DnD 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.
DnD Consulting
Largest movements
- Receivables within one year +€18,834
up €18,834 (+135.2%), from €13,933 to €32,767
of which Trade receivables: +€15,870
- Cash -€10,728
down €10,728 (-23.7%), from €45,283 to €34,555
mainly Other debts (-€27,932) and Receivables within one year (-€18,834)
- Deferred charges and accrued income +€2,774
up €2,774 (+186.9%), from €1,484 to €4,259
- Tangible fixed assets -€1,713
down €1,713 (-9.9%), from €17,228 to €15,516
of which Furniture and vehicles: -€1,040
- Reserves +€34,000
up €34,000 (+112.2%), from €30,300 to €64,300
- Other debts -€27,932
down €27,932 (-100.0%), from €27,932 to €0
- Tax, wage and social debts +€4,991
up €4,991 (+76.2%), from €6,550 to €11,541
- Debts after one year -€2,007
down €2,007 (-100.0%), from €2,007 to €0
- Gross operating margin -€7,477
down €7,477 (-11.8%), from €63,466 to €55,988
- Other operating charges -€997
down €997 (-78.8%), from €1,265 to €268
- Financial charges -€716
down €716 (-22.5%), from €3,177 to €2,461
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 | €77,928 | €87,096 | +€9,168 | +11.8% |
| Fixed assets | 21/28 | €17,228 | €15,516 | -€1,713 | -9.9% |
| Tangible fixed assets | 22/27 | €17,228 | €15,516 | -€1,713 | -9.9% |
| Land and buildings | 22 | €6,466 | €5,879 | -€587 | -9.1% |
| Plant, machinery and equipment | 23 | €6,568 | €6,482 | -€86 | -1.3% |
| Furniture and vehicles | 24 | €4,195 | €3,155 | -€1,040 | -24.8% |
| Current assets | 29/58 | €60,700 | €71,580 | +€10,881 | +17.9% |
| Amounts receivable within one year | 40/41 | €13,933 | €32,767 | +€18,834 | +135.2% |
| Trade receivables | 40 | €11,634 | €27,504 | +€15,870 | +136.4% |
| Other amounts receivable | 41 | €2,298 | €5,263 | +€2,964 | +129.0% |
| Cash at bank and in hand | 54/58 | €45,283 | €34,555 | -€10,728 | -23.7% |
| Deferred charges and accrued income | 490/1 | €1,484 | €4,259 | +€2,774 | +186.9% |
| Total equity and liabilities | 10/49 | €77,928 | €87,096 | +€9,168 | +11.8% |
| Equity | 10/15 | €38,473 | €72,681 | +€34,208 | +88.9% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €30,300 | €64,300 | +€34,000 | +112.2% |
| Distributable reserves | 133 | €30,300 | €64,300 | +€34,000 | +112.2% |
| Profit (loss) carried forward | 14 | €173 | €381 | +€208 | +120.7% |
| Amounts payable | 17/49 | €39,455 | €14,415 | -€25,041 | -63.5% |
| Amounts payable after more than one year | 17 | €2,007 | €0 | -€2,007 | -100.0% |
| Financial debts | 170/4 | €2,007 | €0 | -€2,007 | -100.0% |
| Amounts payable within one year | 42/48 | €37,448 | €14,415 | -€23,033 | -61.5% |
| Current portion of amounts payable after more than one year | 42 | €1,968 | €2,007 | +€39 | +2.0% |
| Trade debts | 44 | €997 | €866 | -€132 | -13.2% |
| Suppliers | 440/4 | €997 | €866 | -€132 | -13.2% |
| Taxes, remuneration and social security | 45 | €6,550 | €11,541 | +€4,991 | +76.2% |
| Taxes | 450/3 | €6,550 | €11,541 | +€4,991 | +76.2% |
| Other amounts payable | 47/48 | €27,932 | €0 | -€27,932 | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,710 | €2,836 | +€126 | +4.6% |
| Other operating charges | 640/8 | €1,265 | €268 | -€997 | -78.8% |
| Gross operating margin | 9900 | €63,466 | €55,988 | -€7,477 | -11.8% |
| Operating profit (loss) | 9901 | €59,491 | €52,884 | -€6,606 | -11.1% |
| Financial income | 75/76B | €36 | €51 | +€15 | +41.5% |
| Recurring financial income | 75 | €36 | €51 | +€15 | +41.5% |
| Financial charges | 65/66B | €3,177 | €2,461 | -€716 | -22.5% |
| Recurring financial charges | 65 | €3,177 | €2,461 | -€716 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | €56,350 | €50,474 | -€5,875 | -10.4% |
| Income taxes | 67/77 | €15,828 | €16,266 | +€437 | +2.8% |
| Profit (loss) for the period | 9904 | €40,521 | €34,208 | -€6,313 | -15.6% |
| Profit (loss) for the period to be appropriated | 9905 | €40,521 | €34,208 | -€6,313 | -15.6% |
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 12 October 2026 via checked.be.