DDB CONSULTANCY: 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.
DDB CONSULTANCY
Largest movements
- Current investments +€20,980
up €20,980 (+20.9%), from €100,597 to €121,577
- Cash -€6,610
down €6,610 (-47.6%), from €13,899 to €7,289
mainly Current investments (-€20,980) and Tax, wage and social debts (-€4,025)
- Reserves +€19,604
up €19,604 (+16.1%), from €121,387 to €140,991
- Tax, wage and social debts -€4,025
down €4,025 (-29.5%), from €13,653 to €9,628
- Gross operating margin -€1,231
down €1,231 (-4.2%), from €29,075 to €27,844
- Taxes +€1,003
up €1,003 (+12.2%), from €8,225 to €9,228
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 | €135,573 | €151,154 | +€15,581 | +11.5% |
| Current assets | 29/58 | €135,573 | €151,154 | +€15,581 | +11.5% |
| Amounts receivable within one year | 40/41 | €20,389 | €21,598 | +€1,209 | +5.9% |
| Trade receivables | 40 | €20,389 | €21,598 | +€1,209 | +5.9% |
| Current investments | 50/53 | €100,597 | €121,577 | +€20,980 | +20.9% |
| Cash at bank and in hand | 54/58 | €13,899 | €7,289 | -€6,610 | -47.6% |
| Deferred charges and accrued income | 490/1 | €688 | €690 | +€2 | +0.3% |
| Total equity and liabilities | 10/49 | €135,573 | €151,154 | +€15,581 | +11.5% |
| Equity | 10/15 | €121,587 | €141,191 | +€19,604 | +16.1% |
| Contributions | 10/11 | €200 | €200 | = | 0.0% |
| Reserves | 13 | €121,387 | €140,991 | +€19,604 | +16.1% |
| Distributable reserves | 133 | €121,387 | €140,991 | +€19,604 | +16.1% |
| Amounts payable | 17/49 | €13,986 | €9,963 | -€4,023 | -28.8% |
| Amounts payable within one year | 42/48 | €13,779 | €9,756 | -€4,023 | -29.2% |
| Trade debts | 44 | €126 | €128 | +€2 | +1.6% |
| Suppliers | 440/4 | €126 | €128 | +€2 | +1.6% |
| Taxes, remuneration and social security | 45 | €13,653 | €9,628 | -€4,025 | -29.5% |
| Taxes | 450/3 | €13,653 | €9,628 | -€4,025 | -29.5% |
| Accrued charges and deferred income | 492/3 | €207 | €207 | = | 0.0% |
| Other operating charges | 640/8 | €514 | €528 | +€14 | +2.7% |
| Gross operating margin | 9900 | €29,075 | €27,844 | -€1,231 | -4.2% |
| Operating profit (loss) | 9901 | €28,561 | €27,316 | -€1,245 | -4.4% |
| Financial income | 75/76B | €1,541 | €1,556 | +€15 | +1.0% |
| Recurring financial income | 75 | €1,541 | €1,556 | +€15 | +1.0% |
| Financial charges | 65/66B | €39 | €40 | +€1 | +2.6% |
| Recurring financial charges | 65 | €39 | €40 | +€1 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | €30,063 | €28,832 | -€1,231 | -4.1% |
| Income taxes | 67/77 | €8,225 | €9,228 | +€1,003 | +12.2% |
| Profit (loss) for the period | 9904 | €21,838 | €19,604 | -€2,234 | -10.2% |
| Profit (loss) for the period to be appropriated | 9905 | €21,838 | €19,604 | -€2,234 | -10.2% |
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 4 October 2026 via checked.be.