D&G 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&G CONSULT
Largest movements
- Cash -€146,699
down €146,699 (-67.2%), from €218,243 to €71,544
mainly Current investments (-€100,000) and Net result for the year (-€43,900)
- Current investments +€100,000
up €100,000 (+40,000%), from €250 to €100,250
- Profit (loss) carried forward -€43,900
down €43,900 (-40.0%), from -€109,635 to -€153,535
- Gross operating margin -€3,146
down €3,146 (-7.5%), from -€41,707 to -€44,853
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 | €223,151 | €177,717 | -€45,433 | -20.4% |
| Fixed assets | 21/28 | €1,962 | €1,962 | = | 0.0% |
| Financial fixed assets | 28 | €1,962 | €1,962 | = | 0.0% |
| Current assets | 29/58 | €221,189 | €175,756 | -€45,433 | -20.5% |
| Amounts receivable within one year | 40/41 | €1,549 | €3,424 | +€1,874 | +121% |
| Trade receivables | 40 | - | €252 | +€252 | |
| Other amounts receivable | 41 | €1,549 | €3,172 | +€1,622 | +105% |
| Current investments | 50/53 | €250 | €100,250 | +€100,000 | +40,000% |
| Cash at bank and in hand | 54/58 | €218,243 | €71,544 | -€146,699 | -67.2% |
| Deferred charges and accrued income | 490/1 | €1,147 | €539 | -€609 | -53.1% |
| Total equity and liabilities | 10/49 | €223,151 | €177,717 | -€45,433 | -20.4% |
| Equity | 10/15 | €211,911 | €168,011 | -€43,900 | -20.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €302,946 | €302,946 | = | 0.0% |
| Distributable reserves | 133 | €302,946 | €302,946 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€109,635 | -€153,535 | -€43,900 | -40.0% |
| Amounts payable | 17/49 | €11,240 | €9,707 | -€1,533 | -13.6% |
| Amounts payable within one year | 42/48 | €11,240 | €9,707 | -€1,533 | -13.6% |
| Trade debts | 44 | €2,613 | €1,079 | -€1,533 | -58.7% |
| Suppliers | 440/4 | €2,613 | €1,079 | -€1,533 | -58.7% |
| Other amounts payable | 47/48 | €8,627 | €8,627 | = | 0.0% |
| Other operating charges | 640/8 | €1,324 | €1,460 | +€137 | +10.3% |
| Gross operating margin | 9900 | -€41,707 | -€44,853 | -€3,146 | -7.5% |
| Operating profit (loss) | 9901 | -€43,031 | -€46,313 | -€3,282 | -7.6% |
| Financial income | 75/76B | €2,864 | €2,749 | -€115 | -4.0% |
| Recurring financial income | 75 | €2,864 | €2,749 | -€115 | -4.0% |
| Financial charges | 65/66B | €62 | €97 | +€35 | +56.2% |
| Recurring financial charges | 65 | €62 | €97 | +€35 | +56.2% |
| Profit (loss) for the period before taxes | 9903 | -€40,228 | -€43,661 | -€3,432 | -8.5% |
| Income taxes | 67/77 | €230 | €239 | +€10 | +4.2% |
| Profit (loss) for the period | 9904 | -€40,458 | -€43,900 | -€3,442 | -8.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€40,458 | -€43,900 | -€3,442 | -8.5% |
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 20 October 2026 via checked.be.