Consult DM: 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.
Consult DM
Largest movements
- Cash +€8,619
up €8,619 (+22.5%), from €38,392 to €47,011
mainly Receivables within one year (+€6,901) and Net result for the year (+€2,211)
- Receivables within one year -€6,901
down €6,901 (-56.1%), from €12,302 to €5,401
of which Trade receivables: -€10,387
- Tangible fixed assets +€1,843
up €1,843 (+258.5%), from €713 to €2,556
- Profit (loss) carried forward +€2,211
up €2,211 (+37.8%), from €5,856 to €8,067
- Other debts +€1,282
up €1,282 (+19.8%), from €6,487 to €7,769
- Gross operating margin -€21,985
down €21,985 (-80.2%), from €27,418 to €5,433
- Taxes -€6,689
down €6,689 (-91.2%), from €7,336 to €647
- Other operating charges +€1,436
up €1,436 (+2246.7%), from €64 to €1,500
- Depreciation +€579
up €579 (+142.1%), from €407 to €986
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 | €51,407 | €54,968 | +€3,561 | +6.9% |
| Fixed assets | 21/28 | €713 | €2,556 | +€1,843 | +258.5% |
| Tangible fixed assets | 22/27 | €713 | €2,556 | +€1,843 | +258.5% |
| Furniture and vehicles | 24 | €713 | €2,556 | +€1,843 | +258.5% |
| Current assets | 29/58 | €50,694 | €52,412 | +€1,718 | +3.4% |
| Amounts receivable within one year | 40/41 | €12,302 | €5,401 | -€6,901 | -56.1% |
| Trade receivables | 40 | €10,445 | €58 | -€10,387 | -99.4% |
| Other amounts receivable | 41 | €1,857 | €5,343 | +€3,486 | +187.7% |
| Cash at bank and in hand | 54/58 | €38,392 | €47,011 | +€8,619 | +22.5% |
| Total equity and liabilities | 10/49 | €51,407 | €54,968 | +€3,561 | +6.9% |
| Equity | 10/15 | €44,856 | €47,067 | +€2,211 | +4.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €34,000 | €34,000 | = | 0.0% |
| Distributable reserves | 133 | €34,000 | €34,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,856 | €8,067 | +€2,211 | +37.8% |
| Amounts payable | 17/49 | €6,551 | €7,901 | +€1,350 | +20.6% |
| Amounts payable within one year | 42/48 | €6,551 | €7,901 | +€1,350 | +20.6% |
| Trade debts | 44 | - | €132 | +€132 | |
| Suppliers | 440/4 | - | €132 | +€132 | |
| Taxes, remuneration and social security | 45 | €64 | €0 | -€64 | -100.0% |
| Taxes | 450/3 | €64 | €0 | -€64 | -100.0% |
| Other amounts payable | 47/48 | €6,487 | €7,769 | +€1,282 | +19.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €407 | €986 | +€579 | +142.1% |
| Other operating charges | 640/8 | €64 | €1,500 | +€1,436 | +2246.7% |
| Gross operating margin | 9900 | €27,418 | €5,433 | -€21,985 | -80.2% |
| Operating profit (loss) | 9901 | €26,947 | €2,946 | -€24,000 | -89.1% |
| Financial charges | 65/66B | €78 | €88 | +€10 | +13.0% |
| Recurring financial charges | 65 | €78 | €88 | +€10 | +13.0% |
| Profit (loss) for the period before taxes | 9903 | €26,869 | €2,858 | -€24,010 | -89.4% |
| Income taxes | 67/77 | €7,336 | €647 | -€6,689 | -91.2% |
| Profit (loss) for the period | 9904 | €19,532 | €2,211 | -€17,321 | -88.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,532 | €2,211 | -€17,321 | -88.7% |
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 29 September 2026 via checked.be.