DDC 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.
DDC Consulting
Largest movements
- Cash +€80,398
up €80,398 (+46.2%), from €174,182 to €254,581
mainly Net result for the year (+€62,730) and Trade debts (+€57,019)
- Receivables within one year +€46,237
up €46,237 (+149%), from €30,932 to €77,169
of which Trade receivables: +€50,447
- Trade debts +€57,019
up €57,019 (+1,344%), from €4,244 to €61,263
- Other debts +€49,008
up €49,008 (+2,195%), from €2,233 to €51,241
- Reserves +€12,730
up €12,730 (+6.2%), from €206,727 to €219,457
- Debts after one year +€5,014
new in 2025: €5,014
- Gross operating margin +€5,410
up €5,410 (+6.0%), from €90,263 to €95,674
- Taxes +€2,480
up €2,480 (+11.6%), from €21,434 to €23,914
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 | €232,258 | €359,648 | +€127,390 | +54.8% |
| Fixed assets | 21/28 | €15,636 | €17,694 | +€2,058 | +13.2% |
| Tangible fixed assets | 22/27 | €15,636 | €17,694 | +€2,058 | +13.2% |
| Land and buildings | 22 | €6,737 | €4,189 | -€2,548 | -37.8% |
| Plant, machinery and equipment | 23 | €8,899 | €6,150 | -€2,749 | -30.9% |
| Furniture and vehicles | 24 | - | €7,355 | +€7,355 | |
| Current assets | 29/58 | €216,622 | €341,955 | +€125,333 | +57.9% |
| Amounts receivable within one year | 40/41 | €30,932 | €77,169 | +€46,237 | +149% |
| Trade receivables | 40 | €26,722 | €77,169 | +€50,447 | +189% |
| Other amounts receivable | 41 | €4,210 | €0 | -€4,210 | -100% |
| Cash at bank and in hand | 54/58 | €174,182 | €254,581 | +€80,398 | +46.2% |
| Deferred charges and accrued income | 490/1 | €11,508 | €10,205 | -€1,303 | -11.3% |
| Total equity and liabilities | 10/49 | €232,258 | €359,648 | +€127,390 | +54.8% |
| Equity | 10/15 | €211,727 | €224,457 | +€12,730 | +6.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €206,727 | €219,457 | +€12,730 | +6.2% |
| Distributable reserves | 133 | €206,727 | €219,457 | +€12,730 | +6.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €20,532 | €135,192 | +€114,660 | +558% |
| Amounts payable after more than one year | 17 | - | €5,014 | +€5,014 | |
| Financial debts | 170/4 | - | €5,014 | +€5,014 | |
| Amounts payable within one year | 42/48 | €20,532 | €130,178 | +€109,646 | +534% |
| Current portion of amounts payable after more than one year | 42 | - | €2,428 | +€2,428 | |
| Trade debts | 44 | €4,244 | €61,263 | +€57,019 | +1,344% |
| Suppliers | 440/4 | €4,244 | €61,263 | +€57,019 | +1,344% |
| Taxes, remuneration and social security | 45 | €14,055 | €15,245 | +€1,191 | +8.5% |
| Taxes | 450/3 | €14,055 | €15,245 | +€1,191 | +8.5% |
| Other amounts payable | 47/48 | €2,233 | €51,241 | +€49,008 | +2,195% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,297 | €5,582 | +€285 | +5.4% |
| Other operating charges | 640/8 | €882 | €835 | -€47 | -5.3% |
| Non-recurring operating charges | 66A | €5,372 | €0 | -€5,372 | -100% |
| Gross operating margin | 9900 | €90,263 | €95,674 | +€5,410 | +6.0% |
| Operating profit (loss) | 9901 | €78,712 | €89,256 | +€10,544 | +13.4% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €2,985 | €2,612 | -€373 | -12.5% |
| Recurring financial charges | 65 | €2,985 | €2,612 | -€373 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | €75,727 | €86,644 | +€10,917 | +14.4% |
| Income taxes | 67/77 | €21,434 | €23,914 | +€2,480 | +11.6% |
| Profit (loss) for the period | 9904 | €54,293 | €62,730 | +€8,437 | +15.5% |
| Profit (loss) for the period to be appropriated | 9905 | €54,293 | €62,730 | +€8,437 | +15.5% |
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 14 October 2026 via checked.be.