DDS CONSULTANTS: 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.
DDS CONSULTANTS
Largest movements
- Tangible fixed assets -€25,761
down €25,761 (-3.4%), from €759,264 to €733,502
of which Land and buildings: -€22,415
- Debts after one year -€25,765
down €25,765 (-9.7%), from €264,915 to €239,150
- Other debts +€12,580
up €12,580 (+2.8%), from €449,494 to €462,074
- Gross operating margin +€9,923
up €9,923 (+34.0%), from €29,223 to €39,146
- Taxes -€4,330
down €4,330 (-100.0%), from €4,330 to €0
- Other operating charges +€1,960
up €1,960 (+87.8%), from €2,232 to €4,193
- Depreciation +€556
up €556 (+1.9%), from €29,017 to €29,573
- Financial charges +€538
up €538 (+14.3%), from €3,766 to €4,305
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 | €769,879 | €750,327 | -€19,552 | -2.5% |
| Fixed assets | 21/28 | €759,264 | €733,502 | -€25,761 | -3.4% |
| Tangible fixed assets | 22/27 | €759,264 | €733,502 | -€25,761 | -3.4% |
| Land and buildings | 22 | €749,351 | €726,937 | -€22,415 | -3.0% |
| Plant, machinery and equipment | 23 | €984 | €774 | -€209 | -21.3% |
| Furniture and vehicles | 24 | €8,929 | €5,792 | -€3,137 | -35.1% |
| Current assets | 29/58 | €10,615 | €16,825 | +€6,210 | +58.5% |
| Amounts receivable within one year | 40/41 | €735 | €290 | -€445 | -60.5% |
| Trade receivables | 40 | €735 | €290 | -€445 | -60.5% |
| Cash at bank and in hand | 54/58 | €8,883 | €14,832 | +€5,949 | +67.0% |
| Deferred charges and accrued income | 490/1 | €997 | €1,702 | +€705 | +70.8% |
| Total equity and liabilities | 10/49 | €769,879 | €750,327 | -€19,552 | -2.5% |
| Equity | 10/15 | €21,756 | €22,833 | +€1,078 | +5.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,496 | €8,573 | +€1,078 | +14.4% |
| Amounts payable | 17/49 | €748,123 | €727,494 | -€20,629 | -2.8% |
| Amounts payable after more than one year | 17 | €264,915 | €239,150 | -€25,765 | -9.7% |
| Financial debts | 170/4 | €264,915 | €239,150 | -€25,765 | -9.7% |
| Amounts payable within one year | 42/48 | €483,208 | €488,343 | +€5,135 | +1.1% |
| Current portion of amounts payable after more than one year | 42 | €25,508 | €25,765 | +€257 | +1.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €6,455 | €17 | -€6,438 | -99.7% |
| Suppliers | 440/4 | €6,455 | €17 | -€6,438 | -99.7% |
| Taxes, remuneration and social security | 45 | €1,751 | €488 | -€1,263 | -72.1% |
| Taxes | 450/3 | €1,751 | €488 | -€1,263 | -72.1% |
| Other amounts payable | 47/48 | €449,494 | €462,074 | +€12,580 | +2.8% |
| Non-recurring operating income | 76A | €181 | €0 | -€181 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,017 | €29,573 | +€556 | +1.9% |
| Other operating charges | 640/8 | €2,232 | €4,193 | +€1,960 | +87.8% |
| Gross operating margin | 9900 | €29,223 | €39,146 | +€9,923 | +34.0% |
| Operating profit (loss) | 9901 | -€2,026 | €5,381 | +€7,407 | |
| Financial income | 75/76B | €211 | €1 | -€210 | -99.5% |
| Recurring financial income | 75 | €211 | €1 | -€210 | -99.5% |
| Financial charges | 65/66B | €3,766 | €4,305 | +€538 | +14.3% |
| Recurring financial charges | 65 | €3,766 | €4,305 | +€538 | +14.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,581 | €1,078 | +€6,659 | |
| Income taxes | 67/77 | €4,330 | €0 | -€4,330 | -100.0% |
| Profit (loss) for the period | 9904 | -€9,911 | €1,078 | +€10,989 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,911 | €1,078 | +€10,989 |
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 8 October 2026 via checked.be.