DDL&K 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.
DDL&K Consulting
Largest movements
- Cash +€26,852
up €26,852 (+19.5%), from €137,577 to €164,429
mainly Net result for the year (+€37,289) and Depreciation (+€2,352)
- Receivables within one year +€15,076
up €15,076 (+8.6%), from €175,908 to €190,985
of which Trade receivables: +€12,802
- Reserves +€37,289
up €37,289 (+12.0%), from €310,806 to €348,095
- Gross operating margin +€7,062
up €7,062 (+12.8%), from €55,350 to €62,412
- Taxes +€1,622
up €1,622 (+8.4%), from €19,362 to €20,984
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 | €319,266 | €358,842 | +€39,576 | +12.4% |
| Fixed assets | 21/28 | €5,781 | €3,428 | -€2,352 | -40.7% |
| Tangible fixed assets | 22/27 | €5,781 | €3,428 | -€2,352 | -40.7% |
| Plant, machinery and equipment | 23 | €4,456 | €2,460 | -€1,996 | -44.8% |
| Furniture and vehicles | 24 | €1,325 | €969 | -€356 | -26.9% |
| Current assets | 29/58 | €313,485 | €355,413 | +€41,928 | +13.4% |
| Amounts receivable within one year | 40/41 | €175,908 | €190,985 | +€15,076 | +8.6% |
| Trade receivables | 40 | - | €12,802 | +€12,802 | |
| Other amounts receivable | 41 | €175,908 | €178,183 | +€2,275 | +1.3% |
| Cash at bank and in hand | 54/58 | €137,577 | €164,429 | +€26,852 | +19.5% |
| Total equity and liabilities | 10/49 | €319,266 | €358,842 | +€39,576 | +12.4% |
| Equity | 10/15 | €317,006 | €354,295 | +€37,289 | +11.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €310,806 | €348,095 | +€37,289 | +12.0% |
| Distributable reserves | 133 | €310,806 | €348,095 | +€37,289 | +12.0% |
| Amounts payable | 17/49 | €2,260 | €4,547 | +€2,287 | +101% |
| Amounts payable within one year | 42/48 | €2,260 | €4,547 | +€2,287 | +101% |
| Trade debts | 44 | €995 | €2,157 | +€1,162 | +117% |
| Suppliers | 440/4 | €995 | €2,157 | +€1,162 | +117% |
| Taxes, remuneration and social security | 45 | €1,265 | €1,741 | +€476 | +37.6% |
| Taxes | 450/3 | €1,265 | €1,741 | +€476 | +37.6% |
| Other amounts payable | 47/48 | €0 | €650 | +€650 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,503 | €2,352 | -€150 | -6.0% |
| Other operating charges | 640/8 | €1,350 | €1,400 | +€50 | +3.7% |
| Gross operating margin | 9900 | €55,350 | €62,412 | +€7,062 | +12.8% |
| Operating profit (loss) | 9901 | €51,497 | €58,660 | +€7,162 | +13.9% |
| Financial income | 75/76B | €409 | €557 | +€148 | +36.3% |
| Recurring financial income | 75 | €409 | €557 | +€148 | +36.3% |
| Financial charges | 65/66B | €989 | €944 | -€45 | -4.6% |
| Recurring financial charges | 65 | €989 | €944 | -€45 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | €50,917 | €58,273 | +€7,356 | +14.4% |
| Income taxes | 67/77 | €19,362 | €20,984 | +€1,622 | +8.4% |
| Profit (loss) for the period | 9904 | €31,555 | €37,289 | +€5,734 | +18.2% |
| Profit (loss) for the period to be appropriated | 9905 | €31,555 | €37,289 | +€5,734 | +18.2% |
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 30 October 2026 via checked.be.