D.C. 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.
D.C. CONSULTING
Largest movements
- Cash +€26,422
new in 2024: €26,422
mainly Net result for the year (+€16,672) and Tax, wage and social debts (+€13,880)
- Receivables within one year -€6,157
down €6,157 (-46.0%), from €13,375 to €7,218
of which Trade receivables: -€6,679
- Tangible fixed assets -€5,058
down €5,058 (-33.1%), from €15,272 to €10,215
of which Furniture and vehicles: -€4,000
- Current investments -€4,831
no longer reported in 2024 (was €4,831)
- Receivables after one year +€3,365
up €3,365 (+2.5%), from €135,481 to €138,846
- Profit (loss) carried forward +€16,672
up €16,672 (+13.6%), from €122,899 to €139,571
- Current portion of long-term debt -€14,376
down €14,376 (-78.2%), from €18,377 to €4,000
- Tax, wage and social debts +€13,880
up €13,880 (+108%), from €12,875 to €26,755
- Debts after one year -€4,000
no longer reported in 2024 (was €4,000)
- Gross operating margin +€9,004
up €9,004 (+34.2%), from €26,326 to €35,330
- Taxes +€5,730
up €5,730 (+72.0%), from €7,961 to €13,691
- Depreciation +€824
up €824 (+19.5%), from €4,234 to €5,058
- Financial charges +€707
up €707 (+32.6%), from €2,171 to €2,877
- Other operating charges -€530
down €530 (-36.6%), from €1,450 to €920
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €171,964 | €184,719 | +€12,755 | +7.4% |
| Fixed assets | 21/28 | €16,272 | €11,215 | -€5,058 | -31.1% |
| Tangible fixed assets | 22/27 | €15,272 | €10,215 | -€5,058 | -33.1% |
| Plant, machinery and equipment | 23 | €2,357 | €1,300 | -€1,058 | -44.9% |
| Furniture and vehicles | 24 | €12,915 | €8,915 | -€4,000 | -31.0% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €155,692 | €173,504 | +€17,813 | +11.4% |
| Amounts receivable after more than one year | 29 | €135,481 | €138,846 | +€3,365 | +2.5% |
| Trade receivables | 290 | €135,481 | €138,846 | +€3,365 | +2.5% |
| Amounts receivable within one year | 40/41 | €13,375 | €7,218 | -€6,157 | -46.0% |
| Trade receivables | 40 | €6,679 | €0 | -€6,679 | -100% |
| Other amounts receivable | 41 | €6,696 | €7,218 | +€522 | +7.8% |
| Current investments | 50/53 | €4,831 | - | -€4,831 | |
| Cash at bank and in hand | 54/58 | - | €26,422 | +€26,422 | |
| Deferred charges and accrued income | 490/1 | €2,004 | €1,018 | -€986 | -49.2% |
| Total equity and liabilities | 10/49 | €171,964 | €184,719 | +€12,755 | +7.4% |
| Equity | 10/15 | €135,299 | €151,971 | +€16,672 | +12.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | - | -€12,400 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €6,200 | - | -€6,200 | |
| Profit (loss) carried forward | 14 | €122,899 | €139,571 | +€16,672 | +13.6% |
| Amounts payable | 17/49 | €36,665 | €32,748 | -€3,917 | -10.7% |
| Amounts payable after more than one year | 17 | €4,000 | - | -€4,000 | |
| Financial debts | 170/4 | €4,000 | - | -€4,000 | |
| Amounts payable within one year | 42/48 | €32,664 | €32,748 | +€84 | +0.3% |
| Current portion of amounts payable after more than one year | 42 | €18,377 | €4,000 | -€14,376 | -78.2% |
| Trade debts | 44 | €1,413 | €1,993 | +€580 | +41.1% |
| Suppliers | 440/4 | €1,413 | €1,993 | +€580 | +41.1% |
| Taxes, remuneration and social security | 45 | €12,875 | €26,755 | +€13,880 | +108% |
| Taxes | 450/3 | €12,875 | €26,755 | +€13,880 | +108% |
| Non-recurring operating income | 76A | €1,003 | - | -€1,003 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,234 | €5,058 | +€824 | +19.5% |
| Other operating charges | 640/8 | €1,450 | €920 | -€530 | -36.6% |
| Non-recurring operating charges | 66A | €123 | - | -€123 | |
| Gross operating margin | 9900 | €26,326 | €35,330 | +€9,004 | +34.2% |
| Operating profit (loss) | 9901 | €20,519 | €29,353 | +€8,834 | +43.1% |
| Financial income | 75/76B | €3,542 | €3,887 | +€345 | +9.8% |
| Recurring financial income | 75 | €3,542 | €3,887 | +€345 | +9.8% |
| Financial charges | 65/66B | €2,171 | €2,877 | +€707 | +32.6% |
| Recurring financial charges | 65 | €2,171 | €2,877 | +€707 | +32.6% |
| Profit (loss) for the period before taxes | 9903 | €21,890 | €30,363 | +€8,472 | +38.7% |
| Income taxes | 67/77 | €7,961 | €13,691 | +€5,730 | +72.0% |
| Profit (loss) for the period | 9904 | €13,929 | €16,672 | +€2,743 | +19.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,929 | €16,672 | +€2,743 | +19.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.