ddh Management & Consulting: what changed
ddh Management & Consulting
Largest movements
- Cash -€18,027
down €18,027 (-11.7%), from €154,286 to €136,259
mainly Contributions, distributions and other (-€70,371) and Other debts (-€29,904)
- Tangible fixed assets -€7,392
down €7,392 (-45.7%), from €16,158 to €8,767
of which Furniture and vehicles: -€8,127
- Receivables within one year -€2,972
down €2,972 (-12.9%), from €23,010 to €20,038
of which Other amounts receivable: -€4,644
- Other debts -€29,904
down €29,904 (-42.5%), from €70,314 to €40,411
- Trade debts +€3,134
up €3,134 (+229%), from €1,366 to €4,500
- Reserves -€2,839
down €2,839 (-1.8%), from €162,162 to €159,322
- Tax, wage and social debts +€2,591
up €2,591 (+23.3%), from €11,114 to €13,706
- Depreciation -€10,649
down €10,649 (-74.5%), from €14,299 to €3,650
- Gross operating margin -€10,601
down €10,601 (-10.0%), from €106,244 to €95,643
- Other operating charges -€2,531
down €2,531 (-70.2%), from €3,603 to €1,072
- Financial charges +€1,627
up €1,627 (+109%), from €1,493 to €3,120
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €247,956 | €220,954 | -€27,003 | -10.9% |
| Fixed assets | 21/28 | €16,158 | €8,767 | -€7,392 | -45.7% |
| Tangible fixed assets | 22/27 | €16,158 | €8,767 | -€7,392 | -45.7% |
| Plant, machinery and equipment | 23 | €611 | €1,346 | +€736 | +120% |
| Furniture and vehicles | 24 | €15,548 | €7,420 | -€8,127 | -52.3% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Current assets | 29/58 | €231,798 | €212,187 | -€19,611 | -8.5% |
| Amounts receivable within one year | 40/41 | €23,010 | €20,038 | -€2,972 | -12.9% |
| Trade receivables | 40 | €14,174 | €15,846 | +€1,672 | +11.8% |
| Other amounts receivable | 41 | €8,836 | €4,192 | -€4,644 | -52.6% |
| Current investments | 50/53 | €40,213 | €40,600 | +€386 | +1.0% |
| Cash at bank and in hand | 54/58 | €154,286 | €136,259 | -€18,027 | -11.7% |
| Deferred charges and accrued income | 490/1 | €14,289 | €15,290 | +€1,001 | +7.0% |
| Total equity and liabilities | 10/49 | €247,956 | €220,954 | -€27,003 | -10.9% |
| Equity | 10/15 | €165,162 | €162,322 | -€2,839 | -1.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €162,162 | €159,322 | -€2,839 | -1.8% |
| Distributable reserves | 133 | €162,162 | €159,322 | -€2,839 | -1.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €82,795 | €58,631 | -€24,164 | -29.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €82,795 | €58,631 | -€24,164 | -29.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | - | €15 | +€15 | |
| Credit institutions | 430/8 | - | €15 | +€15 | |
| Trade debts | 44 | €1,366 | €4,500 | +€3,134 | +229% |
| Suppliers | 440/4 | €1,366 | €4,500 | +€3,134 | +229% |
| Taxes, remuneration and social security | 45 | €11,114 | €13,706 | +€2,591 | +23.3% |
| Taxes | 450/3 | €11,114 | €13,706 | +€2,591 | +23.3% |
| Other amounts payable | 47/48 | €70,314 | €40,411 | -€29,904 | -42.5% |
| Non-recurring operating income | 76A | - | €12,464 | +€12,464 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,299 | €3,650 | -€10,649 | -74.5% |
| Other operating charges | 640/8 | €3,603 | €1,072 | -€2,531 | -70.2% |
| Gross operating margin | 9900 | €106,244 | €95,643 | -€10,601 | -10.0% |
| Operating profit (loss) | 9901 | €88,342 | €90,921 | +€2,579 | +2.9% |
| Financial income | 75/76B | €792 | €1,199 | +€407 | +51.4% |
| Recurring financial income | 75 | €792 | €1,199 | +€407 | +51.4% |
| Financial charges | 65/66B | €1,493 | €3,120 | +€1,627 | +109% |
| Recurring financial charges | 65 | €1,493 | €3,120 | +€1,627 | +109% |
| Profit (loss) for the period before taxes | 9903 | €87,641 | €89,000 | +€1,359 | +1.6% |
| Income taxes | 67/77 | €20,956 | €21,469 | +€512 | +2.4% |
| Profit (loss) for the period | 9904 | €66,685 | €67,532 | +€847 | +1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €66,685 | €67,532 | +€847 | +1.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.