DD23 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.
DD23 CONSULTING
Largest movements
- Cash +€7,614
up €7,614 (+4050.6%), from €188 to €7,802
mainly Net result for the year (+€8,422) and Tax, wage and social debts (+€3,571)
- Receivables within one year +€4,865
up €4,865 (+90.2%), from €5,394 to €10,259
of which Other amounts receivable: +€8,806
- Deferred charges and accrued income -€999
down €999 (-20.1%), from €4,975 to €3,976
- Reserves +€8,422
up €8,422 (+124.2%), from €6,783 to €15,205
- Tax, wage and social debts +€3,571
up €3,571 (+183.8%), from €1,943 to €5,514
of which Remuneration and social security: +€1,974
- Other debts -€589
down €589 (-100.0%), from €589 to €0
- Trade debts +€317
new in 2025: €317
- Accrued charges and deferred income -€242
down €242 (-100.0%), from €242 to €0
- Gross operating margin +€5,752
up €5,752 (+64.0%), from €8,981 to €14,733
- Financial charges +€2,367
up €2,367 (+1210.4%), from €196 to €2,562
- Taxes +€1,649
up €1,649 (+90.9%), from €1,813 to €3,462
- Other operating charges +€219
up €219 (+62.3%), from €352 to €571
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 | €10,557 | €22,036 | +€11,479 | +108.7% |
| Current assets | 29/58 | €10,557 | €22,036 | +€11,479 | +108.7% |
| Amounts receivable within one year | 40/41 | €5,394 | €10,259 | +€4,865 | +90.2% |
| Trade receivables | 40 | €3,941 | €0 | -€3,941 | -100.0% |
| Other amounts receivable | 41 | €1,453 | €10,259 | +€8,806 | +606.2% |
| Cash at bank and in hand | 54/58 | €188 | €7,802 | +€7,614 | +4050.6% |
| Deferred charges and accrued income | 490/1 | €4,975 | €3,976 | -€999 | -20.1% |
| Total equity and liabilities | 10/49 | €10,557 | €22,036 | +€11,479 | +108.7% |
| Equity | 10/15 | €7,783 | €16,205 | +€8,422 | +108.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €6,783 | €15,205 | +€8,422 | +124.2% |
| Distributable reserves | 133 | €6,783 | €15,205 | +€8,422 | +124.2% |
| Amounts payable | 17/49 | €2,774 | €5,831 | +€3,057 | +110.2% |
| Amounts payable within one year | 42/48 | €2,532 | €5,831 | +€3,299 | +130.3% |
| Trade debts | 44 | - | €317 | +€317 | |
| Suppliers | 440/4 | - | €317 | +€317 | |
| Taxes, remuneration and social security | 45 | €1,943 | €5,514 | +€3,571 | +183.8% |
| Taxes | 450/3 | €1,943 | €3,540 | +€1,597 | +82.2% |
| Remuneration and social security | 454/9 | - | €1,974 | +€1,974 | |
| Other amounts payable | 47/48 | €589 | €0 | -€589 | -100.0% |
| Accrued charges and deferred income | 492/3 | €242 | €0 | -€242 | -100.0% |
| Other operating charges | 640/8 | €352 | €571 | +€219 | +62.3% |
| Gross operating margin | 9900 | €8,981 | €14,733 | +€5,752 | +64.0% |
| Operating profit (loss) | 9901 | €8,629 | €14,162 | +€5,533 | +64.1% |
| Financial income | 75/76B | €163 | €285 | +€122 | +75.2% |
| Recurring financial income | 75 | €163 | €285 | +€122 | +75.2% |
| Financial charges | 65/66B | €196 | €2,562 | +€2,367 | +1210.4% |
| Recurring financial charges | 65 | €196 | €2,562 | +€2,367 | +1210.4% |
| Profit (loss) for the period before taxes | 9903 | €8,596 | €11,884 | +€3,288 | +38.3% |
| Income taxes | 67/77 | €1,813 | €3,462 | +€1,649 | +90.9% |
| Profit (loss) for the period | 9904 | €6,783 | €8,422 | +€1,640 | +24.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,783 | €8,422 | +€1,640 | +24.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.