DDR 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.
DDR CONSULT
Largest movements
- Cash -€631,914
down €631,914 (-89.3%), from €707,851 to €75,937
mainly Current investments (-€236,250) and Other debts (-€196,267)
- Current investments +€236,250
new in 2025: €236,250
- Receivables within one year +€45,016
new in 2025: €45,016
of which Other amounts receivable: +€39,382
- Tangible fixed assets -€12,088
down €12,088 (-100.0%), from €12,088 to €0
- Other debts -€196,267
down €196,267 (-74.6%), from €263,202 to €66,936
- Tax, wage and social debts -€80,900
down €80,900 (-91.1%), from €88,845 to €7,945
- Reserves -€51,908
down €51,908 (-17.0%), from €305,220 to €253,312
of which Non-distributable reserves: -€303,361
- Trade debts -€34,003
down €34,003 (-67.4%), from €50,481 to €16,478
- Turnover -€412,622
no longer reported in 2025 (was €412,622)
- Purchases and services -€408,901
no longer reported in 2025 (was €408,901)
- Financial charges +€61,087
up €61,087 (+6265.2%), from €975 to €62,062
- Financial income +€46,359
up €46,359 (+337.6%), from €13,734 to €60,092
- Gross operating margin +€15,072
up €15,072 (+405.1%), from €3,721 to €18,793
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 | €720,151 | €357,205 | -€362,945 | -50.4% |
| Fixed assets | 21/28 | €12,088 | €0 | -€12,088 | -100.0% |
| Tangible fixed assets | 22/27 | €12,088 | €0 | -€12,088 | -100.0% |
| Furniture and vehicles | 24 | €12,088 | €0 | -€12,088 | -100.0% |
| Current assets | 29/58 | €708,062 | €357,205 | -€350,857 | -49.6% |
| Amounts receivable within one year | 40/41 | - | €45,016 | +€45,016 | |
| Trade receivables | 40 | - | €5,634 | +€5,634 | |
| Other amounts receivable | 41 | - | €39,382 | +€39,382 | |
| Current investments | 50/53 | - | €236,250 | +€236,250 | |
| Cash at bank and in hand | 54/58 | €707,851 | €75,937 | -€631,914 | -89.3% |
| Deferred charges and accrued income | 490/1 | €212 | €3 | -€209 | -98.7% |
| Total equity and liabilities | 10/49 | €720,151 | €357,205 | -€362,945 | -50.4% |
| Equity | 10/15 | €317,623 | €265,715 | -€51,908 | -16.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | - | -€12,400 | |
| Issued capital | 100 | €18,592 | - | -€18,592 | |
| Uncalled capital | 101 | €6,192 | - | -€6,192 | |
| Reserves | 13 | €305,220 | €253,312 | -€51,908 | -17.0% |
| Non-distributable reserves | 130/1 | €305,220 | €1,859 | -€303,361 | -99.4% |
| Legal reserve | 130 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | - | €1,859 | +€1,859 | |
| Other | 1319 | €303,361 | - | -€303,361 | |
| Distributable reserves | 133 | - | €251,453 | +€251,453 | |
| Profit (loss) carried forward | 14 | €3 | €3 | = | 0.0% |
| Amounts payable | 17/49 | €402,528 | €91,490 | -€311,038 | -77.3% |
| Amounts payable within one year | 42/48 | €402,528 | €91,490 | -€311,038 | -77.3% |
| Financial debts | 43 | - | €132 | +€132 | |
| Credit institutions | 430/8 | - | €132 | +€132 | |
| Trade debts | 44 | €50,481 | €16,478 | -€34,003 | -67.4% |
| Suppliers | 440/4 | €50,481 | €16,478 | -€34,003 | -67.4% |
| Taxes, remuneration and social security | 45 | €88,845 | €7,945 | -€80,900 | -91.1% |
| Taxes | 450/3 | €88,845 | €7,945 | -€80,900 | -91.1% |
| Other amounts payable | 47/48 | €263,202 | €66,936 | -€196,267 | -74.6% |
| Accrued charges and deferred income | 492/3 | - | €0 | = | |
| Turnover | 70 | €412,622 | - | -€412,622 | |
| Non-recurring operating income | 76A | - | €200 | +€200 | |
| Goods, raw materials, services and sundry goods | 60/61 | €408,901 | - | -€408,901 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,557 | €0 | -€6,557 | -100.0% |
| Other operating charges | 640/8 | €436 | €1,539 | +€1,102 | +252.6% |
| Gross operating margin | 9900 | €3,721 | €18,793 | +€15,072 | +405.1% |
| Operating profit (loss) | 9901 | -€3,272 | €17,254 | +€20,527 | |
| Financial income | 75/76B | €13,734 | €60,092 | +€46,359 | +337.6% |
| Recurring financial income | 75 | €13,734 | €60,092 | +€46,359 | +337.6% |
| Financial charges | 65/66B | €975 | €62,062 | +€61,087 | +6265.2% |
| Recurring financial charges | 65 | €975 | €62,062 | +€61,087 | +6265.2% |
| Profit (loss) for the period before taxes | 9903 | €9,486 | €15,285 | +€5,798 | +61.1% |
| Income taxes | 67/77 | €2,174 | €5,727 | +€3,553 | +163.4% |
| Profit (loss) for the period | 9904 | €7,312 | €9,557 | +€2,245 | +30.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,312 | €9,557 | +€2,245 | +30.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.