CONSULTING DSS: 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.
CONSULTING DSS
Largest movements
- Current investments +€130,255
up €130,255 (+7.6%), from €1.7m to €1.8m
- Cash -€28,655
down €28,655 (-23.3%), from €123,222 to €94,567
mainly Current investments (-€130,255) and Smaller working-capital items (-€48)
- Reserves +€66,662
up €66,662 (+4.7%), from €1.4m to €1.5m
of which Distributable reserves: +€66,662
- Financial income +€10,457
up €10,457 (+30.7%), from €34,067 to €44,525
of which Financial income: +€10,457
- Turnover +€10,117
up €10,117 (+6.1%), from €166,323 to €176,440
- Gross operating margin +€9,730
up €9,730 (+8.0%), from €121,753 to €131,483
- Taxes +€4,359
up €4,359 (+18.9%), from €23,041 to €27,400
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 | €1,853,724 | €1,944,726 | +€91,002 | +4.9% |
| Fixed assets | 21/28 | €8,275 | €150 | -€8,125 | -98.2% |
| Tangible fixed assets | 22/27 | €8,125 | €0 | -€8,125 | -100.0% |
| Furniture and vehicles | 24 | €8,125 | €0 | -€8,125 | -100.0% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €1,845,449 | €1,944,576 | +€99,127 | +5.4% |
| Amounts receivable within one year | 40/41 | €11,900 | €9,427 | -€2,473 | -20.8% |
| Trade receivables | 40 | €355 | €3,992 | +€3,637 | +1024.6% |
| Other amounts receivable | 41 | €11,545 | €5,434 | -€6,111 | -52.9% |
| Current investments | 50/53 | €1,710,327 | €1,840,582 | +€130,255 | +7.6% |
| Cash at bank and in hand | 54/58 | €123,222 | €94,567 | -€28,655 | -23.3% |
| Total equity and liabilities | 10/49 | €1,853,724 | €1,944,726 | +€91,002 | +4.9% |
| Equity | 10/15 | €1,518,545 | €1,600,106 | +€81,561 | +5.4% |
| Contributions | 10/11 | €19,831 | €19,831 | = | 0.0% |
| Reserves | 13 | €1,432,051 | €1,498,713 | +€66,662 | +4.7% |
| Non-distributable reserves | 130/1 | €1,983 | €1,983 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,983 | €1,983 | = | 0.0% |
| Distributable reserves | 133 | €1,430,068 | €1,496,730 | +€66,662 | +4.7% |
| Profit (loss) carried forward | 14 | €66,662 | €81,561 | +€14,899 | +22.4% |
| Amounts payable | 17/49 | €335,179 | €344,620 | +€9,441 | +2.8% |
| Amounts payable after more than one year | 17 | €140,000 | €140,000 | = | 0.0% |
| Other amounts payable | 178/9 | €140,000 | €140,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €146,179 | €155,620 | +€9,441 | +6.5% |
| Trade debts | 44 | €128 | €0 | -€128 | -100.0% |
| Suppliers | 440/4 | €128 | €0 | -€128 | -100.0% |
| Taxes, remuneration and social security | 45 | €3,343 | €3,423 | +€80 | +2.4% |
| Remuneration and social security | 454/9 | €3,343 | €3,423 | +€80 | +2.4% |
| Other amounts payable | 47/48 | €142,708 | €152,197 | +€9,489 | +6.6% |
| Accrued charges and deferred income | 492/3 | €49,000 | €49,000 | = | 0.0% |
| Turnover | 70 | €166,323 | €176,440 | +€10,117 | +6.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €44,570 | €44,957 | +€387 | +0.9% |
| Remuneration, social security and pensions | 62 | €50,265 | €51,085 | +€820 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,125 | €8,125 | = | 0.0% |
| Other operating charges | 640/8 | €2,211 | €2,360 | +€149 | +6.7% |
| Gross operating margin | 9900 | €121,753 | €131,483 | +€9,730 | +8.0% |
| Operating profit (loss) | 9901 | €61,152 | €69,914 | +€8,762 | +14.3% |
| Financial income | 75/76B | €34,067 | €44,525 | +€10,457 | +30.7% |
| Recurring financial income | 75 | €34,067 | €44,525 | +€10,457 | +30.7% |
| Non-recurring financial income | 76B | €34,067 | €44,525 | +€10,457 | +30.7% |
| Financial charges | 65/66B | €5,516 | €5,477 | -€39 | -0.7% |
| Recurring financial charges | 65 | €5,516 | €5,477 | -€39 | -0.7% |
| Non-recurring financial charges | 66B | €5,516 | €5,477 | -€39 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | €89,703 | €108,961 | +€19,259 | +21.5% |
| Income taxes | 67/77 | €23,041 | €27,400 | +€4,359 | +18.9% |
| Profit (loss) for the period | 9904 | €66,662 | €81,561 | +€14,899 | +22.4% |
| Profit (loss) for the period to be appropriated | 9905 | €66,662 | €81,561 | +€14,899 | +22.4% |
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 2 October 2026 via checked.be.