D.C.J. CONSULT: 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.J. CONSULT
Largest movements
- Cash +€17,087
up €17,087 (+299%), from €5,721 to €22,808
mainly Net result for the year (+€21,616) and Tax, wage and social debts (+€4,657)
- Tangible fixed assets +€3,751
up €3,751 (+90.5%), from €4,147 to €7,898
of which Furniture and vehicles: +€4,686
- Receivables within one year +€2,427
up €2,427 (+19.4%), from €12,480 to €14,907
- Deferred charges and accrued income +€1,829
up €1,829 (+182%), from €1,003 to €2,832
- Profit (loss) carried forward +€20,757
up €20,757 (+338%), from €6,134 to €26,891
- Tax, wage and social debts +€4,657
up €4,657 (+54.9%), from €8,479 to €13,136
of which Taxes: +€4,647
- Other debts -€2,529
down €2,529 (-73.4%), from €3,446 to €917
- Trade debts +€2,209
up €2,209 (+756%), from €292 to €2,502
- Gross operating margin +€19,774
up €19,774 (+188%), from €10,503 to €30,277
- Taxes +€4,027
up €4,027 (+133%), from €3,020 to €7,046
- Depreciation +€754
up €754 (+193%), from €390 to €1,144
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.
Derived cash bridge
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 | €23,351 | €48,446 | +€25,095 | +107% |
| Fixed assets | 21/28 | €4,147 | €7,898 | +€3,751 | +90.5% |
| Tangible fixed assets | 22/27 | €4,147 | €7,898 | +€3,751 | +90.5% |
| Plant, machinery and equipment | 23 | €1,849 | €1,162 | -€687 | -37.2% |
| Furniture and vehicles | 24 | - | €4,686 | +€4,686 | |
| Other tangible fixed assets | 26 | €2,298 | €2,051 | -€248 | -10.8% |
| Current assets | 29/58 | €19,204 | €40,547 | +€21,343 | +111% |
| Amounts receivable within one year | 40/41 | €12,480 | €14,907 | +€2,427 | +19.4% |
| Trade receivables | 40 | €12,480 | €14,907 | +€2,427 | +19.4% |
| Cash at bank and in hand | 54/58 | €5,721 | €22,808 | +€17,087 | +299% |
| Deferred charges and accrued income | 490/1 | €1,003 | €2,832 | +€1,829 | +182% |
| Total equity and liabilities | 10/49 | €23,351 | €48,446 | +€25,095 | +107% |
| Equity | 10/15 | €11,134 | €31,891 | +€20,757 | +186% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,134 | €26,891 | +€20,757 | +338% |
| Amounts payable | 17/49 | €12,217 | €16,555 | +€4,338 | +35.5% |
| Amounts payable within one year | 42/48 | €12,217 | €16,555 | +€4,338 | +35.5% |
| Trade debts | 44 | €292 | €2,502 | +€2,209 | +756% |
| Suppliers | 440/4 | €292 | €2,502 | +€2,209 | +756% |
| Taxes, remuneration and social security | 45 | €8,479 | €13,136 | +€4,657 | +54.9% |
| Taxes | 450/3 | €8,479 | €13,126 | +€4,647 | +54.8% |
| Remuneration and social security | 454/9 | - | €10 | +€10 | |
| Other amounts payable | 47/48 | €3,446 | €917 | -€2,529 | -73.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €390 | €1,144 | +€754 | +193% |
| Other operating charges | 640/8 | €100 | €378 | +€278 | +278% |
| Gross operating margin | 9900 | €10,503 | €30,277 | +€19,774 | +188% |
| Operating profit (loss) | 9901 | €10,013 | €28,755 | +€18,742 | +187% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | - | €93 | +€93 | |
| Recurring financial charges | 65 | - | €93 | +€93 | |
| Profit (loss) for the period before taxes | 9903 | €10,013 | €28,662 | +€18,649 | +186% |
| Income taxes | 67/77 | €3,020 | €7,046 | +€4,027 | +133% |
| Profit (loss) for the period | 9904 | €6,993 | €21,616 | +€14,623 | +209% |
| Profit (loss) for the period to be appropriated | 9905 | €6,993 | €21,616 | +€14,623 | +209% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.