D-Enterprise 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.
D-Enterprise Consult
Largest movements
- Cash -€72,171
down €72,171 (-75.4%), from €95,685 to €23,514
mainly Contributions, distributions and other (-€49,826) and Investment in fixed assets (net) (-€43,655)
- Tangible fixed assets +€28,413
up €28,413 (+62.0%), from €45,832 to €74,245
of which Furniture and vehicles: +€35,952
- Receivables within one year +€10,706
new in 2025: €10,706
- Reserves -€26,477
down €26,477 (-19.8%), from €133,412 to €106,935
of which Distributable reserves: -€26,477
- Tax, wage and social debts -€5,622
down €5,622 (-64.6%), from €8,700 to €3,078
- Depreciation +€10,421
up €10,421 (+216%), from €4,822 to €15,243
- Gross operating margin +€6,759
up €6,759 (+15.4%), from €43,948 to €50,707
- Financial income -€4,949
down €4,949 (-81.5%), from €6,071 to €1,123
- Taxes -€2,950
down €2,950 (-18.3%), from €16,092 to €13,142
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 | €148,351 | €116,413 | -€31,938 | -21.5% |
| Fixed assets | 21/28 | €45,832 | €74,245 | +€28,413 | +62.0% |
| Tangible fixed assets | 22/27 | €45,832 | €74,245 | +€28,413 | +62.0% |
| Plant, machinery and equipment | 23 | €31,210 | €23,670 | -€7,540 | -24.2% |
| Furniture and vehicles | 24 | €14,622 | €50,574 | +€35,952 | +246% |
| Current assets | 29/58 | €102,519 | €42,168 | -€60,350 | -58.9% |
| Amounts receivable within one year | 40/41 | - | €10,706 | +€10,706 | |
| Other amounts receivable | 41 | - | €10,706 | +€10,706 | |
| Cash at bank and in hand | 54/58 | €95,685 | €23,514 | -€72,171 | -75.4% |
| Deferred charges and accrued income | 490/1 | €6,834 | €7,949 | +€1,115 | +16.3% |
| Total equity and liabilities | 10/49 | €148,351 | €116,413 | -€31,938 | -21.5% |
| Equity | 10/15 | €139,412 | €112,935 | -€26,477 | -19.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Contributions outside capital | 11 | €6,000 | - | -€6,000 | |
| Other | 1109/19 | €6,000 | - | -€6,000 | |
| Reserves | 13 | €133,412 | €106,935 | -€26,477 | -19.8% |
| Non-distributable reserves | 130/1 | €600 | €600 | = | 0.0% |
| Reserves not available under the articles | 1311 | €600 | €600 | = | 0.0% |
| Distributable reserves | 133 | €132,812 | €106,335 | -€26,477 | -19.9% |
| Amounts payable | 17/49 | €8,939 | €3,478 | -€5,461 | -61.1% |
| Amounts payable within one year | 42/48 | €8,939 | €3,478 | -€5,461 | -61.1% |
| Trade debts | 44 | €82 | €400 | +€318 | +390% |
| Suppliers | 440/4 | €82 | €400 | +€318 | +390% |
| Taxes, remuneration and social security | 45 | €8,700 | €3,078 | -€5,622 | -64.6% |
| Taxes | 450/3 | €8,700 | €3,078 | -€5,622 | -64.6% |
| Other amounts payable | 47/48 | €157 | - | -€157 | |
| Non-recurring operating income | 76A | - | €745 | +€745 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,822 | €15,243 | +€10,421 | +216% |
| Other operating charges | 640/8 | €46 | €44 | -€2 | -4.3% |
| Gross operating margin | 9900 | €43,948 | €50,707 | +€6,759 | +15.4% |
| Operating profit (loss) | 9901 | €39,080 | €35,420 | -€3,660 | -9.4% |
| Financial income | 75/76B | €6,071 | €1,123 | -€4,949 | -81.5% |
| Recurring financial income | 75 | €6,071 | €1,123 | -€4,949 | -81.5% |
| Financial charges | 65/66B | €50 | €52 | +€2 | +3.7% |
| Recurring financial charges | 65 | €50 | €52 | +€2 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | €45,101 | €36,491 | -€8,610 | -19.1% |
| Income taxes | 67/77 | €16,092 | €13,142 | -€2,950 | -18.3% |
| Profit (loss) for the period | 9904 | €29,009 | €23,349 | -€5,661 | -19.5% |
| Profit (loss) for the period to be appropriated | 9905 | €29,009 | €23,349 | -€5,661 | -19.5% |
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 26 October 2026 via checked.be.