D@G consulting: 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 consulting
Largest movements
- Receivables after one year -€60,000
down €60,000 (-98.4%), from €61,000 to €1,000
- Receivables within one year +€4,079
up €4,079 (+6.0%), from €67,674 to €71,753
of which Other amounts receivable: +€4,079
- Deferred charges and accrued income +€4,000
new in 2025: €4,000
- Tangible fixed assets +€2,816
up €2,816 (+17.4%), from €16,199 to €19,015
of which Plant, machinery and equipment: +€2,272
- Cash -€2,279
down €2,279 (-11.5%), from €19,767 to €17,488
mainly Contributions, distributions and other (-€63,886) and Investment in fixed assets (net) (-€8,956)
- Reserves -€55,618
down €55,618 (-35.4%), from €157,121 to €101,503
- Tax, wage and social debts +€3,886
up €3,886 (+15,551%), from €25 to €3,911
- Trade debts +€2,549
up €2,549 (+62.9%), from €4,052 to €6,601
- Gross operating margin -€3,644
down €3,644 (-16.2%), from €22,447 to €18,803
- Financial income +€1,056
up €1,056 (+488%), from €216 to €1,273
- Taxes -€1,044
down €1,044 (-22.9%), from €4,552 to €3,508
- Financial charges -€672
down €672 (-28.0%), from €2,401 to €1,729
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 | €179,798 | €130,616 | -€49,183 | -27.4% |
| Fixed assets | 21/28 | €16,199 | €19,015 | +€2,816 | +17.4% |
| Tangible fixed assets | 22/27 | €16,199 | €19,015 | +€2,816 | +17.4% |
| Land and buildings | 22 | €11,704 | €13,274 | +€1,570 | +13.4% |
| Plant, machinery and equipment | 23 | €2,683 | €4,956 | +€2,272 | +84.7% |
| Furniture and vehicles | 24 | €1,812 | €785 | -€1,026 | -56.6% |
| Current assets | 29/58 | €163,600 | €111,601 | -€51,999 | -31.8% |
| Amounts receivable after more than one year | 29 | €61,000 | €1,000 | -€60,000 | -98.4% |
| Other amounts receivable | 291 | €61,000 | €1,000 | -€60,000 | -98.4% |
| Amounts receivable within one year | 40/41 | €67,674 | €71,753 | +€4,079 | +6.0% |
| Trade receivables | 40 | €10,776 | €10,776 | = | 0.0% |
| Other amounts receivable | 41 | €56,898 | €60,977 | +€4,079 | +7.2% |
| Current investments | 50/53 | €15,159 | €17,359 | +€2,200 | +14.5% |
| Cash at bank and in hand | 54/58 | €19,767 | €17,488 | -€2,279 | -11.5% |
| Deferred charges and accrued income | 490/1 | - | €4,000 | +€4,000 | |
| Total equity and liabilities | 10/49 | €179,798 | €130,616 | -€49,183 | -27.4% |
| Equity | 10/15 | €175,721 | €120,103 | -€55,618 | -31.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €157,121 | €101,503 | -€55,618 | -35.4% |
| Distributable reserves | 133 | €157,121 | €101,503 | -€55,618 | -35.4% |
| Amounts payable | 17/49 | €4,077 | €10,512 | +€6,435 | +158% |
| Amounts payable within one year | 42/48 | €4,077 | €10,512 | +€6,435 | +158% |
| Trade debts | 44 | €4,052 | €6,601 | +€2,549 | +62.9% |
| Suppliers | 440/4 | €4,052 | €6,601 | +€2,549 | +62.9% |
| Taxes, remuneration and social security | 45 | €25 | €3,911 | +€3,886 | +15,551% |
| Taxes | 450/3 | €25 | €3,911 | +€3,886 | +15,551% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,079 | €6,139 | +€60 | +1.0% |
| Other operating charges | 640/8 | €421 | €431 | +€10 | +2.4% |
| Gross operating margin | 9900 | €22,447 | €18,803 | -€3,644 | -16.2% |
| Operating profit (loss) | 9901 | €15,947 | €12,233 | -€3,714 | -23.3% |
| Financial income | 75/76B | €216 | €1,273 | +€1,056 | +488% |
| Recurring financial income | 75 | €216 | €1,273 | +€1,056 | +488% |
| Financial charges | 65/66B | €2,401 | €1,729 | -€672 | -28.0% |
| Recurring financial charges | 65 | €2,401 | €1,729 | -€672 | -28.0% |
| Profit (loss) for the period before taxes | 9903 | €13,762 | €11,776 | -€1,986 | -14.4% |
| Income taxes | 67/77 | €4,552 | €3,508 | -€1,044 | -22.9% |
| Profit (loss) for the period | 9904 | €9,210 | €8,268 | -€942 | -10.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,210 | €8,268 | -€942 | -10.2% |
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 17 October 2026 via checked.be.