DDCO 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.
DDCO Consulting
Largest movements
- Cash -€42,187
down €42,187 (-30.4%), from €138,618 to €96,431
mainly Contributions, distributions and other (-€38,976) and Other debts (-€27,964)
- Tangible fixed assets +€14,640
up €14,640 (+33.0%), from €44,349 to €58,989
- Other debts -€27,964
down €27,964 (-41.8%), from €66,940 to €38,976
- Tax, wage and social debts -€4,196
down €4,196 (-22.6%), from €18,600 to €14,404
of which Taxes: -€3,876
- Trade debts +€2,802
new in 2025: €2,802
- Gross operating margin +€51,462
up €51,462 (+44.7%), from €115,165 to €166,627
- Taxes +€9,843
up €9,843 (+624%), from €1,578 to €11,420
- Financial charges +€4,487
up €4,487 (+4.6%), from €97,702 to €102,189
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 | €223,111 | €194,668 | -€28,443 | -12.7% |
| Fixed assets | 21/28 | €44,349 | €58,989 | +€14,640 | +33.0% |
| Tangible fixed assets | 22/27 | €44,349 | €58,989 | +€14,640 | +33.0% |
| Furniture and vehicles | 24 | €44,349 | €58,989 | +€14,640 | +33.0% |
| Current assets | 29/58 | €178,762 | €135,679 | -€43,083 | -24.1% |
| Amounts receivable within one year | 40/41 | €38,072 | €39,005 | +€933 | +2.5% |
| Trade receivables | 40 | €18,599 | €30,287 | +€11,687 | +62.8% |
| Other amounts receivable | 41 | €19,472 | €8,718 | -€10,754 | -55.2% |
| Cash at bank and in hand | 54/58 | €138,618 | €96,431 | -€42,187 | -30.4% |
| Deferred charges and accrued income | 490/1 | €2,072 | €243 | -€1,829 | -88.3% |
| Total equity and liabilities | 10/49 | €223,111 | €194,668 | -€28,443 | -12.7% |
| Equity | 10/15 | €132,561 | €132,561 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €129,561 | €129,561 | = | 0.0% |
| Distributable reserves | 133 | €129,561 | €129,561 | = | 0.0% |
| Amounts payable | 17/49 | €90,550 | €62,107 | -€28,443 | -31.4% |
| Amounts payable within one year | 42/48 | €85,540 | €56,181 | -€29,359 | -34.3% |
| Trade debts | 44 | - | €2,802 | +€2,802 | |
| Suppliers | 440/4 | - | €2,802 | +€2,802 | |
| Taxes, remuneration and social security | 45 | €18,600 | €14,404 | -€4,196 | -22.6% |
| Taxes | 450/3 | €18,280 | €14,404 | -€3,876 | -21.2% |
| Remuneration and social security | 454/9 | €320 | - | -€320 | |
| Other amounts payable | 47/48 | €66,940 | €38,976 | -€27,964 | -41.8% |
| Accrued charges and deferred income | 492/3 | €5,010 | €5,925 | +€915 | +18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,286 | €13,209 | -€77 | -0.6% |
| Other operating charges | 640/8 | €755 | €1,191 | +€436 | +57.8% |
| Gross operating margin | 9900 | €115,165 | €166,627 | +€51,462 | +44.7% |
| Operating profit (loss) | 9901 | €101,124 | €152,227 | +€51,103 | +50.5% |
| Financial income | 75/76B | - | €358 | +€358 | |
| Recurring financial income | 75 | - | €358 | +€358 | |
| Financial charges | 65/66B | €97,702 | €102,189 | +€4,487 | +4.6% |
| Recurring financial charges | 65 | €97,702 | €102,189 | +€4,487 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | €3,422 | €50,396 | +€46,974 | +1,373% |
| Income taxes | 67/77 | €1,578 | €11,420 | +€9,843 | +624% |
| Profit (loss) for the period | 9904 | €1,845 | €38,976 | +€37,131 | +2,013% |
| Profit (loss) for the period to be appropriated | 9905 | €1,845 | €38,976 | +€37,131 | +2,013% |
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 16 October 2026 via checked.be.