DDP 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.
DDP CONSULTING
Largest movements
- Receivables after one year -€5,500
down €5,500 (-6.5%), from €84,500 to €79,000
- Cash +€4,131
up €4,131 (+398.1%), from €1,038 to €5,169
mainly Receivables after one year (+€5,500) and Net result for the year (+€771)
- Other debts -€2,683
down €2,683 (-4.0%), from €67,763 to €65,081
- Write-downs +€21,670
no longer reported in 2024 (was -€21,670)
- Other operating charges -€21,670
down €21,670 (-98.3%), from €22,054 to €384
- Gross operating margin +€88
up €88 (+9.7%), from -€908 to -€820
- Financial income -€69
down €69 (-3.3%), from €2,113 to €2,044
- Financial charges -€9
down €9 (-11.7%), from €78 to €69
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 | €87,650 | €86,213 | -€1,438 | -1.6% |
| Current assets | 29/58 | €87,650 | €86,213 | -€1,438 | -1.6% |
| Amounts receivable after more than one year | 29 | €84,500 | €79,000 | -€5,500 | -6.5% |
| Other amounts receivable | 291 | €84,500 | €79,000 | -€5,500 | -6.5% |
| Cash at bank and in hand | 54/58 | €1,038 | €5,169 | +€4,131 | +398.1% |
| Deferred charges and accrued income | 490/1 | €2,113 | €2,044 | -€69 | -3.3% |
| Total equity and liabilities | 10/49 | €87,650 | €86,213 | -€1,438 | -1.6% |
| Equity | 10/15 | €17,670 | €18,441 | +€771 | +4.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €3,360 | €3,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,910 | €2,681 | +€771 | +40.4% |
| Amounts payable | 17/49 | €69,980 | €67,771 | -€2,209 | -3.2% |
| Amounts payable within one year | 42/48 | €68,489 | €65,831 | -€2,659 | -3.9% |
| Trade debts | 44 | €726 | €750 | +€24 | +3.3% |
| Suppliers | 440/4 | €726 | €750 | +€24 | +3.3% |
| Other amounts payable | 47/48 | €67,763 | €65,081 | -€2,683 | -4.0% |
| Accrued charges and deferred income | 492/3 | €1,491 | €1,941 | +€450 | +30.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€21,670 | - | +€21,670 | |
| Other operating charges | 640/8 | €22,054 | €384 | -€21,670 | -98.3% |
| Gross operating margin | 9900 | -€908 | -€820 | +€88 | +9.7% |
| Operating profit (loss) | 9901 | -€1,292 | -€1,204 | +€88 | +6.8% |
| Financial income | 75/76B | €2,113 | €2,044 | -€69 | -3.3% |
| Recurring financial income | 75 | €2,113 | €2,044 | -€69 | -3.3% |
| Financial charges | 65/66B | €78 | €69 | -€9 | -11.7% |
| Recurring financial charges | 65 | €78 | €69 | -€9 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | €742 | €771 | +€29 | +3.9% |
| Profit (loss) for the period | 9904 | €742 | €771 | +€29 | +3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €742 | €771 | +€29 | +3.9% |
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 11 October 2026 via checked.be.