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
- Cash -€6,183
down €6,183 (-39.8%), from €15,535 to €9,353
mainly Net result for the year (-€13,974) and Tax, wage and social debts (-€7,506)
- Receivables within one year +€2,843
up €2,843 (+14.1%), from €20,167 to €23,009
of which Trade receivables: +€3,099
- Tangible fixed assets -€480
down €480 (-22.5%), from €2,134 to €1,654
- Trade debts +€16,006
up €16,006 (+13577.3%), from €118 to €16,124
- Profit (loss) carried forward -€13,974
new in 2025: -€13,974
- Tax, wage and social debts -€7,506
down €7,506 (-100.0%), from €7,506 to €0
- Other debts +€803
up €803 (+11.5%), from €7,008 to €7,811
- Accrued charges and deferred income +€713
up €713 (+16.0%), from €4,457 to €5,170
- Gross operating margin -€37,404
down €37,404, from €30,446 to -€6,958
- Taxes -€7,602
down €7,602 (-97.1%), from €7,833 to €231
- Other operating charges -€951
down €951 (-58.4%), from €1,629 to €678
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 | €39,020 | €35,062 | -€3,957 | -10.1% |
| Fixed assets | 21/28 | €2,734 | €2,254 | -€480 | -17.6% |
| Tangible fixed assets | 22/27 | €2,134 | €1,654 | -€480 | -22.5% |
| Land and buildings | 22 | €2,134 | €1,654 | -€480 | -22.5% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €36,286 | €32,809 | -€3,477 | -9.6% |
| Amounts receivable within one year | 40/41 | €20,167 | €23,009 | +€2,843 | +14.1% |
| Trade receivables | 40 | €18,000 | €21,099 | +€3,099 | +17.2% |
| Other amounts receivable | 41 | €2,167 | €1,910 | -€256 | -11.8% |
| Cash at bank and in hand | 54/58 | €15,535 | €9,353 | -€6,183 | -39.8% |
| Deferred charges and accrued income | 490/1 | €584 | €447 | -€137 | -23.4% |
| Total equity and liabilities | 10/49 | €39,020 | €35,062 | -€3,957 | -10.1% |
| Equity | 10/15 | €19,931 | €5,957 | -€13,974 | -70.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €14,931 | €14,931 | = | 0.0% |
| Distributable reserves | 133 | €14,931 | €14,931 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€13,974 | -€13,974 | |
| Amounts payable | 17/49 | €19,089 | €29,105 | +€10,017 | +52.5% |
| Amounts payable within one year | 42/48 | €14,632 | €23,935 | +€9,303 | +63.6% |
| Trade debts | 44 | €118 | €16,124 | +€16,006 | +13577.3% |
| Suppliers | 440/4 | €118 | €16,124 | +€16,006 | +13577.3% |
| Taxes, remuneration and social security | 45 | €7,506 | €0 | -€7,506 | -100.0% |
| Taxes | 450/3 | €7,506 | €0 | -€7,506 | -100.0% |
| Other amounts payable | 47/48 | €7,008 | €7,811 | +€803 | +11.5% |
| Accrued charges and deferred income | 492/3 | €4,457 | €5,170 | +€713 | +16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €268 | €480 | +€213 | +79.4% |
| Other operating charges | 640/8 | €1,629 | €678 | -€951 | -58.4% |
| Gross operating margin | 9900 | €30,446 | -€6,958 | -€37,404 | |
| Operating profit (loss) | 9901 | €28,550 | -€8,115 | -€36,665 | |
| Financial income | 75/76B | €5 | €14 | +€9 | +180.0% |
| Recurring financial income | 75 | €5 | €14 | +€9 | +180.0% |
| Financial charges | 65/66B | €5,791 | €5,642 | -€149 | -2.6% |
| Recurring financial charges | 65 | €5,791 | €5,642 | -€149 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | €22,764 | -€13,743 | -€36,507 | |
| Income taxes | 67/77 | €7,833 | €231 | -€7,602 | -97.1% |
| Profit (loss) for the period | 9904 | €14,931 | -€13,974 | -€28,905 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,931 | -€13,974 | -€28,905 |
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 8 October 2026 via checked.be.