DDB - WDF CONSULT: 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 - WDF CONSULT
Largest movements
- Receivables within one year +€39,726
up €39,726 (+98.7%), from €40,246 to €79,972
of which Other amounts receivable: +€38,972
- Cash -€6,935
down €6,935 (-10.4%), from €66,506 to €59,571
mainly Contributions, distributions and other (-€76,844) and Receivables within one year (-€39,726)
- Current investments +€5,260
up €5,260 (+26.0%), from €20,245 to €25,505
- Deferred charges and accrued income +€2,367
up €2,367 (+758.1%), from €312 to €2,679
- Tangible fixed assets -€1,918
down €1,918 (-22.5%), from €8,543 to €6,625
of which Furniture and vehicles: -€1,063
- Debts after one year +€33,605
new in 2025: €33,605
- Tax, wage and social debts +€19,669
up €19,669 (+63.5%), from €30,999 to €50,668
- Trade debts -€15,685
down €15,685 (-90.7%), from €17,293 to €1,608
- Current portion of long-term debt +€9,506
new in 2025: €9,506
- Profit (loss) carried forward -€9,451
no longer reported in 2025 (was €9,451)
- Gross operating margin +€43,250
up €43,250 (+84.9%), from €50,940 to €94,190
- Taxes +€8,588
up €8,588 (+60.0%), from €14,312 to €22,900
- Financial charges +€2,488
up €2,488 (+315.2%), from €789 to €3,277
- Financial income +€2,045
up €2,045 (+293.7%), from €697 to €2,742
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 | €140,894 | €179,032 | +€38,139 | +27.1% |
| Fixed assets | 21/28 | €11,543 | €9,625 | -€1,918 | -16.6% |
| Tangible fixed assets | 22/27 | €8,543 | €6,625 | -€1,918 | -22.5% |
| Plant, machinery and equipment | 23 | €6,728 | €5,873 | -€855 | -12.7% |
| Furniture and vehicles | 24 | €1,815 | €752 | -€1,063 | -58.6% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €129,351 | €169,408 | +€40,057 | +31.0% |
| Stocks and contracts in progress | 3 | €2,042 | €1,680 | -€362 | -17.7% |
| Stocks | 30/36 | €2,042 | €1,680 | -€362 | -17.7% |
| Amounts receivable within one year | 40/41 | €40,246 | €79,972 | +€39,726 | +98.7% |
| Trade receivables | 40 | €15,104 | €15,858 | +€755 | +5.0% |
| Other amounts receivable | 41 | €25,143 | €64,114 | +€38,972 | +155.0% |
| Current investments | 50/53 | €20,245 | €25,505 | +€5,260 | +26.0% |
| Cash at bank and in hand | 54/58 | €66,506 | €59,571 | -€6,935 | -10.4% |
| Deferred charges and accrued income | 490/1 | €312 | €2,679 | +€2,367 | +758.1% |
| Total equity and liabilities | 10/49 | €140,894 | €179,032 | +€38,139 | +27.1% |
| Equity | 10/15 | €12,451 | €3,000 | -€9,451 | -75.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,451 | - | -€9,451 | |
| Amounts payable | 17/49 | €128,442 | €176,032 | +€47,590 | +37.1% |
| Amounts payable after more than one year | 17 | - | €33,605 | +€33,605 | |
| Financial debts | 170/4 | - | €33,605 | +€33,605 | |
| Amounts payable within one year | 42/48 | €128,442 | €142,427 | +€13,985 | +10.9% |
| Current portion of amounts payable after more than one year | 42 | - | €9,506 | +€9,506 | |
| Trade debts | 44 | €17,293 | €1,608 | -€15,685 | -90.7% |
| Suppliers | 440/4 | €17,293 | €1,608 | -€15,685 | -90.7% |
| Taxes, remuneration and social security | 45 | €30,999 | €50,668 | +€19,669 | +63.5% |
| Taxes | 450/3 | €30,999 | €50,668 | +€19,669 | +63.5% |
| Other amounts payable | 47/48 | €80,150 | €80,645 | +€495 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,146 | €1,918 | -€228 | -10.6% |
| Other operating charges | 640/8 | €2,031 | €1,444 | -€586 | -28.9% |
| Gross operating margin | 9900 | €50,940 | €94,190 | +€43,250 | +84.9% |
| Operating profit (loss) | 9901 | €46,764 | €90,828 | +€44,064 | +94.2% |
| Financial income | 75/76B | €697 | €2,742 | +€2,045 | +293.7% |
| Recurring financial income | 75 | €697 | €2,742 | +€2,045 | +293.7% |
| Financial charges | 65/66B | €789 | €3,277 | +€2,488 | +315.2% |
| Recurring financial charges | 65 | €789 | €3,277 | +€2,488 | +315.2% |
| Profit (loss) for the period before taxes | 9903 | €46,671 | €90,293 | +€43,622 | +93.5% |
| Income taxes | 67/77 | €14,312 | €22,900 | +€8,588 | +60.0% |
| Profit (loss) for the period | 9904 | €32,359 | €67,393 | +€35,034 | +108.3% |
| Profit (loss) for the period to be appropriated | 9905 | €32,359 | €67,393 | +€35,034 | +108.3% |
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 8 October 2026 via checked.be.