D² 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.
D² Consult
Largest movements
- Cash +€75,704
up €75,704 (+356.6%), from €21,232 to €96,936
mainly Net result for the year (+€44,765) and Tax, wage and social debts (+€23,043)
- Receivables after one year +€7,500
new in 2025: €7,500
- Profit (loss) carried forward +€44,765
up €44,765 (+412.4%), from €10,854 to €55,619
- Tax, wage and social debts +€23,043
up €23,043 (+318.3%), from €7,238 to €30,281
of which Taxes: +€17,081
- Accrued charges and deferred income +€16,841
new in 2025: €16,841
- Gross operating margin +€45,612
up €45,612 (+312.6%), from €14,593 to €60,205
- Taxes +€9,761
up €9,761 (+264.9%), from €3,685 to €13,445
- Staff costs +€1,703
new in 2025: €1,703
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 | €21,232 | €105,445 | +€84,213 | +396.6% |
| Fixed assets | 21/28 | - | €1,009 | +€1,009 | |
| Tangible fixed assets | 22/27 | - | €1,009 | +€1,009 | |
| Furniture and vehicles | 24 | - | €1,009 | +€1,009 | |
| Current assets | 29/58 | €21,232 | €104,436 | +€83,204 | +391.9% |
| Amounts receivable after more than one year | 29 | - | €7,500 | +€7,500 | |
| Other amounts receivable | 291 | - | €7,500 | +€7,500 | |
| Cash at bank and in hand | 54/58 | €21,232 | €96,936 | +€75,704 | +356.6% |
| Total equity and liabilities | 10/49 | €21,232 | €105,445 | +€84,213 | +396.6% |
| Equity | 10/15 | €12,354 | €57,119 | +€44,765 | +362.4% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,854 | €55,619 | +€44,765 | +412.4% |
| Amounts payable | 17/49 | €8,878 | €48,325 | +€39,447 | +444.3% |
| Amounts payable within one year | 42/48 | €8,878 | €31,484 | +€22,606 | +254.6% |
| Trade debts | 44 | €590 | €481 | -€109 | -18.4% |
| Suppliers | 440/4 | €590 | €481 | -€109 | -18.4% |
| Taxes, remuneration and social security | 45 | €7,238 | €30,281 | +€23,043 | +318.3% |
| Taxes | 450/3 | €7,238 | €24,319 | +€17,081 | +236.0% |
| Remuneration and social security | 454/9 | - | €5,962 | +€5,962 | |
| Other amounts payable | 47/48 | €1,050 | €722 | -€328 | -31.2% |
| Accrued charges and deferred income | 492/3 | - | €16,841 | +€16,841 | |
| Remuneration, social security and pensions | 62 | - | €1,703 | +€1,703 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €106 | +€106 | |
| Other operating charges | 640/8 | - | €163 | +€163 | |
| Gross operating margin | 9900 | €14,593 | €60,205 | +€45,612 | +312.6% |
| Operating profit (loss) | 9901 | €14,593 | €58,233 | +€43,640 | +299.0% |
| Financial income | 75/76B | - | €32 | +€32 | |
| Recurring financial income | 75 | - | €32 | +€32 | |
| Financial charges | 65/66B | €54 | €54 | -€0 | -0.4% |
| Recurring financial charges | 65 | €54 | €54 | -€0 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | €14,539 | €58,211 | +€43,672 | +300.4% |
| Income taxes | 67/77 | €3,685 | €13,445 | +€9,761 | +264.9% |
| Profit (loss) for the period | 9904 | €10,854 | €44,765 | +€33,911 | +312.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,854 | €44,765 | +€33,911 | +312.4% |
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 10 October 2026 via checked.be.