D.C. Consult: 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.
D.C. Consult
Largest movements
- Receivables within one year -€13,710
no longer reported in 2025 (was €13,710)
- Cash -€1,016
down €1,016 (-33.0%), from €3,081 to €2,064
mainly Other debts (-€16,025) and Net result for the year (-€5,523)
- Other debts -€16,025
down €16,025 (-25.1%), from €63,749 to €47,724
- Trade debts +€6,629
up €6,629 (+185.5%), from €3,574 to €10,203
- Profit (loss) carried forward -€5,523
down €5,523 (-8.5%), from -€64,705 to -€70,229
- Accrued charges and deferred income +€251
up €251 (+79.6%), from €316 to €567
- Gross operating margin -€4,251
down €4,251, from €793 to -€3,459
- Depreciation -€708
down €708 (-90.4%), from €783 to €75
- Financial charges +€278
up €278 (+35.0%), from €793 to €1,071
- Other operating charges +€221
up €221 (+30.9%), from €715 to €936
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 | €17,591 | €2,789 | -€14,801 | -84.1% |
| Fixed assets | 21/28 | €100 | €25 | -€75 | -75.0% |
| Tangible fixed assets | 22/27 | €75 | - | -€75 | |
| Other tangible fixed assets | 26 | €75 | - | -€75 | |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €17,491 | €2,764 | -€14,726 | -84.2% |
| Amounts receivable within one year | 40/41 | €13,710 | - | -€13,710 | |
| Trade receivables | 40 | €13,710 | - | -€13,710 | |
| Cash at bank and in hand | 54/58 | €3,081 | €2,064 | -€1,016 | -33.0% |
| Deferred charges and accrued income | 490/1 | €700 | €700 | = | 0.0% |
| Total equity and liabilities | 10/49 | €17,591 | €2,789 | -€14,801 | -84.1% |
| Equity | 10/15 | -€52,305 | -€57,829 | -€5,523 | -10.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,705 | -€70,229 | -€5,523 | -8.5% |
| Amounts payable | 17/49 | €69,896 | €60,618 | -€9,278 | -13.3% |
| Amounts payable within one year | 42/48 | €69,580 | €60,051 | -€9,529 | -13.7% |
| Trade debts | 44 | €3,574 | €10,203 | +€6,629 | +185.5% |
| Suppliers | 440/4 | €3,574 | €10,203 | +€6,629 | +185.5% |
| Taxes, remuneration and social security | 45 | €2,258 | €2,125 | -€133 | -5.9% |
| Taxes | 450/3 | €2,258 | €2,125 | -€133 | -5.9% |
| Other amounts payable | 47/48 | €63,749 | €47,724 | -€16,025 | -25.1% |
| Accrued charges and deferred income | 492/3 | €316 | €567 | +€251 | +79.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €783 | €75 | -€708 | -90.4% |
| Other operating charges | 640/8 | €715 | €936 | +€221 | +30.9% |
| Gross operating margin | 9900 | €793 | -€3,459 | -€4,251 | |
| Operating profit (loss) | 9901 | -€706 | -€4,470 | -€3,765 | -533.5% |
| Financial income | 75/76B | - | €18 | +€18 | |
| Recurring financial income | 75 | - | €18 | +€18 | |
| Financial charges | 65/66B | €793 | €1,071 | +€278 | +35.0% |
| Recurring financial charges | 65 | €793 | €1,071 | +€278 | +35.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,499 | -€5,523 | -€4,025 | -268.5% |
| Profit (loss) for the period | 9904 | -€1,499 | -€5,523 | -€4,025 | -268.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,499 | -€5,523 | -€4,025 | -268.5% |
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 6 October 2026 via checked.be.