D Consulting: 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 Consulting
Largest movements
- Cash -€6,925
down €6,925 (-3.8%), from €180,401 to €173,476
mainly Contributions, distributions and other (-€85,717) and Deferred charges and accrued income (-€1,090)
- Reserves -€37,826
down €37,826 (-31.7%), from €119,359 to €81,533
- Other debts +€26,921
up €26,921 (+102%), from €26,486 to €53,407
- Tax, wage and social debts +€4,640
up €4,640 (+25.6%), from €18,105 to €22,745
- Gross operating margin -€9,131
down €9,131 (-11.4%), from €80,251 to €71,120
- Taxes -€4,728
down €4,728 (-18.9%), from €25,059 to €20,330
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 | €182,716 | €176,469 | -€6,247 | -3.4% |
| Fixed assets | 21/28 | €2,315 | €1,903 | -€412 | -17.8% |
| Tangible fixed assets | 22/27 | €2,065 | €1,653 | -€412 | -19.9% |
| Furniture and vehicles | 24 | €2,065 | €1,653 | -€412 | -19.9% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €180,401 | €174,566 | -€5,835 | -3.2% |
| Cash at bank and in hand | 54/58 | €180,401 | €173,476 | -€6,925 | -3.8% |
| Deferred charges and accrued income | 490/1 | - | €1,090 | +€1,090 | |
| Total equity and liabilities | 10/49 | €182,716 | €176,469 | -€6,247 | -3.4% |
| Equity | 10/15 | €137,909 | €100,083 | -€37,826 | -27.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €119,359 | €81,533 | -€37,826 | -31.7% |
| Distributable reserves | 133 | €119,359 | €81,533 | -€37,826 | -31.7% |
| Amounts payable | 17/49 | €44,807 | €76,386 | +€31,580 | +70.5% |
| Amounts payable within one year | 42/48 | €44,807 | €76,386 | +€31,580 | +70.5% |
| Trade debts | 44 | €216 | €235 | +€19 | +8.7% |
| Suppliers | 440/4 | €216 | €235 | +€19 | +8.7% |
| Taxes, remuneration and social security | 45 | €18,105 | €22,745 | +€4,640 | +25.6% |
| Taxes | 450/3 | €18,105 | €22,745 | +€4,640 | +25.6% |
| Other amounts payable | 47/48 | €26,486 | €53,407 | +€26,921 | +102% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,267 | €1,416 | +€149 | +11.8% |
| Other operating charges | 640/8 | €956 | €1,084 | +€128 | +13.4% |
| Non-recurring operating charges | 66A | - | €1,090 | +€1,090 | |
| Gross operating margin | 9900 | €80,251 | €71,120 | -€9,131 | -11.4% |
| Operating profit (loss) | 9901 | €78,028 | €67,530 | -€10,498 | -13.5% |
| Financial income | 75/76B | €829 | €841 | +€12 | +1.5% |
| Recurring financial income | 75 | €829 | €841 | +€12 | +1.5% |
| Financial charges | 65/66B | €156 | €150 | -€6 | -3.5% |
| Recurring financial charges | 65 | €156 | €150 | -€6 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | €78,701 | €68,221 | -€10,481 | -13.3% |
| Income taxes | 67/77 | €25,059 | €20,330 | -€4,728 | -18.9% |
| Profit (loss) for the period | 9904 | €53,642 | €47,890 | -€5,752 | -10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €53,642 | €47,890 | -€5,752 | -10.7% |
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.