D-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-CONSULT
Largest movements
- Cash +€3,081
up €3,081 (+15.0%), from €20,544 to €23,625
mainly Net result for the year (+€2,185) and Depreciation (+€1,914)
- Tangible fixed assets -€1,914
down €1,914 (-47.8%), from €4,001 to €2,087
of which Furniture and vehicles: -€1,552
- Receivables within one year +€1,298
up €1,298 (+17.9%), from €7,263 to €8,561
of which Other amounts receivable: +€1,213
- Reserves +€2,185
up €2,185 (+7.9%), from €27,515 to €29,700
of which Distributable reserves: +€2,185
- Tax, wage and social debts +€708
new in 2025: €708
- Gross operating margin -€1,997
down €1,997 (-25.8%), from €7,724 to €5,728
- Depreciation -€755
down €755 (-28.3%), from €2,669 to €1,914
- Staff costs -€340
no longer reported in 2025 (was €340)
- Taxes -€290
down €290 (-22.2%), from €1,310 to €1,020
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 | €31,807 | €34,272 | +€2,465 | +7.7% |
| Fixed assets | 21/28 | €4,001 | €2,087 | -€1,914 | -47.8% |
| Tangible fixed assets | 22/27 | €4,001 | €2,087 | -€1,914 | -47.8% |
| Plant, machinery and equipment | 23 | €930 | €568 | -€362 | -38.9% |
| Furniture and vehicles | 24 | €3,071 | €1,519 | -€1,552 | -50.5% |
| Current assets | 29/58 | €27,807 | €32,186 | +€4,379 | +15.7% |
| Amounts receivable within one year | 40/41 | €7,263 | €8,561 | +€1,298 | +17.9% |
| Trade receivables | 40 | €5,495 | €5,580 | +€85 | +1.5% |
| Other amounts receivable | 41 | €1,767 | €2,980 | +€1,213 | +68.7% |
| Cash at bank and in hand | 54/58 | €20,544 | €23,625 | +€3,081 | +15.0% |
| Total equity and liabilities | 10/49 | €31,807 | €34,272 | +€2,465 | +7.7% |
| Equity | 10/15 | €30,187 | €32,372 | +€2,185 | +7.2% |
| Contributions | 10/11 | €7,750 | €7,750 | = | 0.0% |
| Contributions outside capital | 11 | €7,750 | €7,750 | = | 0.0% |
| Other | 1109/19 | €7,750 | €7,750 | = | 0.0% |
| Reserves | 13 | €27,515 | €29,700 | +€2,185 | +7.9% |
| Non-distributable reserves | 130/1 | €1,056 | €1,056 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,056 | €1,056 | = | 0.0% |
| Distributable reserves | 133 | €26,460 | €28,644 | +€2,185 | +8.3% |
| Profit (loss) carried forward | 14 | -€5,078 | -€5,078 | = | 0.0% |
| Amounts payable | 17/49 | €1,620 | €1,900 | +€280 | +17.3% |
| Amounts payable within one year | 42/48 | €1,500 | €1,900 | +€400 | +26.7% |
| Trade debts | 44 | €983 | €675 | -€308 | -31.3% |
| Suppliers | 440/4 | €983 | €675 | -€308 | -31.3% |
| Taxes, remuneration and social security | 45 | - | €708 | +€708 | |
| Taxes | 450/3 | - | €708 | +€708 | |
| Other amounts payable | 47/48 | €517 | €517 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €120 | - | -€120 | |
| Remuneration, social security and pensions | 62 | €340 | - | -€340 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,669 | €1,914 | -€755 | -28.3% |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Gross operating margin | 9900 | €7,724 | €5,728 | -€1,997 | -25.8% |
| Operating profit (loss) | 9901 | €4,202 | €3,286 | -€916 | -21.8% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €86 | €82 | -€4 | -4.5% |
| Recurring financial charges | 65 | €86 | €82 | -€4 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €4,117 | €3,204 | -€912 | -22.2% |
| Income taxes | 67/77 | €1,310 | €1,020 | -€290 | -22.2% |
| Profit (loss) for the period | 9904 | €2,807 | €2,185 | -€622 | -22.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,807 | €2,185 | -€622 | -22.2% |
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 12 October 2026 via checked.be.