D-Consultancy Services: 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-Consultancy Services
Largest movements
- Cash -€45,959
down €45,959 (-43.8%), from €105,028 to €59,069
mainly Short-term financial debts (-€59,885) and Trade debts (-€41,275)
- Receivables within one year +€26,318
up €26,318 (+12.2%), from €216,111 to €242,428
of which Trade receivables: +€38,140
- Tangible fixed assets -€11,722
down €11,722 (-46.3%), from €25,336 to €13,614
of which Furniture and vehicles: -€10,022
- Short-term financial debts -€59,885
down €59,885 (-54.1%), from €110,633 to €50,748
- Reserves +€43,533
up €43,533 (+1674.3%), from €2,600 to €46,133
- Trade debts -€41,275
down €41,275 (-27.6%), from €149,670 to €108,395
- Other debts -€32,660
no longer reported in 2025 (was €32,660)
- Debts after one year +€29,565
up €29,565 (+147.8%), from €20,000 to €49,565
- Staff costs -€141,222
down €141,222 (-93.2%), from €151,471 to €10,249
- Gross operating margin -€59,331
down €59,331 (-35.0%), from €169,716 to €110,386
- Provisions +€26,540
up €26,540, from -€13,770 to €12,770
- Taxes +€17,319
up €17,319 (+480.0%), from €3,608 to €20,927
- Depreciation -€5,422
down €5,422 (-28.1%), from €19,312 to €13,890
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 | €363,318 | €330,480 | -€32,839 | -9.0% |
| Fixed assets | 21/28 | €25,959 | €13,614 | -€12,345 | -47.6% |
| Intangible fixed assets | 21 | €623 | - | -€623 | |
| Tangible fixed assets | 22/27 | €25,336 | €13,614 | -€11,722 | -46.3% |
| Furniture and vehicles | 24 | €18,540 | €8,519 | -€10,022 | -54.1% |
| Other tangible fixed assets | 26 | €6,795 | €5,095 | -€1,700 | -25.0% |
| Current assets | 29/58 | €337,360 | €316,866 | -€20,494 | -6.1% |
| Amounts receivable within one year | 40/41 | €216,111 | €242,428 | +€26,318 | +12.2% |
| Trade receivables | 40 | €197,002 | €235,141 | +€38,140 | +19.4% |
| Other amounts receivable | 41 | €19,109 | €7,287 | -€11,822 | -61.9% |
| Cash at bank and in hand | 54/58 | €105,028 | €59,069 | -€45,959 | -43.8% |
| Deferred charges and accrued income | 490/1 | €16,221 | €15,368 | -€853 | -5.3% |
| Total equity and liabilities | 10/49 | €363,318 | €330,480 | -€32,839 | -9.0% |
| Equity | 10/15 | €8,817 | €52,349 | +€43,533 | +493.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,600 | €46,133 | +€43,533 | +1674.3% |
| Distributable reserves | 133 | €2,600 | €46,133 | +€43,533 | +1674.3% |
| Profit (loss) carried forward | 14 | €17 | €17 | = | 0.0% |
| Provisions and deferred taxes | 16 | €11,230 | €24,000 | +€12,770 | +113.7% |
| Provisions for liabilities and charges | 160/5 | €11,230 | €24,000 | +€12,770 | +113.7% |
| Other liabilities and charges | 164/5 | €11,230 | €24,000 | +€12,770 | +113.7% |
| Amounts payable | 17/49 | €343,272 | €254,131 | -€89,141 | -26.0% |
| Amounts payable after more than one year | 17 | €20,000 | €49,565 | +€29,565 | +147.8% |
| Other amounts payable | 178/9 | €20,000 | €49,565 | +€29,565 | +147.8% |
| Amounts payable within one year | 42/48 | €322,424 | €200,302 | -€122,122 | -37.9% |
| Current portion of amounts payable after more than one year | 42 | €3,109 | - | -€3,109 | |
| Financial debts | 43 | €110,633 | €50,748 | -€59,885 | -54.1% |
| Credit institutions | 430/8 | €110,633 | €50,748 | -€59,885 | -54.1% |
| Trade debts | 44 | €149,670 | €108,395 | -€41,275 | -27.6% |
| Suppliers | 440/4 | €149,670 | €108,395 | -€41,275 | -27.6% |
| Taxes, remuneration and social security | 45 | €26,352 | €41,159 | +€14,807 | +56.2% |
| Taxes | 450/3 | €26,352 | €41,159 | +€14,807 | +56.2% |
| Other amounts payable | 47/48 | €32,660 | - | -€32,660 | |
| Accrued charges and deferred income | 492/3 | €848 | €4,263 | +€3,416 | +402.9% |
| Non-recurring operating income | 76A | €1,265 | €2,332 | +€1,067 | +84.3% |
| Remuneration, social security and pensions | 62 | €151,471 | €10,249 | -€141,222 | -93.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,312 | €13,890 | -€5,422 | -28.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€13,770 | €12,770 | +€26,540 | |
| Other operating charges | 640/8 | €3,040 | €1,632 | -€1,408 | -46.3% |
| Non-recurring operating charges | 66A | €240 | €758 | +€517 | +215.4% |
| Gross operating margin | 9900 | €169,716 | €110,386 | -€59,331 | -35.0% |
| Operating profit (loss) | 9901 | €9,423 | €71,087 | +€61,664 | +654.4% |
| Financial income | 75/76B | €0 | €74 | +€74 | +147740.0% |
| Recurring financial income | 75 | €0 | €74 | +€74 | +147740.0% |
| Financial charges | 65/66B | €4,240 | €6,701 | +€2,461 | +58.1% |
| Recurring financial charges | 65 | €4,240 | €6,701 | +€2,461 | +58.1% |
| Profit (loss) for the period before taxes | 9903 | €5,183 | €64,460 | +€59,277 | +1143.7% |
| Income taxes | 67/77 | €3,608 | €20,927 | +€17,319 | +480.0% |
| Profit (loss) for the period | 9904 | €1,575 | €43,533 | +€41,958 | +2664.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,575 | €43,533 | +€41,958 | +2664.3% |
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 5 October 2026 via checked.be.