DDM CONSULT: 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.
DDM CONSULT
Largest movements
- Cash +€22,178
up €22,178 (+22.1%), from €100,447 to €122,625
mainly Net result for the year (+€24,025) and Depreciation (+€3,623)
- Deferred charges and accrued income +€1,904
up €1,904 (+78.7%), from €2,418 to €4,322
- Reserves +€22,518
up €22,518 (+26.5%), from €84,986 to €107,504
of which Distributable reserves: +€22,518
- Other debts +€1,507
up €1,507 (+181.0%), from €833 to €2,340
- Gross operating margin -€8,431
down €8,431 (-17.0%), from €49,647 to €41,215
- Taxes -€3,488
down €3,488 (-24.9%), from €14,015 to €10,527
- Financial charges +€1,259
up €1,259 (+101.4%), from €1,242 to €2,502
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 | €111,481 | €135,296 | +€23,816 | +21.4% |
| Fixed assets | 21/28 | €6,728 | €6,648 | -€81 | -1.2% |
| Tangible fixed assets | 22/27 | €6,649 | €6,569 | -€81 | -1.2% |
| Land and buildings | 22 | €2,796 | €950 | -€1,846 | -66.0% |
| Furniture and vehicles | 24 | €3,854 | €2,329 | -€1,525 | -39.6% |
| Other tangible fixed assets | 26 | - | €3,290 | +€3,290 | |
| Financial fixed assets | 28 | €79 | €79 | = | 0.0% |
| Current assets | 29/58 | €104,752 | €128,649 | +€23,896 | +22.8% |
| Amounts receivable within one year | 40/41 | €1,887 | €1,702 | -€185 | -9.8% |
| Other amounts receivable | 41 | €1,887 | €1,702 | -€185 | -9.8% |
| Cash at bank and in hand | 54/58 | €100,447 | €122,625 | +€22,178 | +22.1% |
| Deferred charges and accrued income | 490/1 | €2,418 | €4,322 | +€1,904 | +78.7% |
| Total equity and liabilities | 10/49 | €111,481 | €135,296 | +€23,816 | +21.4% |
| Equity | 10/15 | €102,148 | €123,833 | +€21,685 | +21.2% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €84,986 | €107,504 | +€22,518 | +26.5% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €83,131 | €105,649 | +€22,518 | +27.1% |
| Profit (loss) carried forward | 14 | €10,662 | €9,829 | -€833 | -7.8% |
| Amounts payable | 17/49 | €9,333 | €11,464 | +€2,131 | +22.8% |
| Amounts payable within one year | 42/48 | €9,333 | €11,464 | +€2,131 | +22.8% |
| Trade debts | 44 | €901 | €1,205 | +€303 | +33.6% |
| Suppliers | 440/4 | €901 | €1,205 | +€303 | +33.6% |
| Taxes, remuneration and social security | 45 | €7,598 | €7,919 | +€320 | +4.2% |
| Taxes | 450/3 | €7,598 | €7,919 | +€320 | +4.2% |
| Other amounts payable | 47/48 | €833 | €2,340 | +€1,507 | +181.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,821 | €3,623 | -€198 | -5.2% |
| Other operating charges | 640/8 | €753 | €640 | -€114 | -15.1% |
| Gross operating margin | 9900 | €49,647 | €41,215 | -€8,431 | -17.0% |
| Operating profit (loss) | 9901 | €45,073 | €36,952 | -€8,120 | -18.0% |
| Financial income | 75/76B | €50 | €102 | +€51 | +102.5% |
| Recurring financial income | 75 | €50 | €102 | +€51 | +102.5% |
| Financial charges | 65/66B | €1,242 | €2,502 | +€1,259 | +101.4% |
| Recurring financial charges | 65 | €1,242 | €2,502 | +€1,259 | +101.4% |
| Profit (loss) for the period before taxes | 9903 | €43,880 | €34,552 | -€9,328 | -21.3% |
| Income taxes | 67/77 | €14,015 | €10,527 | -€3,488 | -24.9% |
| Profit (loss) for the period | 9904 | €29,865 | €24,025 | -€5,840 | -19.6% |
| Profit (loss) for the period to be appropriated | 9905 | €29,865 | €24,025 | -€5,840 | -19.6% |
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 6 October 2026 via checked.be.