D.ConsulT: what changed
Two fiscal 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 +€111,633
up €111,633 (+53.6%), from €208,144 to €319,776
mainly Net result for the year (+€109,876) and Other debts (+€97,884)
- Tangible fixed assets -€16,525
down €16,525 (-27.4%), from €60,401 to €43,876
of which Furniture and vehicles: -€16,245
- Deferred charges and accrued income +€14,798
up €14,798 (+46.8%), from €31,615 to €46,413
- Other debts +€97,884
up €97,884 (+4928.3%), from €1,986 to €99,870
- Tax, wage and social debts +€18,262
up €18,262 (+318.4%), from €5,735 to €23,997
of which Taxes: +€18,463
- Profit (loss) carried forward -€5,410
down €5,410 (-1.8%), from €304,643 to €299,233
- Gross operating margin +€22,480
up €22,480 (+16.5%), from €136,052 to €158,533
- Taxes +€5,639
up €5,639 (+21.9%), from €25,718 to €31,358
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 | €324,152 | €434,696 | +€110,544 | +34.1% |
| Fixed assets | 21/28 | €60,401 | €43,876 | -€16,525 | -27.4% |
| Tangible fixed assets | 22/27 | €60,401 | €43,876 | -€16,525 | -27.4% |
| Land and buildings | 22 | €355 | €74 | -€280 | -79.0% |
| Furniture and vehicles | 24 | €60,046 | €43,802 | -€16,245 | -27.1% |
| Current assets | 29/58 | €263,751 | €390,820 | +€127,069 | +48.2% |
| Amounts receivable within one year | 40/41 | €23,992 | €24,631 | +€639 | +2.7% |
| Trade receivables | 40 | €19,710 | €20,350 | +€639 | +3.2% |
| Other amounts receivable | 41 | €4,282 | €4,282 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €208,144 | €319,776 | +€111,633 | +53.6% |
| Deferred charges and accrued income | 490/1 | €31,615 | €46,413 | +€14,798 | +46.8% |
| Total equity and liabilities | 10/49 | €324,152 | €434,696 | +€110,544 | +34.1% |
| Equity | 10/15 | €309,643 | €304,233 | -€5,410 | -1.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €304,643 | €299,233 | -€5,410 | -1.8% |
| Amounts payable | 17/49 | €14,509 | €130,463 | +€115,954 | +799.2% |
| Amounts payable within one year | 42/48 | €14,509 | €130,463 | +€115,954 | +799.2% |
| Trade debts | 44 | €6,788 | €6,596 | -€192 | -2.8% |
| Suppliers | 440/4 | €6,788 | €6,596 | -€192 | -2.8% |
| Taxes, remuneration and social security | 45 | €5,735 | €23,997 | +€18,262 | +318.4% |
| Taxes | 450/3 | €3,035 | €21,497 | +€18,463 | +608.4% |
| Remuneration and social security | 454/9 | €2,700 | €2,500 | -€200 | -7.4% |
| Other amounts payable | 47/48 | €1,986 | €99,870 | +€97,884 | +4928.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,525 | €16,525 | = | 0.0% |
| Other operating charges | 640/8 | €486 | €554 | +€68 | +14.0% |
| Gross operating margin | 9900 | €136,052 | €158,533 | +€22,480 | +16.5% |
| Operating profit (loss) | 9901 | €119,042 | €141,454 | +€22,412 | +18.8% |
| Financial charges | 65/66B | €246 | €220 | -€26 | -10.6% |
| Recurring financial charges | 65 | €246 | €220 | -€26 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | €118,796 | €141,234 | +€22,439 | +18.9% |
| Income taxes | 67/77 | €25,718 | €31,358 | +€5,639 | +21.9% |
| Profit (loss) for the period | 9904 | €93,077 | €109,876 | +€16,799 | +18.0% |
| Profit (loss) for the period to be appropriated | 9905 | €93,077 | €109,876 | +€16,799 | +18.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.