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 -€4,231
down €4,231 (-66.6%), from €6,356 to €2,124
mainly Other debts (-€3,748) and Receivables within one year (-€1,187)
- Receivables within one year +€1,187
new in 2025: €1,187
- Other debts -€3,748
down €3,748 (-18.7%), from €20,097 to €16,349
- Profit (loss) carried forward +€584
up €584 (+2.5%), from -€23,792 to -€23,209
- Trade debts +€138
up €138 (+4.2%), from €3,246 to €3,384
- Other operating charges +€946
up €946 (+217.8%), from €434 to €1,381
- Gross operating margin +€880
up €880 (+69.6%), from €1,265 to €2,145
- Financial charges -€48
down €48 (-21.0%), from €228 to €180
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 | €6,356 | €3,329 | -€3,027 | -47.6% |
| Current assets | 29/58 | €6,356 | €3,329 | -€3,027 | -47.6% |
| Amounts receivable within one year | 40/41 | - | €1,187 | +€1,187 | |
| Trade receivables | 40 | - | €1,187 | +€1,187 | |
| Current investments | 50/53 | €0 | - | -€0 | |
| Cash at bank and in hand | 54/58 | €6,356 | €2,124 | -€4,231 | -66.6% |
| Deferred charges and accrued income | 490/1 | - | €18 | +€18 | |
| Total equity and liabilities | 10/49 | €6,356 | €3,329 | -€3,027 | -47.6% |
| Equity | 10/15 | -€16,987 | -€16,403 | +€584 | +3.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €605 | €605 | = | 0.0% |
| Distributable reserves | 133 | €605 | €605 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,792 | -€23,209 | +€584 | +2.5% |
| Amounts payable | 17/49 | €23,343 | €19,732 | -€3,610 | -15.5% |
| Amounts payable within one year | 42/48 | €23,343 | €19,732 | -€3,610 | -15.5% |
| Trade debts | 44 | €3,246 | €3,384 | +€138 | +4.2% |
| Suppliers | 440/4 | €3,246 | €3,384 | +€138 | +4.2% |
| Other amounts payable | 47/48 | €20,097 | €16,349 | -€3,748 | -18.7% |
| Other operating charges | 640/8 | €434 | €1,381 | +€946 | +217.8% |
| Gross operating margin | 9900 | €1,265 | €2,145 | +€880 | +69.6% |
| Operating profit (loss) | 9901 | €830 | €764 | -€66 | -8.0% |
| Financial charges | 65/66B | €228 | €180 | -€48 | -21.0% |
| Recurring financial charges | 65 | €228 | €180 | -€48 | -21.0% |
| Profit (loss) for the period before taxes | 9903 | €602 | €584 | -€18 | -3.1% |
| Profit (loss) for the period | 9904 | €602 | €584 | -€18 | -3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €602 | €584 | -€18 | -3.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.