@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 +€8,179
up €8,179 (+963%), from €850 to €9,028
mainly Deferred charges and accrued income (+€5,757) and Receivables within one year (+€5,603)
- Deferred charges and accrued income -€5,757
down €5,757 (-98.6%), from €5,837 to €80
- Receivables within one year -€5,603
down €5,603 (-31.0%), from €18,077 to €12,474
of which Other amounts receivable: -€5,803
- Tangible fixed assets -€641
down €641 (-26.5%), from €2,421 to €1,779
of which Furniture and vehicles: -€2,369
- Other debts +€4,975
new in 2025: €4,975
- Trade debts -€3,980
down €3,980 (-97.3%), from €4,090 to €110
- Current portion of long-term debt -€3,000
no longer reported in 2025 (was €3,000)
- Reserves -€1,860
no longer reported in 2025 (was €1,860)
- Profit (loss) carried forward -€826
down €826 (-17.0%), from -€4,869 to -€5,695
- Gross operating margin -€6,487
down €6,487, from €5,637 to -€850
- Financial charges -€1,251
down €1,251 (-79.4%), from €1,577 to €326
- Other operating charges -€1,031
down €1,031 (-73.1%), from €1,410 to €380
- Financial income -€99
no longer reported in 2025 (was €99)
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 | €27,184 | €23,361 | -€3,822 | -14.1% |
| Fixed assets | 21/28 | €2,421 | €1,779 | -€641 | -26.5% |
| Tangible fixed assets | 22/27 | €2,421 | €1,779 | -€641 | -26.5% |
| Plant, machinery and equipment | 23 | €51 | €1,779 | +€1,728 | +3,357% |
| Furniture and vehicles | 24 | €2,369 | - | -€2,369 | |
| Current assets | 29/58 | €24,763 | €21,582 | -€3,181 | -12.8% |
| Amounts receivable within one year | 40/41 | €18,077 | €12,474 | -€5,603 | -31.0% |
| Trade receivables | 40 | €9,722 | €9,922 | +€200 | +2.1% |
| Other amounts receivable | 41 | €8,355 | €2,552 | -€5,803 | -69.5% |
| Cash at bank and in hand | 54/58 | €850 | €9,028 | +€8,179 | +963% |
| Deferred charges and accrued income | 490/1 | €5,837 | €80 | -€5,757 | -98.6% |
| Total equity and liabilities | 10/49 | €27,184 | €23,361 | -€3,822 | -14.1% |
| Equity | 10/15 | €15,591 | €12,905 | -€2,686 | -17.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | -€4,869 | -€5,695 | -€826 | -17.0% |
| Amounts payable | 17/49 | €11,592 | €10,456 | -€1,136 | -9.8% |
| Amounts payable within one year | 42/48 | €11,592 | €10,456 | -€1,136 | -9.8% |
| Current portion of amounts payable after more than one year | 42 | €3,000 | - | -€3,000 | |
| Financial debts | 43 | - | €557 | +€557 | |
| Credit institutions | 430/8 | - | €557 | +€557 | |
| Trade debts | 44 | €4,090 | €110 | -€3,980 | -97.3% |
| Suppliers | 440/4 | €4,090 | €110 | -€3,980 | -97.3% |
| Taxes, remuneration and social security | 45 | €4,502 | €4,815 | +€313 | +6.9% |
| Taxes | 450/3 | €4,502 | €4,815 | +€313 | +6.9% |
| Other amounts payable | 47/48 | - | €4,975 | +€4,975 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €654 | €641 | -€12 | -1.9% |
| Other operating charges | 640/8 | €1,410 | €380 | -€1,031 | -73.1% |
| Gross operating margin | 9900 | €5,637 | -€850 | -€6,487 | |
| Operating profit (loss) | 9901 | €3,573 | -€1,871 | -€5,444 | |
| Financial income | 75/76B | €99 | - | -€99 | |
| Recurring financial income | 75 | €99 | - | -€99 | |
| Financial charges | 65/66B | €1,577 | €326 | -€1,251 | -79.4% |
| Recurring financial charges | 65 | €1,577 | €326 | -€1,251 | -79.4% |
| Profit (loss) for the period before taxes | 9903 | €2,095 | -€2,196 | -€4,291 | |
| Income taxes | 67/77 | €441 | €490 | +€48 | +11.0% |
| Profit (loss) for the period | 9904 | €1,653 | -€2,686 | -€4,339 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,653 | -€2,686 | -€4,339 |
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 14 October 2026 via checked.be.