DDV 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.
DDV Consulting
Largest movements
- Receivables within one year -€17,220
down €17,220 (-70.6%), from €24,404 to €7,184
of which Other amounts receivable: -€8,992
- Tangible fixed assets +€6,300
up €6,300 (+27.8%), from €22,638 to €28,938
of which Other tangible fixed assets: +€8,890
- Cash -€5,345
down €5,345 (-27.3%), from €19,614 to €14,269
mainly Tax, wage and social debts (-€9,979) and Investment in fixed assets (net) (-€9,040)
- Tax, wage and social debts -€9,979
down €9,979 (-67.4%), from €14,799 to €4,820
- Profit (loss) carried forward -€5,848
down €5,848, from €2,178 to -€3,670
- Other debts -€987
down €987 (-87.8%), from €1,124 to €137
- Gross operating margin -€7,690
down €7,690, from €6,349 to -€1,341
- Depreciation +€1,895
up €1,895 (+224%), from €845 to €2,740
- Taxes -€387
down €387 (-28.4%), from €1,364 to €977
- Other operating charges +€115
up €115 (+24.3%), from €473 to €588
- Financial charges +€67
up €67 (+48.6%), from €138 to €205
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €66,656 | €50,391 | -€16,265 | -24.4% |
| Fixed assets | 21/28 | €22,638 | €28,938 | +€6,300 | +27.8% |
| Tangible fixed assets | 22/27 | €22,638 | €28,938 | +€6,300 | +27.8% |
| Plant, machinery and equipment | 23 | €728 | €348 | -€380 | -52.2% |
| Furniture and vehicles | 24 | €21,910 | €19,700 | -€2,210 | -10.1% |
| Other tangible fixed assets | 26 | - | €8,890 | +€8,890 | |
| Current assets | 29/58 | €44,018 | €21,453 | -€22,565 | -51.3% |
| Amounts receivable within one year | 40/41 | €24,404 | €7,184 | -€17,220 | -70.6% |
| Trade receivables | 40 | €9,438 | €1,210 | -€8,228 | -87.2% |
| Other amounts receivable | 41 | €14,966 | €5,974 | -€8,992 | -60.1% |
| Cash at bank and in hand | 54/58 | €19,614 | €14,269 | -€5,345 | -27.3% |
| Total equity and liabilities | 10/49 | €66,656 | €50,391 | -€16,265 | -24.4% |
| Equity | 10/15 | €50,578 | €44,730 | -€5,848 | -11.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €36,000 | €36,000 | = | 0.0% |
| Distributable reserves | 133 | €36,000 | €36,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,178 | -€3,670 | -€5,848 | |
| Amounts payable | 17/49 | €16,078 | €5,661 | -€10,417 | -64.8% |
| Amounts payable within one year | 42/48 | €16,078 | €5,661 | -€10,417 | -64.8% |
| Trade debts | 44 | €155 | €704 | +€549 | +354% |
| Suppliers | 440/4 | €155 | €704 | +€549 | +354% |
| Taxes, remuneration and social security | 45 | €14,799 | €4,820 | -€9,979 | -67.4% |
| Taxes | 450/3 | €14,799 | €4,820 | -€9,979 | -67.4% |
| Other amounts payable | 47/48 | €1,124 | €137 | -€987 | -87.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €845 | €2,740 | +€1,895 | +224% |
| Other operating charges | 640/8 | €473 | €588 | +€115 | +24.3% |
| Gross operating margin | 9900 | €6,349 | -€1,341 | -€7,690 | |
| Operating profit (loss) | 9901 | €5,031 | -€4,669 | -€9,700 | |
| Financial income | 75/76B | €1 | €3 | +€2 | +200% |
| Recurring financial income | 75 | €1 | €3 | +€2 | +200% |
| Financial charges | 65/66B | €138 | €205 | +€67 | +48.6% |
| Recurring financial charges | 65 | €138 | €205 | +€67 | +48.6% |
| Profit (loss) for the period before taxes | 9903 | €4,894 | -€4,871 | -€9,765 | |
| Income taxes | 67/77 | €1,364 | €977 | -€387 | -28.4% |
| Profit (loss) for the period | 9904 | €3,530 | -€5,848 | -€9,378 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,530 | -€5,848 | -€9,378 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.