DDN 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.
What changed
DDN CONSULTING
NACE 69.102, Activities of notaries
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€316,626
2024 · €291,809+€24,817
Equity
€1.2m
2024 · €898,507+€316,626
Cash
€132,457
2024 · €111,537+€20,921
Balance sheet total
€2.4m
2024 · €2.3m+€160,660
Largest movements
Assets
- Receivables within one year +€153,158
up €153,158 (+21.5%), from €713,667 to €866,825
Equity and liabilities
- Profit (loss) carried forward +€316,626
up €316,626 (+82.5%), from €383,856 to €700,482
- Debts after one year -€113,426
down €113,426 (-10.9%), from €1.0m to €922,854
- Current portion of long-term debt -€27,821
down €27,821 (-14.9%), from €186,428 to €158,608
Income statement
- Gross operating margin +€31,055
up €31,055 (+7.3%), from €423,792 to €454,847
- Taxes +€6,625
up €6,625 (+6.3%), from €105,612 to €112,237
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.
Result 2024
€291,809
Gross operating margin
+€31,055
Depreciation
-€3,225
Other operating charges
+€225
Financial income
+€2,624
Financial charges
+€763
Taxes
-€6,625
Result 2025
€316,626
raises the resultlowers the result
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.
From operations
+€185,889
Investment
-€23,722
Financing
-€141,247
Cash 2024
€111,537
From operations (derived)
+€185,889
Net result for the year
+€316,626
Depreciation
+€41,520
Receivables within one year
-€153,158
Deferred charges and accrued income
-€4,379
Smaller working-capital items
+€44
Tax, wage and social debts
-€14,764
Investment (derived)
-€23,722
Investment in fixed assets (net)
-€23,722
Financing
-€141,247
Debts after one year
-€113,426
Current portion of long-term debt
-€27,821
Cash 2025
€132,457
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,265,634 | €2,426,294 | +€160,660 | +7.1% |
| Fixed assets | 21/28 | €1,396,783 | €1,378,985 | -€17,798 | -1.3% |
| Tangible fixed assets | 22/27 | €1,372,239 | €1,354,441 | -€17,798 | -1.3% |
| Land and buildings | 22 | €1,348,958 | €1,313,296 | -€35,663 | -2.6% |
| Plant, machinery and equipment | 23 | €4,441 | €2,731 | -€1,710 | -38.5% |
| Furniture and vehicles | 24 | €4,981 | €26,090 | +€21,109 | +424% |
| Other tangible fixed assets | 26 | €13,859 | €12,325 | -€1,534 | -11.1% |
| Financial fixed assets | 28 | €24,545 | €24,545 | = | 0.0% |
| Current assets | 29/58 | €868,851 | €1,047,308 | +€178,458 | +20.5% |
| Amounts receivable within one year | 40/41 | €713,667 | €866,825 | +€153,158 | +21.5% |
| Other amounts receivable | 41 | €713,667 | €866,825 | +€153,158 | +21.5% |
| Cash at bank and in hand | 54/58 | €111,537 | €132,457 | +€20,921 | +18.8% |
| Deferred charges and accrued income | 490/1 | €43,647 | €48,026 | +€4,379 | +10.0% |
| Total equity and liabilities | 10/49 | €2,265,634 | €2,426,294 | +€160,660 | +7.1% |
| Equity | 10/15 | €898,507 | €1,215,133 | +€316,626 | +35.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €512,151 | €512,151 | = | 0.0% |
| Distributable reserves | 133 | €512,151 | €512,151 | = | 0.0% |
| Profit (loss) carried forward | 14 | €383,856 | €700,482 | +€316,626 | +82.5% |
| Amounts payable | 17/49 | €1,367,127 | €1,211,160 | -€155,966 | -11.4% |
| Amounts payable after more than one year | 17 | €1,036,280 | €922,854 | -€113,426 | -10.9% |
| Financial debts | 170/4 | €1,036,280 | €922,854 | -€113,426 | -10.9% |
| Amounts payable within one year | 42/48 | €328,608 | €286,167 | -€42,441 | -12.9% |
| Current portion of amounts payable after more than one year | 42 | €186,428 | €158,608 | -€27,821 | -14.9% |
| Trade debts | 44 | €5,204 | €5,252 | +€48 | +0.9% |
| Suppliers | 440/4 | €5,204 | €5,252 | +€48 | +0.9% |
| Taxes, remuneration and social security | 45 | €134,477 | €119,713 | -€14,764 | -11.0% |
| Taxes | 450/3 | €134,477 | €119,713 | -€14,764 | -11.0% |
| Other amounts payable | 47/48 | €2,499 | €2,595 | +€96 | +3.8% |
| Accrued charges and deferred income | 492/3 | €2,238 | €2,139 | -€99 | -4.4% |
| Non-recurring operating income | 76A | - | €14,273 | +€14,273 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,295 | €41,520 | +€3,225 | +8.4% |
| Other operating charges | 640/8 | €1,626 | €1,401 | -€225 | -13.8% |
| Gross operating margin | 9900 | €423,792 | €454,847 | +€31,055 | +7.3% |
| Operating profit (loss) | 9901 | €383,871 | €411,926 | +€28,055 | +7.3% |
| Financial income | 75/76B | €43,152 | €45,775 | +€2,624 | +6.1% |
| Recurring financial income | 75 | €43,152 | €45,775 | +€2,624 | +6.1% |
| Financial charges | 65/66B | €29,602 | €28,839 | -€763 | -2.6% |
| Recurring financial charges | 65 | €29,602 | €28,839 | -€763 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | €397,421 | €428,863 | +€31,442 | +7.9% |
| Income taxes | 67/77 | €105,612 | €112,237 | +€6,625 | +6.3% |
| Profit (loss) for the period | 9904 | €291,809 | €316,626 | +€24,817 | +8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €291,809 | €316,626 | +€24,817 | +8.5% |
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 17 October 2026 via checked.be.