DDN 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.
DDN CONSULT
Largest movements
- Tangible fixed assets -€14,912
down €14,912 (-23.3%), from €63,907 to €48,995
of which Furniture and vehicles: -€14,834
- Cash -€8,900
down €8,900 (-84.2%), from €10,571 to €1,671
mainly Net result for the year (-€23,979) and Debts after one year (-€11,981)
- Receivables within one year -€8,001
down €8,001 (-58.5%), from €13,667 to €5,667
of which Other amounts receivable: -€12,841
- Current investments -€4,060
down €4,060 (-5.1%), from €80,226 to €76,166
- Profit (loss) carried forward -€23,979
new in 2025: -€23,979
- Debts after one year -€11,981
down €11,981 (-32.0%), from €37,470 to €25,489
- Other debts -€4,082
no longer reported in 2025 (was €4,082)
- Tax, wage and social debts +€3,084
new in 2025: €3,084
- Gross operating margin -€87,648
down €87,648, from €84,742 to -€2,907
- Taxes -€23,132
no longer reported in 2025 (was €23,132)
- Depreciation -€931
down €931 (-5.5%), from €16,841 to €15,910
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 | €171,136 | €135,176 | -€35,960 | -21.0% |
| Fixed assets | 21/28 | €63,907 | €48,995 | -€14,912 | -23.3% |
| Tangible fixed assets | 22/27 | €63,907 | €48,995 | -€14,912 | -23.3% |
| Plant, machinery and equipment | 23 | €2,703 | €2,925 | +€222 | +8.2% |
| Furniture and vehicles | 24 | €58,576 | €43,742 | -€14,834 | -25.3% |
| Other tangible fixed assets | 26 | €2,628 | €2,329 | -€299 | -11.4% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €107,229 | €86,181 | -€21,048 | -19.6% |
| Amounts receivable within one year | 40/41 | €13,667 | €5,667 | -€8,001 | -58.5% |
| Trade receivables | 40 | - | €4,840 | +€4,840 | |
| Other amounts receivable | 41 | €13,667 | €827 | -€12,841 | -94.0% |
| Current investments | 50/53 | €80,226 | €76,166 | -€4,060 | -5.1% |
| Cash at bank and in hand | 54/58 | €10,571 | €1,671 | -€8,900 | -84.2% |
| Deferred charges and accrued income | 490/1 | €2,765 | €2,678 | -€87 | -3.1% |
| Total equity and liabilities | 10/49 | €171,136 | €135,176 | -€35,960 | -21.0% |
| Equity | 10/15 | €115,046 | €91,067 | -€23,979 | -20.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €96,496 | €96,496 | = | 0.0% |
| 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 | €94,641 | €94,641 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€23,979 | -€23,979 | |
| Amounts payable | 17/49 | €56,090 | €44,109 | -€11,981 | -21.4% |
| Amounts payable after more than one year | 17 | €37,470 | €25,489 | -€11,981 | -32.0% |
| Financial debts | 170/4 | €37,470 | €25,489 | -€11,981 | -32.0% |
| Amounts payable within one year | 42/48 | €18,620 | €18,620 | +€1 | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €11,499 | €11,981 | +€482 | +4.2% |
| Financial debts | 43 | €1,307 | €379 | -€928 | -71.0% |
| Credit institutions | 430/8 | €1,307 | €379 | -€928 | -71.0% |
| Trade debts | 44 | €1,731 | €3,176 | +€1,445 | +83.5% |
| Suppliers | 440/4 | €1,731 | €3,176 | +€1,445 | +83.5% |
| Taxes, remuneration and social security | 45 | - | €3,084 | +€3,084 | |
| Taxes | 450/3 | - | €3,084 | +€3,084 | |
| Other amounts payable | 47/48 | €4,082 | - | -€4,082 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,841 | €15,910 | -€931 | -5.5% |
| Other operating charges | 640/8 | €2,112 | €1,317 | -€795 | -37.6% |
| Non-recurring operating charges | 66A | - | €2,168 | +€2,168 | |
| Gross operating margin | 9900 | €84,742 | -€2,907 | -€87,648 | |
| Operating profit (loss) | 9901 | €65,788 | -€22,302 | -€88,091 | |
| Financial income | 75/76B | €479 | €446 | -€33 | -6.9% |
| Recurring financial income | 75 | €479 | €446 | -€33 | -6.9% |
| Financial charges | 65/66B | €2,734 | €2,123 | -€611 | -22.4% |
| Recurring financial charges | 65 | €2,734 | €2,123 | -€611 | -22.4% |
| Profit (loss) for the period before taxes | 9903 | €63,533 | -€23,979 | -€87,513 | |
| Income taxes | 67/77 | €23,132 | - | -€23,132 | |
| Profit (loss) for the period | 9904 | €40,401 | -€23,979 | -€64,380 | |
| Profit (loss) for the period to be appropriated | 9905 | €40,401 | -€23,979 | -€64,380 |
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 9 October 2026 via checked.be.