DDMT 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.
DDMT CONSULT
Largest movements
- Receivables within one year +€46,002
up €46,002 (+14887.4%), from €309 to €46,311
of which Trade receivables: +€46,311
- Cash -€17,845
down €17,845 (-28.3%), from €62,946 to €45,101
mainly Receivables within one year (-€46,002) and Contributions, distributions and other (-€37,500)
- Deferred charges and accrued income +€1,283
new in 2025: €1,283
- Other debts +€10,214
up €10,214 (+929.4%), from €1,099 to €11,313
- Tax, wage and social debts +€9,745
up €9,745 (+30.6%), from €31,842 to €41,587
- Profit (loss) carried forward +€7,772
up €7,772 (+56.9%), from €13,664 to €21,436
- Trade debts +€994
up €994 (+437.9%), from €227 to €1,221
- Gross operating margin +€25,782
up €25,782 (+61.2%), from €42,115 to €67,897
- Taxes +€8,823
up €8,823 (+120.7%), from €7,310 to €16,133
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 | €66,932 | €95,657 | +€28,725 | +42.9% |
| Fixed assets | 21/28 | €3,677 | €2,962 | -€715 | -19.4% |
| Tangible fixed assets | 22/27 | €3,677 | €2,962 | -€715 | -19.4% |
| Plant, machinery and equipment | 23 | €1,174 | €794 | -€380 | -32.4% |
| Furniture and vehicles | 24 | €2,503 | €2,168 | -€335 | -13.4% |
| Current assets | 29/58 | €63,255 | €92,695 | +€29,440 | +46.5% |
| Amounts receivable within one year | 40/41 | €309 | €46,311 | +€46,002 | +14887.4% |
| Trade receivables | 40 | - | €46,311 | +€46,311 | |
| Other amounts receivable | 41 | €309 | - | -€309 | |
| Cash at bank and in hand | 54/58 | €62,946 | €45,101 | -€17,845 | -28.3% |
| Deferred charges and accrued income | 490/1 | - | €1,283 | +€1,283 | |
| Total equity and liabilities | 10/49 | €66,932 | €95,657 | +€28,725 | +42.9% |
| Equity | 10/15 | €33,764 | €41,536 | +€7,772 | +23.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Outside capital | 11 | €100 | - | -€100 | |
| Other | 1109/19 | €100 | - | -€100 | |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,664 | €21,436 | +€7,772 | +56.9% |
| Amounts payable | 17/49 | €33,168 | €54,121 | +€20,953 | +63.2% |
| Amounts payable within one year | 42/48 | €33,168 | €54,121 | +€20,953 | +63.2% |
| Trade debts | 44 | €227 | €1,221 | +€994 | +437.9% |
| Suppliers | 440/4 | €227 | €1,221 | +€994 | +437.9% |
| Taxes, remuneration and social security | 45 | €31,842 | €41,587 | +€9,745 | +30.6% |
| Taxes | 450/3 | €31,842 | €41,587 | +€9,745 | +30.6% |
| Other amounts payable | 47/48 | €1,099 | €11,313 | +€10,214 | +929.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,369 | €1,854 | +€485 | +35.4% |
| Other operating charges | 640/8 | €116 | €314 | +€198 | +170.7% |
| Non-recurring operating charges | 66A | €126 | - | -€126 | |
| Gross operating margin | 9900 | €42,115 | €67,897 | +€25,782 | +61.2% |
| Operating profit (loss) | 9901 | €40,504 | €65,729 | +€25,225 | +62.3% |
| Financial charges | 65/66B | €4,964 | €4,324 | -€640 | -12.9% |
| Recurring financial charges | 65 | €4,964 | €4,324 | -€640 | -12.9% |
| Profit (loss) for the period before taxes | 9903 | €35,540 | €61,405 | +€25,865 | +72.8% |
| Income taxes | 67/77 | €7,310 | €16,133 | +€8,823 | +120.7% |
| Profit (loss) for the period | 9904 | €28,230 | €45,272 | +€17,042 | +60.4% |
| Profit (loss) for the period to be appropriated | 9905 | €28,230 | €45,272 | +€17,042 | +60.4% |
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 5 October 2026 via checked.be.