D-FI 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-FI CONSULT
Largest movements
- Tangible fixed assets -€3,205
no longer reported in 2025 (was €3,205)
- Receivables within one year +€1,072
up €1,072 (+224%), from €477 to €1,549
of which Trade receivables: +€779
- Cash -€1,012
down €1,012 (-1.3%), from €78,691 to €77,679
mainly Contributions, distributions and other (-€54,000) and Other debts (-€5,380)
- Other debts -€5,380
down €5,380 (-8.3%), from €64,580 to €59,200
- Purchases and services -€40,421
no longer reported in 2025 (was €40,421)
- Gross operating margin +€16,294
up €16,294 (+26.8%), from €60,819 to €77,112
- Taxes +€4,408
up €4,408 (+29.6%), from €14,913 to €19,321
- Depreciation -€4,294
down €4,294 (-57.3%), from €7,500 to €3,205
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 | €83,297 | €79,999 | -€3,298 | -4.0% |
| Fixed assets | 21/28 | €3,205 | - | -€3,205 | |
| Tangible fixed assets | 22/27 | €3,205 | - | -€3,205 | |
| Furniture and vehicles | 24 | €3,205 | - | -€3,205 | |
| Current assets | 29/58 | €80,091 | €79,999 | -€92 | -0.1% |
| Amounts receivable within one year | 40/41 | €477 | €1,549 | +€1,072 | +224% |
| Trade receivables | 40 | €0 | €779 | +€779 | |
| Other amounts receivable | 41 | €477 | €770 | +€293 | +61.3% |
| Cash at bank and in hand | 54/58 | €78,691 | €77,679 | -€1,012 | -1.3% |
| Deferred charges and accrued income | 490/1 | €923 | €771 | -€152 | -16.5% |
| Total equity and liabilities | 10/49 | €83,297 | €79,999 | -€3,298 | -4.0% |
| Equity | 10/15 | €18,717 | €19,350 | +€633 | +3.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €117 | €750 | +€633 | +543% |
| Amounts payable | 17/49 | €64,580 | €60,649 | -€3,931 | -6.1% |
| Amounts payable within one year | 42/48 | €64,580 | €60,579 | -€4,001 | -6.2% |
| Trade debts | 44 | €0 | €779 | +€779 | |
| Suppliers | 440/4 | €0 | €779 | +€779 | |
| Taxes, remuneration and social security | 45 | €0 | €600 | +€600 | |
| Taxes | 450/3 | €0 | €600 | +€600 | |
| Other amounts payable | 47/48 | €64,580 | €59,200 | -€5,380 | -8.3% |
| Accrued charges and deferred income | 492/3 | - | €71 | +€71 | |
| Goods, raw materials, services and sundry goods | 60/61 | €40,421 | - | -€40,421 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,500 | €3,205 | -€4,294 | -57.3% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €60,819 | €77,112 | +€16,294 | +26.8% |
| Operating profit (loss) | 9901 | €52,932 | €73,507 | +€20,576 | +38.9% |
| Financial income | 75/76B | €203 | €513 | +€310 | +153% |
| Recurring financial income | 75 | €203 | €513 | +€310 | +153% |
| Financial charges | 65/66B | €60 | €66 | +€6 | +10.4% |
| Recurring financial charges | 65 | €60 | €66 | +€6 | +10.4% |
| Profit (loss) for the period before taxes | 9903 | €53,074 | €73,954 | +€20,880 | +39.3% |
| Income taxes | 67/77 | €14,913 | €19,321 | +€4,408 | +29.6% |
| Profit (loss) for the period | 9904 | €38,161 | €54,633 | +€16,472 | +43.2% |
| Profit (loss) for the period to be appropriated | 9905 | €38,161 | €54,633 | +€16,472 | +43.2% |
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 18 October 2026 via checked.be.