DDG CONSULT: 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.
DDG CONSULT
Largest movements
- Cash +€65,916
up €65,916 (+185%), from €35,662 to €101,578
mainly Net result for the year (+€125,744) and Depreciation (+€65,721)
- Tangible fixed assets -€36,732
down €36,732 (-3.4%), from €1.1m to €1.1m
of which Furniture and vehicles: -€21,341
- Receivables within one year -€35,351
down €35,351 (-23.5%), from €150,239 to €114,889
of which Trade receivables: -€42,888
- Reserves +€125,744
up €125,744 (+11.6%), from €1.1m to €1.2m
of which Distributable reserves: +€125,744
- Debts after one year -€98,179
down €98,179 (-49.2%), from €199,666 to €101,487
- Trade debts -€95,489
down €95,489 (-95.0%), from €100,532 to €5,044
- Other debts +€52,544
up €52,544 (+117%), from €44,941 to €97,485
- Tax, wage and social debts +€21,735
up €21,735 (+104%), from €20,951 to €42,687
- Gross operating margin +€61,116
up €61,116 (+31.5%), from €193,910 to €255,026
- Taxes +€16,942
up €16,942 (+44.5%), from €38,073 to €55,015
- Financial income -€9,455
down €9,455 (-79.9%), from €11,840 to €2,385
- Depreciation +€8,286
up €8,286 (+14.4%), from €57,435 to €65,721
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 | €1,643,426 | €1,649,759 | +€6,333 | +0.4% |
| Fixed assets | 21/28 | €1,117,048 | €1,080,316 | -€36,732 | -3.3% |
| Tangible fixed assets | 22/27 | €1,091,998 | €1,055,266 | -€36,732 | -3.4% |
| Land and buildings | 22 | €995,221 | €981,151 | -€14,070 | -1.4% |
| Plant, machinery and equipment | 23 | €2,267 | €946 | -€1,321 | -58.3% |
| Furniture and vehicles | 24 | €94,510 | €73,169 | -€21,341 | -22.6% |
| Financial fixed assets | 28 | €25,050 | €25,050 | = | 0.0% |
| Current assets | 29/58 | €526,377 | €569,443 | +€43,065 | +8.2% |
| Amounts receivable after more than one year | 29 | - | €12,500 | +€12,500 | |
| Other amounts receivable | 291 | - | €12,500 | +€12,500 | |
| Amounts receivable within one year | 40/41 | €150,239 | €114,889 | -€35,351 | -23.5% |
| Trade receivables | 40 | €94,038 | €51,151 | -€42,888 | -45.6% |
| Other amounts receivable | 41 | €56,201 | €63,738 | +€7,537 | +13.4% |
| Current investments | 50/53 | €340,000 | €340,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €35,662 | €101,578 | +€65,916 | +185% |
| Deferred charges and accrued income | 490/1 | €476 | €476 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,643,426 | €1,649,759 | +€6,333 | +0.4% |
| Equity | 10/15 | €1,106,933 | €1,232,677 | +€125,744 | +11.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,088,333 | €1,214,077 | +€125,744 | +11.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €29,450 | €29,450 | = | 0.0% |
| Distributable reserves | 133 | €1,057,023 | €1,182,767 | +€125,744 | +11.9% |
| Provisions and deferred taxes | 16 | €72,218 | €72,218 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €72,218 | €72,218 | = | 0.0% |
| Pensions and similar obligations | 160 | €72,218 | €72,218 | = | 0.0% |
| Amounts payable | 17/49 | €464,274 | €344,864 | -€119,411 | -25.7% |
| Amounts payable after more than one year | 17 | €199,666 | €101,487 | -€98,179 | -49.2% |
| Financial debts | 170/4 | €199,666 | €101,487 | -€98,179 | -49.2% |
| Amounts payable within one year | 42/48 | €263,408 | €243,376 | -€20,032 | -7.6% |
| Current portion of amounts payable after more than one year | 42 | €96,984 | €98,161 | +€1,177 | +1.2% |
| Trade debts | 44 | €100,532 | €5,044 | -€95,489 | -95.0% |
| Suppliers | 440/4 | €100,532 | €5,044 | -€95,489 | -95.0% |
| Taxes, remuneration and social security | 45 | €20,951 | €42,687 | +€21,735 | +104% |
| Taxes | 450/3 | €20,951 | €42,687 | +€21,735 | +104% |
| Other amounts payable | 47/48 | €44,941 | €97,485 | +€52,544 | +117% |
| Accrued charges and deferred income | 492/3 | €1,200 | - | -€1,200 | |
| Non-recurring operating income | 76A | €18,100 | - | -€18,100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,435 | €65,721 | +€8,286 | +14.4% |
| Other operating charges | 640/8 | €8,883 | €6,406 | -€2,477 | -27.9% |
| Gross operating margin | 9900 | €193,910 | €255,026 | +€61,116 | +31.5% |
| Operating profit (loss) | 9901 | €127,591 | €182,898 | +€55,306 | +43.3% |
| Financial income | 75/76B | €11,840 | €2,385 | -€9,455 | -79.9% |
| Recurring financial income | 75 | €11,840 | €2,385 | -€9,455 | -79.9% |
| Financial charges | 65/66B | €5,006 | €4,525 | -€482 | -9.6% |
| Recurring financial charges | 65 | €5,006 | €4,525 | -€482 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €134,425 | €180,758 | +€46,333 | +34.5% |
| Income taxes | 67/77 | €38,073 | €55,015 | +€16,942 | +44.5% |
| Profit (loss) for the period | 9904 | €96,353 | €125,744 | +€29,391 | +30.5% |
| Profit (loss) for the period to be appropriated | 9905 | €96,353 | €125,744 | +€29,391 | +30.5% |
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 15 October 2026 via checked.be.