D.C.S.-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.S.-CONSULTING
Largest movements
- Current investments +€850,000
up €850,000 (+53.1%), from €1.6m to €2.5m
- Receivables within one year -€703,592
down €703,592 (-38.0%), from €1.8m to €1.1m
of which Other amounts receivable: -€650,000
- Cash +€284,881
up €284,881 (+728%), from €39,108 to €323,989
mainly Receivables within one year (+€703,592) and Net result for the year (+€465,208)
- Reserves +€465,208
up €465,208 (+16.4%), from €2.8m to €3.3m
- Other debts +€85,050
up €85,050 (+108%), from €78,410 to €163,460
- Trade debts -€62,696
down €62,696 (-82.5%), from €76,035 to €13,339
- Financial income -€50,366
down €50,366 (-36.5%), from €138,069 to €87,703
of which Financial income: -€45,475
- Gross operating margin +€28,769
up €28,769 (+3.6%), from €803,639 to €832,408
- Staff costs +€25,843
up €25,843 (+31.6%), from €81,705 to €107,548
- Financial charges -€17,900
down €17,900 (-12.7%), from €141,155 to €123,255
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 | €5,010,225 | €5,436,518 | +€426,293 | +8.5% |
| Fixed assets | 21/28 | €1,510,203 | €1,505,870 | -€4,333 | -0.3% |
| Tangible fixed assets | 22/27 | €9,153 | €5,820 | -€3,333 | -36.4% |
| Furniture and vehicles | 24 | €9,153 | €5,820 | -€3,333 | -36.4% |
| Financial fixed assets | 28 | €1,501,050 | €1,500,050 | -€1,000 | -0.1% |
| Current assets | 29/58 | €3,500,022 | €3,930,649 | +€430,626 | +12.3% |
| Amounts receivable within one year | 40/41 | €1,849,914 | €1,146,322 | -€703,592 | -38.0% |
| Trade receivables | 40 | €549,914 | €496,322 | -€53,592 | -9.7% |
| Other amounts receivable | 41 | €1,300,000 | €650,000 | -€650,000 | -50.0% |
| Current investments | 50/53 | €1,600,000 | €2,450,000 | +€850,000 | +53.1% |
| Cash at bank and in hand | 54/58 | €39,108 | €323,989 | +€284,881 | +728% |
| Deferred charges and accrued income | 490/1 | €11,000 | €10,338 | -€662 | -6.0% |
| Total equity and liabilities | 10/49 | €5,010,225 | €5,436,518 | +€426,293 | +8.5% |
| Equity | 10/15 | €2,884,375 | €3,348,583 | +€464,208 | +16.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,839,385 | €3,304,593 | +€465,208 | +16.4% |
| Distributable reserves | 133 | €2,839,385 | €3,304,593 | +€465,208 | +16.4% |
| Profit (loss) carried forward | 14 | €19,990 | €18,990 | -€1,000 | -5.0% |
| Amounts payable | 17/49 | €2,125,850 | €2,087,935 | -€37,915 | -1.8% |
| Amounts payable after more than one year | 17 | €1,800,000 | €1,750,000 | -€50,000 | -2.8% |
| Financial debts | 170/4 | €1,800,000 | €1,750,000 | -€50,000 | -2.8% |
| Amounts payable within one year | 42/48 | €310,184 | €322,268 | +€12,084 | +3.9% |
| Trade debts | 44 | €76,035 | €13,339 | -€62,696 | -82.5% |
| Suppliers | 440/4 | €76,035 | €13,339 | -€62,696 | -82.5% |
| Taxes, remuneration and social security | 45 | €155,739 | €145,469 | -€10,270 | -6.6% |
| Taxes | 450/3 | €137,689 | €124,364 | -€13,325 | -9.7% |
| Remuneration and social security | 454/9 | €18,051 | €21,105 | +€3,055 | +16.9% |
| Other amounts payable | 47/48 | €78,410 | €163,460 | +€85,050 | +108% |
| Accrued charges and deferred income | 492/3 | €15,666 | €15,667 | +€1 | 0.0% |
| Remuneration, social security and pensions | 62 | €81,705 | €107,548 | +€25,843 | +31.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €847 | €3,333 | +€2,486 | +294% |
| Other operating charges | 640/8 | €1,844 | €1,143 | -€701 | -38.0% |
| Gross operating margin | 9900 | €803,639 | €832,408 | +€28,769 | +3.6% |
| Operating profit (loss) | 9901 | €719,244 | €720,384 | +€1,140 | +0.2% |
| Financial income | 75/76B | €138,069 | €87,703 | -€50,366 | -36.5% |
| Recurring financial income | 75 | €133,178 | €87,703 | -€45,475 | -34.1% |
| Non-recurring financial income | 76B | €4,891 | - | -€4,891 | |
| Financial charges | 65/66B | €141,155 | €123,255 | -€17,900 | -12.7% |
| Recurring financial charges | 65 | €141,155 | €123,255 | -€17,900 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | €716,157 | €684,831 | -€31,326 | -4.4% |
| Income taxes | 67/77 | €225,239 | €219,623 | -€5,616 | -2.5% |
| Profit (loss) for the period | 9904 | €490,918 | €465,208 | -€25,711 | -5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €490,918 | €465,208 | -€25,711 | -5.2% |
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 25 October 2026 via checked.be.