DDB CONSULT: 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.
DDB CONSULT
Largest movements
- Tangible fixed assets -€25,316
down €25,316 (-26.9%), from €94,083 to €68,767
of which Land and buildings: -€15,029
- Receivables within one year +€13,674
up €13,674 (+4,132%), from €331 to €14,005
of which Trade receivables: +€14,005
- Deferred charges and accrued income +€5,400
new in 2025: €5,400
- Cash +€4,409
up €4,409 (+19.8%), from €22,236 to €26,645
mainly Depreciation (+€19,580) and Trade debts (+€8,122)
- Trade debts +€8,122
up €8,122 (+151%), from €5,364 to €13,486
- Other debts -€7,700
down €7,700 (-84.1%), from €9,155 to €1,455
- Profit (loss) carried forward -€2,924
down €2,924 (-3.1%), from €94,168 to €91,244
- Gross operating margin -€23,390
down €23,390 (-69.1%), from €33,846 to €10,456
- Financial income +€15,527
new in 2025: €15,527
of which Financial income: +€15,527
- Taxes +€4,395
up €4,395 (+205%), from €2,144 to €6,540
- Depreciation -€3,180
down €3,180 (-14.0%), from €22,760 to €19,580
- Other operating charges +€484
up €484 (+22.4%), from €2,164 to €2,647
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 | €116,746 | €114,817 | -€1,929 | -1.7% |
| Fixed assets | 21/28 | €94,179 | €68,767 | -€25,412 | -27.0% |
| Tangible fixed assets | 22/27 | €94,083 | €68,767 | -€25,316 | -26.9% |
| Land and buildings | 22 | €73,884 | €58,856 | -€15,029 | -20.3% |
| Plant, machinery and equipment | 23 | €11,445 | €8,566 | -€2,879 | -25.2% |
| Furniture and vehicles | 24 | €8,754 | €1,345 | -€7,409 | -84.6% |
| Financial fixed assets | 28 | €95 | - | -€95 | |
| Current assets | 29/58 | €22,567 | €46,050 | +€23,483 | +104% |
| Amounts receivable within one year | 40/41 | €331 | €14,005 | +€13,674 | +4,132% |
| Trade receivables | 40 | - | €14,005 | +€14,005 | |
| Other amounts receivable | 41 | €331 | - | -€331 | |
| Cash at bank and in hand | 54/58 | €22,236 | €26,645 | +€4,409 | +19.8% |
| Deferred charges and accrued income | 490/1 | - | €5,400 | +€5,400 | |
| Total equity and liabilities | 10/49 | €116,746 | €114,817 | -€1,929 | -1.7% |
| Equity | 10/15 | €102,227 | €99,304 | -€2,924 | -2.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Uncalled capital | 101 | €12,392 | €12,392 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €94,168 | €91,244 | -€2,924 | -3.1% |
| Amounts payable | 17/49 | €14,519 | €15,513 | +€995 | +6.9% |
| Amounts payable within one year | 42/48 | €14,519 | €15,513 | +€995 | +6.9% |
| Trade debts | 44 | €5,364 | €13,486 | +€8,122 | +151% |
| Suppliers | 440/4 | €5,364 | €13,486 | +€8,122 | +151% |
| Taxes, remuneration and social security | 45 | - | €573 | +€573 | |
| Taxes | 450/3 | - | €573 | +€573 | |
| Other amounts payable | 47/48 | €9,155 | €1,455 | -€7,700 | -84.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,760 | €19,580 | -€3,180 | -14.0% |
| Other operating charges | 640/8 | €2,164 | €2,647 | +€484 | +22.4% |
| Gross operating margin | 9900 | €33,846 | €10,456 | -€23,390 | -69.1% |
| Operating profit (loss) | 9901 | €8,922 | -€11,771 | -€20,693 | |
| Financial income | 75/76B | - | €15,527 | +€15,527 | |
| Recurring financial income | 75 | - | €15,527 | +€15,527 | |
| Non-recurring financial income | 76B | - | €15,527 | +€15,527 | |
| Financial charges | 65/66B | €148 | €141 | -€8 | -5.2% |
| Recurring financial charges | 65 | €148 | €141 | -€8 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | €8,774 | €3,616 | -€5,158 | -58.8% |
| Income taxes | 67/77 | €2,144 | €6,540 | +€4,395 | +205% |
| Profit (loss) for the period | 9904 | €6,630 | -€2,924 | -€9,554 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,630 | -€2,924 | -€9,554 |
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 13 October 2026 via checked.be.