DDB 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.
DDB MANAGEMENT & CONSULTING
Largest movements
- Cash +€28,625
up €28,625 (+137%), from €20,928 to €49,553
mainly Net result for the year (+€20,263) and Tax, wage and social debts (+€15,068)
- Receivables within one year +€7,184
up €7,184 (+209%), from €3,431 to €10,615
of which Trade receivables: +€7,623
- Profit (loss) carried forward +€20,263
up €20,263 (+3,200%), from €633 to €20,896
- Tax, wage and social debts +€15,068
up €15,068 (+506%), from €2,978 to €18,046
- Trade debts +€1,502
up €1,502 (+132%), from €1,135 to €2,637
- Other debts -€1,427
down €1,427 (-32.6%), from €4,381 to €2,954
- Gross operating margin +€25,547
up €25,547 (+2,062%), from €1,239 to €26,786
- Taxes +€5,324
up €5,324 (+875%), from €608 to €5,932
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 | €25,127 | €60,533 | +€35,406 | +141% |
| Fixed assets | 21/28 | €769 | €366 | -€402 | -52.4% |
| Tangible fixed assets | 22/27 | €769 | €366 | -€402 | -52.4% |
| Furniture and vehicles | 24 | €769 | €366 | -€402 | -52.4% |
| Current assets | 29/58 | €24,359 | €60,167 | +€35,809 | +147% |
| Amounts receivable within one year | 40/41 | €3,431 | €10,615 | +€7,184 | +209% |
| Trade receivables | 40 | - | €7,623 | +€7,623 | |
| Other amounts receivable | 41 | €3,431 | €2,992 | -€439 | -12.8% |
| Cash at bank and in hand | 54/58 | €20,928 | €49,553 | +€28,625 | +137% |
| Total equity and liabilities | 10/49 | €25,127 | €60,533 | +€35,406 | +141% |
| Equity | 10/15 | €16,633 | €36,896 | +€20,263 | +122% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €11,000 | €11,000 | = | 0.0% |
| Distributable reserves | 133 | €11,000 | €11,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €633 | €20,896 | +€20,263 | +3,200% |
| Amounts payable | 17/49 | €8,494 | €23,638 | +€15,143 | +178% |
| Amounts payable within one year | 42/48 | €8,494 | €23,638 | +€15,143 | +178% |
| Trade debts | 44 | €1,135 | €2,637 | +€1,502 | +132% |
| Suppliers | 440/4 | €1,135 | €2,637 | +€1,502 | +132% |
| Taxes, remuneration and social security | 45 | €2,978 | €18,046 | +€15,068 | +506% |
| Taxes | 450/3 | €2,978 | €18,046 | +€15,068 | +506% |
| Other amounts payable | 47/48 | €4,381 | €2,954 | -€1,427 | -32.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €652 | €402 | -€250 | -38.3% |
| Gross operating margin | 9900 | €1,239 | €26,786 | +€25,547 | +2,062% |
| Operating profit (loss) | 9901 | €587 | €26,383 | +€25,797 | +4,397% |
| Financial income | 75/76B | €0 | €0 | +€0 | +350% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +350% |
| Financial charges | 65/66B | €193 | €189 | -€5 | -2.5% |
| Recurring financial charges | 65 | €193 | €189 | -€5 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | €393 | €26,195 | +€25,801 | +6,561% |
| Income taxes | 67/77 | €608 | €5,932 | +€5,324 | +875% |
| Profit (loss) for the period | 9904 | -€215 | €20,263 | +€20,478 | |
| Profit (loss) for the period to be appropriated | 9905 | -€215 | €20,263 | +€20,478 |
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 24 October 2026 via checked.be.