
down €2,352 (-19.9%), from €11,815 to €9,464
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 | €99,089 | €249,910 | +€150,821 | +152% |
| Fixed assets | 21/28 | €13,161 | €6,569 | -€6,592 | -50.1% |
| Tangible fixed assets | 22/27 | €13,161 | €6,569 | -€6,592 | -50.1% |
| Plant, machinery and equipment | 23 | €2,125 | €2,263 | +€138 | +6.5% |
| Furniture and vehicles | 24 | €9,231 | €2,753 | -€6,478 | -70.2% |
| Other tangible fixed assets | 26 | €1,804 | €1,552 | -€252 | -13.9% |
| Current assets | 29/58 | €85,928 | €243,341 | +€157,413 | +183% |
| Amounts receivable within one year | 40/41 | €6,474 | €34,260 | +€27,786 | +429% |
| Trade receivables | 40 | - | €20,801 | +€20,801 | |
| Other amounts receivable | 41 | €6,474 | €13,459 | +€6,985 | +108% |
| Cash at bank and in hand | 54/58 | €76,159 | €204,237 | +€128,078 | +168% |
| Deferred charges and accrued income | 490/1 | €3,295 | €4,845 | +€1,549 | +47.0% |
| Total equity and liabilities | 10/49 | €99,089 | €249,910 | +€150,821 | +152% |
| Equity | 10/15 | €50,886 | €168,626 | +€117,741 | +231% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €47,886 | €165,626 | +€117,741 | +246% |
| Distributable reserves | 133 | €47,886 | €165,626 | +€117,741 | +246% |
| Amounts payable | 17/49 | €48,203 | €81,284 | +€33,080 | +68.6% |
| Amounts payable within one year | 42/48 | €48,203 | €81,284 | +€33,080 | +68.6% |
| Current portion of amounts payable after more than one year | 42 | €6,373 | - | -€6,373 | |
| Trade debts | 44 | €15,398 | €26,856 | +€11,458 | +74.4% |
| Suppliers | 440/4 | €15,398 | €26,856 | +€11,458 | +74.4% |
| Taxes, remuneration and social security | 45 | €26,433 | €54,428 | +€27,995 | +106% |
| Taxes | 450/3 | €26,433 | €54,428 | +€27,995 | +106% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,815 | €9,464 | -€2,352 | -19.9% |
| Other operating charges | 640/8 | €1,341 | €1,198 | -€143 | -10.6% |
| Gross operating margin | 9900 | €61,657 | €182,694 | +€121,037 | +196% |
| Operating profit (loss) | 9901 | €48,502 | €172,033 | +€123,531 | +255% |
| Financial income | 75/76B | €10 | €478 | +€468 | +4,851% |
| Recurring financial income | 75 | €10 | €478 | +€468 | +4,851% |
| Financial charges | 65/66B | €719 | €342 | -€377 | -52.4% |
| Recurring financial charges | 65 | €719 | €342 | -€377 | -52.4% |
| Profit (loss) for the period before taxes | 9903 | €47,792 | €172,169 | +€124,376 | +260% |
| Income taxes | 67/77 | €15,084 | €54,428 | +€39,344 | +261% |
| Profit (loss) for the period | 9904 | €32,708 | €117,741 | +€85,033 | +260% |
| Profit (loss) for the period to be appropriated | 9905 | €32,708 | €117,741 | +€85,033 | +260% |
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 21 October 2026 via checked.be.