DDM 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.
DDM CONSULT
Largest movements
- Cash +€41,370
up €41,370 (+45.0%), from €91,918 to €133,289
mainly Net result for the year (+€65,802) and Depreciation (+€20,017)
- Tangible fixed assets -€20,017
down €20,017 (-27.7%), from €72,336 to €52,319
- Receivables within one year +€17,237
up €17,237 (+25.9%), from €66,427 to €83,664
of which Trade receivables: +€27,564
- Profit (loss) carried forward +€65,802
up €65,802 (+85.0%), from -€77,436 to -€11,634
- Other debts -€19,168
down €19,168 (-92.2%), from €20,789 to €1,621
- Tax, wage and social debts -€8,005
down €8,005 (-33.6%), from €23,792 to €15,787
of which Remuneration and social security: -€4,431
- Gross operating margin +€149,144
up €149,144, from -€30,600 to €118,544
- Staff costs +€54,727
up €54,727 (+220.2%), from €24,852 to €79,579
- Financial income +€49,743
up €49,743 (+2063.8%), from €2,410 to €52,153
of which Non-recurring financial income: +€51,678
- Financial charges +€2,117
up €2,117 (+156.0%), from €1,357 to €3,474
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €235,437 | €274,705 | +€39,268 | +16.7% |
| Fixed assets | 21/28 | €75,056 | €55,039 | -€20,017 | -26.7% |
| Tangible fixed assets | 22/27 | €72,336 | €52,319 | -€20,017 | -27.7% |
| Furniture and vehicles | 24 | €72,336 | €52,319 | -€20,017 | -27.7% |
| Financial fixed assets | 28 | €2,720 | €2,720 | = | 0.0% |
| Current assets | 29/58 | €160,381 | €219,667 | +€59,286 | +37.0% |
| Amounts receivable within one year | 40/41 | €66,427 | €83,664 | +€17,237 | +25.9% |
| Trade receivables | 40 | €54,449 | €82,013 | +€27,564 | +50.6% |
| Other amounts receivable | 41 | €11,978 | €1,650 | -€10,327 | -86.2% |
| Cash at bank and in hand | 54/58 | €91,918 | €133,289 | +€41,370 | +45.0% |
| Deferred charges and accrued income | 490/1 | €2,036 | €2,715 | +€678 | +33.3% |
| Total equity and liabilities | 10/49 | €235,437 | €274,705 | +€39,268 | +16.7% |
| Equity | 10/15 | €170,090 | €235,892 | +€65,802 | +38.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €228,926 | €228,926 | = | 0.0% |
| Distributable reserves | 133 | €228,926 | €228,926 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€77,436 | -€11,634 | +€65,802 | +85.0% |
| Amounts payable | 17/49 | €65,347 | €38,813 | -€26,534 | -40.6% |
| Amounts payable within one year | 42/48 | €65,347 | €38,813 | -€26,534 | -40.6% |
| Trade debts | 44 | €20,765 | €21,405 | +€639 | +3.1% |
| Suppliers | 440/4 | €20,765 | €21,405 | +€639 | +3.1% |
| Taxes, remuneration and social security | 45 | €23,792 | €15,787 | -€8,005 | -33.6% |
| Taxes | 450/3 | €12,437 | €8,863 | -€3,574 | -28.7% |
| Remuneration and social security | 454/9 | €11,355 | €6,924 | -€4,431 | -39.0% |
| Other amounts payable | 47/48 | €20,789 | €1,621 | -€19,168 | -92.2% |
| Remuneration, social security and pensions | 62 | €24,852 | €79,579 | +€54,727 | +220.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,614 | €20,017 | -€597 | -2.9% |
| Other operating charges | 640/8 | €2,164 | €1,561 | -€603 | -27.9% |
| Gross operating margin | 9900 | -€30,600 | €118,544 | +€149,144 | |
| Operating profit (loss) | 9901 | -€78,230 | €17,387 | +€95,617 | |
| Financial income | 75/76B | €2,410 | €52,153 | +€49,743 | +2063.8% |
| Recurring financial income | 75 | €2,410 | €476 | -€1,935 | -80.3% |
| Non-recurring financial income | 76B | - | €51,678 | +€51,678 | |
| Financial charges | 65/66B | €1,357 | €3,474 | +€2,117 | +156.0% |
| Recurring financial charges | 65 | €1,357 | €3,474 | +€2,117 | +156.0% |
| Profit (loss) for the period before taxes | 9903 | -€77,177 | €66,066 | +€143,243 | |
| Income taxes | 67/77 | €259 | €263 | +€5 | +1.8% |
| Profit (loss) for the period | 9904 | -€77,436 | €65,802 | +€143,238 | |
| Profit (loss) for the period to be appropriated | 9905 | -€77,436 | €65,802 | +€143,238 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.