DHDL 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.
DHDL CONSULTING
Largest movements
- Stocks and contracts +€102,482
up €102,482 (+36.1%), from €284,134 to €386,617
- Cash -€55,444
down €55,444 (-60.3%), from €91,990 to €36,546
mainly Contributions, distributions and other (-€134,762) and Stocks and contracts (-€102,482)
- Receivables within one year +€43,457
up €43,457 (+44.4%), from €97,849 to €141,306
of which Other amounts receivable: +€46,634
- Other debts +€127,399
up €127,399 (+172%), from €74,269 to €201,668
- Reserves -€76,656
down €76,656 (-46.7%), from €164,237 to €87,581
- Short-term financial debts +€53,000
up €53,000 (+25.6%), from €207,000 to €260,000
- Tax, wage and social debts -€12,756
down €12,756 (-51.3%), from €24,860 to €12,104
- Financial charges +€12,524
up €12,524 (+1,011%), from €1,239 to €13,763
- Other operating charges -€10,764
down €10,764 (-88.4%), from €12,172 to €1,408
- Gross operating margin +€3,381
up €3,381 (+4.1%), from €82,395 to €85,776
- Taxes +€1,183
up €1,183 (+7.7%), from €15,297 to €16,480
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 | €477,063 | €573,696 | +€96,633 | +20.3% |
| Fixed assets | 21/28 | €2,790 | €8,148 | +€5,358 | +192% |
| Tangible fixed assets | 22/27 | €2,790 | €8,148 | +€5,358 | +192% |
| Plant, machinery and equipment | 23 | €1,569 | €1,188 | -€381 | -24.3% |
| Furniture and vehicles | 24 | €1,220 | €6,960 | +€5,740 | +470% |
| Current assets | 29/58 | €474,273 | €565,548 | +€91,275 | +19.2% |
| Stocks and contracts in progress | 3 | €284,134 | €386,617 | +€102,482 | +36.1% |
| Stocks | 30/36 | €284,134 | €386,617 | +€102,482 | +36.1% |
| Amounts receivable within one year | 40/41 | €97,849 | €141,306 | +€43,457 | +44.4% |
| Trade receivables | 40 | €17,062 | €13,885 | -€3,177 | -18.6% |
| Other amounts receivable | 41 | €80,787 | €127,421 | +€46,634 | +57.7% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €91,990 | €36,546 | -€55,444 | -60.3% |
| Deferred charges and accrued income | 490/1 | €300 | €1,079 | +€779 | +260% |
| Total equity and liabilities | 10/49 | €477,063 | €573,696 | +€96,633 | +20.3% |
| Equity | 10/15 | €167,237 | €90,581 | -€76,656 | -45.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €164,237 | €87,581 | -€76,656 | -46.7% |
| Distributable reserves | 133 | €164,237 | €87,581 | -€76,656 | -46.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €309,825 | €483,115 | +€173,290 | +55.9% |
| Amounts payable within one year | 42/48 | €309,454 | €477,702 | +€168,248 | +54.4% |
| Financial debts | 43 | €207,000 | €260,000 | +€53,000 | +25.6% |
| Credit institutions | 430/8 | €207,000 | €260,000 | +€53,000 | +25.6% |
| Trade debts | 44 | €3,325 | €3,930 | +€605 | +18.2% |
| Suppliers | 440/4 | €3,325 | €3,930 | +€605 | +18.2% |
| Taxes, remuneration and social security | 45 | €24,860 | €12,104 | -€12,756 | -51.3% |
| Taxes | 450/3 | €24,860 | €12,104 | -€12,756 | -51.3% |
| Other amounts payable | 47/48 | €74,269 | €201,668 | +€127,399 | +172% |
| Accrued charges and deferred income | 492/3 | €371 | €5,413 | +€5,041 | +1,358% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,063 | €1,555 | +€492 | +46.3% |
| Other operating charges | 640/8 | €12,172 | €1,408 | -€10,764 | -88.4% |
| Gross operating margin | 9900 | €82,395 | €85,776 | +€3,381 | +4.1% |
| Operating profit (loss) | 9901 | €69,160 | €82,813 | +€13,653 | +19.7% |
| Financial income | 75/76B | €4,875 | €5,536 | +€661 | +13.6% |
| Recurring financial income | 75 | €4,875 | €5,536 | +€661 | +13.6% |
| Financial charges | 65/66B | €1,239 | €13,763 | +€12,524 | +1,011% |
| Recurring financial charges | 65 | €1,239 | €13,763 | +€12,524 | +1,011% |
| Profit (loss) for the period before taxes | 9903 | €72,796 | €74,586 | +€1,790 | +2.5% |
| Income taxes | 67/77 | €15,297 | €16,480 | +€1,183 | +7.7% |
| Profit (loss) for the period | 9904 | €57,499 | €58,106 | +€607 | +1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €57,499 | €58,106 | +€607 | +1.1% |
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 26 October 2026 via checked.be.