DDC 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.
DDC CONSULTANCY
Largest movements
- Cash -€2,586
down €2,586 (-56.0%), from €4,615 to €2,029
mainly Trade debts (-€3,539) and Tax, wage and social debts (-€2,624)
- Receivables within one year +€2,108
up €2,108 (+27.5%), from €7,656 to €9,764
of which Trade receivables: +€2,051
- Tangible fixed assets -€1,794
down €1,794 (-32.1%), from €5,587 to €3,793
of which Furniture and vehicles: -€1,451
- Deferred charges and accrued income -€973
down €973 (-20.8%), from €4,671 to €3,698
- Trade debts -€3,539
down €3,539 (-70.6%), from €5,010 to €1,471
- Tax, wage and social debts -€2,624
down €2,624 (-66.9%), from €3,924 to €1,300
- Profit (loss) carried forward +€2,125
up €2,125 (+2.1%), from -€103,344 to -€101,219
- Other debts +€793
up €793 (+0.8%), from €97,480 to €98,273
- Gross operating margin +€28,238
up €28,238, from -€21,872 to €6,366
- Depreciation -€24,964
down €24,964 (-93.3%), from €26,757 to €1,794
- Staff costs +€957
new in 2025: €957
- Other operating charges -€312
down €312 (-23.6%), from €1,326 to €1,014
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 | €23,530 | €20,285 | -€3,245 | -13.8% |
| Fixed assets | 21/28 | €6,587 | €4,793 | -€1,794 | -27.2% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €5,587 | €3,793 | -€1,794 | -32.1% |
| Land and buildings | 22 | €0 | €0 | -€0 | -100.0% |
| Plant, machinery and equipment | 23 | €2,734 | €2,391 | -€343 | -12.5% |
| Furniture and vehicles | 24 | €1,738 | €287 | -€1,451 | -83.5% |
| Other tangible fixed assets | 26 | €1,116 | €1,116 | = | 0.0% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €16,942 | €15,491 | -€1,451 | -8.6% |
| Amounts receivable within one year | 40/41 | €7,656 | €9,764 | +€2,108 | +27.5% |
| Trade receivables | 40 | €7,656 | €9,707 | +€2,051 | +26.8% |
| Other amounts receivable | 41 | €0 | €57 | +€57 | |
| Cash at bank and in hand | 54/58 | €4,615 | €2,029 | -€2,586 | -56.0% |
| Deferred charges and accrued income | 490/1 | €4,671 | €3,698 | -€973 | -20.8% |
| Total equity and liabilities | 10/49 | €23,530 | €20,285 | -€3,245 | -13.8% |
| Equity | 10/15 | -€82,884 | -€80,759 | +€2,125 | +2.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€103,344 | -€101,219 | +€2,125 | +2.1% |
| Amounts payable | 17/49 | €106,413 | €101,043 | -€5,370 | -5.0% |
| Amounts payable within one year | 42/48 | €106,413 | €101,043 | -€5,370 | -5.0% |
| Trade debts | 44 | €5,010 | €1,471 | -€3,539 | -70.6% |
| Suppliers | 440/4 | €5,010 | €1,471 | -€3,539 | -70.6% |
| Taxes, remuneration and social security | 45 | €3,924 | €1,300 | -€2,624 | -66.9% |
| Taxes | 450/3 | €3,924 | €1,300 | -€2,624 | -66.9% |
| Other amounts payable | 47/48 | €97,480 | €98,273 | +€793 | +0.8% |
| Remuneration, social security and pensions | 62 | - | €957 | +€957 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,757 | €1,794 | -€24,964 | -93.3% |
| Other operating charges | 640/8 | €1,326 | €1,014 | -€312 | -23.6% |
| Gross operating margin | 9900 | -€21,872 | €6,366 | +€28,238 | |
| Operating profit (loss) | 9901 | -€49,955 | €2,602 | +€52,557 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €199 | €184 | -€15 | -7.7% |
| Recurring financial charges | 65 | €199 | €184 | -€15 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | -€50,154 | €2,418 | +€52,572 | |
| Income taxes | 67/77 | €380 | €293 | -€87 | -22.9% |
| Profit (loss) for the period | 9904 | -€50,534 | €2,125 | +€52,659 | |
| Profit (loss) for the period to be appropriated | 9905 | -€50,534 | €2,125 | +€52,659 |
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 5 October 2026 via checked.be.