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
- Cash -€26,212
down €26,212 (-52.9%), from €49,588 to €23,376
mainly Net result for the year (-€22,268) and Tax, wage and social debts (-€16,970)
- Receivables within one year -€12,370
down €12,370 (-69.2%), from €17,880 to €5,510
of which Trade receivables: -€16,937
- Tangible fixed assets -€2,197
down €2,197 (-42.0%), from €5,230 to €3,034
- Profit (loss) carried forward -€22,268
down €22,268 (-187.7%), from -€11,865 to -€34,133
- Tax, wage and social debts -€16,970
down €16,970 (-100.0%), from €16,970 to €0
- Trade debts -€10,915
down €10,915 (-76.0%), from €14,355 to €3,440
- Other debts +€9,374
up €9,374 (+113.8%), from €8,238 to €17,613
- Gross operating margin -€9,426
down €9,426 (-90.2%), from -€10,446 to -€19,871
- Depreciation +€697
up €697 (+46.5%), from €1,500 to €2,197
- Financial income +€384
up €384 (+398.6%), from €96 to €481
- Financial charges -€279
down €279 (-76.9%), from €363 to €84
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 | €72,699 | €31,920 | -€40,779 | -56.1% |
| Fixed assets | 21/28 | €5,230 | €3,034 | -€2,197 | -42.0% |
| Tangible fixed assets | 22/27 | €5,230 | €3,034 | -€2,197 | -42.0% |
| Furniture and vehicles | 24 | €5,230 | €3,034 | -€2,197 | -42.0% |
| Current assets | 29/58 | €67,468 | €28,886 | -€38,582 | -57.2% |
| Amounts receivable within one year | 40/41 | €17,880 | €5,510 | -€12,370 | -69.2% |
| Trade receivables | 40 | €17,545 | €608 | -€16,937 | -96.5% |
| Other amounts receivable | 41 | €335 | €4,902 | +€4,567 | +1361.7% |
| Cash at bank and in hand | 54/58 | €49,588 | €23,376 | -€26,212 | -52.9% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €72,699 | €31,920 | -€40,779 | -56.1% |
| Equity | 10/15 | €33,135 | €10,867 | -€22,268 | -67.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €40,000 | €40,000 | = | 0.0% |
| Distributable reserves | 133 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,865 | -€34,133 | -€22,268 | -187.7% |
| Amounts payable | 17/49 | €39,564 | €21,053 | -€18,511 | -46.8% |
| Amounts payable within one year | 42/48 | €39,564 | €21,053 | -€18,511 | -46.8% |
| Trade debts | 44 | €14,355 | €3,440 | -€10,915 | -76.0% |
| Suppliers | 440/4 | €14,355 | €3,440 | -€10,915 | -76.0% |
| Taxes, remuneration and social security | 45 | €16,970 | €0 | -€16,970 | -100.0% |
| Taxes | 450/3 | €16,970 | €0 | -€16,970 | -100.0% |
| Other amounts payable | 47/48 | €8,238 | €17,613 | +€9,374 | +113.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,500 | €2,197 | +€697 | +46.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€10,446 | -€19,871 | -€9,426 | -90.2% |
| Operating profit (loss) | 9901 | -€12,333 | -€22,468 | -€10,135 | -82.2% |
| Financial income | 75/76B | €96 | €481 | +€384 | +398.6% |
| Recurring financial income | 75 | €96 | €481 | +€384 | +398.6% |
| Financial charges | 65/66B | €363 | €84 | -€279 | -76.9% |
| Recurring financial charges | 65 | €363 | €84 | -€279 | -76.9% |
| Profit (loss) for the period before taxes | 9903 | -€12,600 | -€22,071 | -€9,471 | -75.2% |
| Income taxes | 67/77 | €113 | €197 | +€84 | +74.8% |
| Profit (loss) for the period | 9904 | -€12,713 | -€22,268 | -€9,555 | -75.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,713 | -€22,268 | -€9,555 | -75.2% |
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 9 October 2026 via checked.be.