DDK Consulting: what changed
Two fiscal 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.
DDK Consulting
Largest movements
- Current investments +€130,000
new in 2025: €130,000
- Receivables within one year +€43,113
up €43,113 (+39.8%), from €108,338 to €151,451
of which Other amounts receivable: +€30,960
- Financial fixed assets -€26,228
down €26,228 (-13.5%), from €193,772 to €167,543
- Other debts +€210,000
new in 2025: €210,000
- Profit (loss) carried forward -€74,482
down €74,482 (-31.6%), from €235,628 to €161,146
- Tax, wage and social debts +€5,754
up €5,754 (+86.6%), from €6,648 to €12,402
- Financial income +€108,020
up €108,020 (+3637.0%), from €2,970 to €110,990
of which Financial income: +€108,262
- Taxes -€3,511
down €3,511 (-18.8%), from €18,648 to €15,137
- Gross operating margin -€2,167
down €2,167 (-4.3%), from €50,048 to €47,881
- Other operating charges +€1,120
up €1,120 (+61.3%), from €1,828 to €2,947
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 | €329,843 | €475,519 | +€145,677 | +44.2% |
| Fixed assets | 21/28 | €202,585 | €172,753 | -€29,832 | -14.7% |
| Tangible fixed assets | 22/27 | €8,813 | €5,210 | -€3,604 | -40.9% |
| Plant, machinery and equipment | 23 | - | €867 | +€867 | |
| Furniture and vehicles | 24 | €8,813 | €4,342 | -€4,471 | -50.7% |
| Financial fixed assets | 28 | €193,772 | €167,543 | -€26,228 | -13.5% |
| Current assets | 29/58 | €127,258 | €302,766 | +€175,509 | +137.9% |
| Amounts receivable within one year | 40/41 | €108,338 | €151,451 | +€43,113 | +39.8% |
| Trade receivables | 40 | €11,770 | €23,923 | +€12,153 | +103.3% |
| Other amounts receivable | 41 | €96,568 | €127,528 | +€30,960 | +32.1% |
| Current investments | 50/53 | - | €130,000 | +€130,000 | |
| Cash at bank and in hand | 54/58 | €18,346 | €21,067 | +€2,721 | +14.8% |
| Deferred charges and accrued income | 490/1 | €574 | €249 | -€326 | -56.7% |
| Total equity and liabilities | 10/49 | €329,843 | €475,519 | +€145,677 | +44.2% |
| Equity | 10/15 | €317,012 | €242,530 | -€74,482 | -23.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €75,184 | €75,184 | = | 0.0% |
| Distributable reserves | 133 | €75,184 | €75,184 | = | 0.0% |
| Profit (loss) carried forward | 14 | €235,628 | €161,146 | -€74,482 | -31.6% |
| Amounts payable | 17/49 | €12,830 | €232,989 | +€220,159 | +1715.9% |
| Amounts payable within one year | 42/48 | €12,830 | €232,989 | +€220,159 | +1715.9% |
| Financial debts | 43 | €4,845 | €5,672 | +€828 | +17.1% |
| Credit institutions | 430/8 | €4,845 | €5,672 | +€828 | +17.1% |
| Trade debts | 44 | €1,338 | €4,915 | +€3,577 | +267.3% |
| Suppliers | 440/4 | €1,338 | €4,915 | +€3,577 | +267.3% |
| Taxes, remuneration and social security | 45 | €6,648 | €12,402 | +€5,754 | +86.6% |
| Taxes | 450/3 | €6,648 | €12,402 | +€5,754 | +86.6% |
| Other amounts payable | 47/48 | - | €210,000 | +€210,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,807 | €4,567 | -€240 | -5.0% |
| Other operating charges | 640/8 | €1,828 | €2,947 | +€1,120 | +61.3% |
| Gross operating margin | 9900 | €50,048 | €47,881 | -€2,167 | -4.3% |
| Operating profit (loss) | 9901 | €43,413 | €40,366 | -€3,047 | -7.0% |
| Financial income | 75/76B | €2,970 | €110,990 | +€108,020 | +3637.0% |
| Recurring financial income | 75 | €2,728 | €110,990 | +€108,262 | +3968.5% |
| Non-recurring financial income | 76B | €242 | - | -€242 | |
| Financial charges | 65/66B | €599 | €700 | +€101 | +16.9% |
| Recurring financial charges | 65 | €599 | €700 | +€101 | +16.9% |
| Profit (loss) for the period before taxes | 9903 | €45,784 | €150,655 | +€104,871 | +229.1% |
| Income taxes | 67/77 | €18,648 | €15,137 | -€3,511 | -18.8% |
| Profit (loss) for the period | 9904 | €27,136 | €135,518 | +€108,381 | +399.4% |
| Profit (loss) for the period to be appropriated | 9905 | €27,136 | €135,518 | +€108,381 | +399.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.