DDEB 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.
DDEB Consulting
Largest movements
- Receivables within one year +€61,064
up €61,064 (+659.7%), from €9,256 to €70,320
of which Other amounts receivable: +€36,936
- Cash -€21,575
down €21,575 (-19.8%), from €108,922 to €87,347
mainly Receivables within one year (-€61,064) and Investment in fixed assets (net) (-€2,121)
- Tangible fixed assets -€4,345
down €4,345 (-26.1%), from €16,630 to €12,285
of which Furniture and vehicles: -€5,879
- Profit (loss) carried forward +€32,099
up €32,099 (+25.6%), from €125,581 to €157,680
- Tax, wage and social debts +€1,838
up €1,838 (+25.0%), from €7,363 to €9,201
- Gross operating margin -€4,107
down €4,107 (-7.4%), from €55,234 to €51,127
- Depreciation +€2,289
up €2,289 (+54.8%), from €4,178 to €6,467
- Taxes +€1,721
up €1,721 (+15.3%), from €11,217 to €12,939
- Other operating charges -€895
down €895 (-69.1%), from €1,295 to €400
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 | €137,024 | €172,010 | +€34,987 | +25.5% |
| Fixed assets | 21/28 | €16,630 | €12,285 | -€4,345 | -26.1% |
| Tangible fixed assets | 22/27 | €16,630 | €12,285 | -€4,345 | -26.1% |
| Plant, machinery and equipment | 23 | - | €1,874 | +€1,874 | |
| Furniture and vehicles | 24 | €13,547 | €7,668 | -€5,879 | -43.4% |
| Other tangible fixed assets | 26 | €3,083 | €2,743 | -€340 | -11.0% |
| Current assets | 29/58 | €120,394 | €159,726 | +€39,332 | +32.7% |
| Amounts receivable within one year | 40/41 | €9,256 | €70,320 | +€61,064 | +659.7% |
| Trade receivables | 40 | €9,256 | €33,385 | +€24,129 | +260.7% |
| Other amounts receivable | 41 | - | €36,936 | +€36,936 | |
| Cash at bank and in hand | 54/58 | €108,922 | €87,347 | -€21,575 | -19.8% |
| Deferred charges and accrued income | 490/1 | €2,215 | €2,058 | -€157 | -7.1% |
| Total equity and liabilities | 10/49 | €137,024 | €172,010 | +€34,987 | +25.5% |
| Equity | 10/15 | €127,581 | €159,680 | +€32,099 | +25.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €125,581 | €157,680 | +€32,099 | +25.6% |
| Amounts payable | 17/49 | €9,443 | €12,331 | +€2,888 | +30.6% |
| Amounts payable within one year | 42/48 | €9,443 | €12,331 | +€2,888 | +30.6% |
| Trade debts | 44 | €1,189 | €2,102 | +€914 | +76.9% |
| Suppliers | 440/4 | €1,189 | €2,102 | +€914 | +76.9% |
| Taxes, remuneration and social security | 45 | €7,363 | €9,201 | +€1,838 | +25.0% |
| Taxes | 450/3 | €7,363 | €9,201 | +€1,838 | +25.0% |
| Other amounts payable | 47/48 | €891 | €1,027 | +€137 | +15.3% |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,178 | €6,467 | +€2,289 | +54.8% |
| Other operating charges | 640/8 | €1,295 | €400 | -€895 | -69.1% |
| Gross operating margin | 9900 | €55,234 | €51,127 | -€4,107 | -7.4% |
| Operating profit (loss) | 9901 | €49,761 | €44,261 | -€5,500 | -11.1% |
| Financial income | 75/76B | €421 | €815 | +€394 | +93.6% |
| Recurring financial income | 75 | €421 | €815 | +€394 | +93.6% |
| Financial charges | 65/66B | €237 | €38 | -€199 | -83.9% |
| Recurring financial charges | 65 | €237 | €38 | -€199 | -83.9% |
| Profit (loss) for the period before taxes | 9903 | €49,945 | €45,037 | -€4,907 | -9.8% |
| Income taxes | 67/77 | €11,217 | €12,939 | +€1,721 | +15.3% |
| Profit (loss) for the period | 9904 | €38,727 | €32,099 | -€6,629 | -17.1% |
| Profit (loss) for the period to be appropriated | 9905 | €38,727 | €32,099 | -€6,629 | -17.1% |
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 11 October 2026 via checked.be.