D-Consulting: 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-Consulting
Largest movements
- Tangible fixed assets +€23,949
up €23,949 (+72.4%), from €33,060 to €57,009
of which Other tangible fixed assets: +€12,096
- Cash +€6,778
up €6,778 (+15.0%), from €45,274 to €52,053
mainly Net result for the year (+€35,509) and Depreciation (+€11,046)
- Reserves +€35,509
up €35,509 (+99.7%), from €35,599 to €71,108
- Tax, wage and social debts -€5,069
down €5,069 (-30.1%), from €16,856 to €11,787
of which Taxes: -€5,251
- Gross operating margin +€16,484
up €16,484 (+36.1%), from €45,603 to €62,087
- Depreciation +€5,558
up €5,558 (+101.3%), from €5,488 to €11,046
- Taxes +€2,589
up €2,589 (+21.9%), from €11,831 to €14,420
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 | €78,880 | €109,486 | +€30,606 | +38.8% |
| Fixed assets | 21/28 | €33,061 | €57,010 | +€23,949 | +72.4% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €33,060 | €57,009 | +€23,949 | +72.4% |
| Plant, machinery and equipment | 23 | €2,326 | €2,506 | +€179 | +7.7% |
| Furniture and vehicles | 24 | €13,971 | €25,644 | +€11,674 | +83.6% |
| Other tangible fixed assets | 26 | €16,763 | €28,859 | +€12,096 | +72.2% |
| Current assets | 29/58 | €45,819 | €52,476 | +€6,657 | +14.5% |
| Amounts receivable within one year | 40/41 | €545 | €424 | -€121 | -22.2% |
| Trade receivables | 40 | €545 | €424 | -€121 | -22.2% |
| Cash at bank and in hand | 54/58 | €45,274 | €52,053 | +€6,778 | +15.0% |
| Total equity and liabilities | 10/49 | €78,880 | €109,486 | +€30,606 | +38.8% |
| Equity | 10/15 | €55,599 | €91,108 | +€35,509 | +63.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €35,599 | €71,108 | +€35,509 | +99.7% |
| Distributable reserves | 133 | €35,599 | €71,108 | +€35,509 | +99.7% |
| Amounts payable | 17/49 | €23,280 | €18,377 | -€4,903 | -21.1% |
| Amounts payable within one year | 42/48 | €23,280 | €18,377 | -€4,903 | -21.1% |
| Trade debts | 44 | €392 | €944 | +€552 | +140.6% |
| Suppliers | 440/4 | €392 | €944 | +€552 | +140.6% |
| Taxes, remuneration and social security | 45 | €16,856 | €11,787 | -€5,069 | -30.1% |
| Taxes | 450/3 | €16,856 | €11,605 | -€5,251 | -31.2% |
| Remuneration and social security | 454/9 | - | €182 | +€182 | |
| Other amounts payable | 47/48 | €6,032 | €5,647 | -€385 | -6.4% |
| Remuneration, social security and pensions | 62 | - | €310 | +€310 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,488 | €11,046 | +€5,558 | +101.3% |
| Other operating charges | 640/8 | €769 | €499 | -€270 | -35.1% |
| Gross operating margin | 9900 | €45,603 | €62,087 | +€16,484 | +36.1% |
| Operating profit (loss) | 9901 | €39,347 | €50,232 | +€10,886 | +27.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €904 | €303 | -€601 | -66.5% |
| Recurring financial charges | 65 | €904 | €303 | -€601 | -66.5% |
| Profit (loss) for the period before taxes | 9903 | €38,443 | €49,929 | +€11,486 | +29.9% |
| Income taxes | 67/77 | €11,831 | €14,420 | +€2,589 | +21.9% |
| Profit (loss) for the period | 9904 | €26,611 | €35,509 | +€8,897 | +33.4% |
| Profit (loss) for the period to be appropriated | 9905 | €26,611 | €35,509 | +€8,897 | +33.4% |
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 6 October 2026 via checked.be.