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 within one year -€11,245
down €11,245 (-14.6%), from €76,886 to €65,641
of which Trade receivables: -€6,835
- Cash -€5,996
down €5,996 (-31.1%), from €19,256 to €13,260
mainly Other debts (-€73,500) and Trade debts (-€21,381)
- Other debts -€73,500
no longer reported in 2025 (was €73,500)
- Debts after one year +€64,011
up €64,011 (+24.9%), from €257,102 to €321,113
- Trade debts -€21,381
down €21,381 (-44.6%), from €47,897 to €26,516
- Tax, wage and social debts +€6,001
up €6,001 (+101%), from €5,948 to €11,949
of which Taxes: +€3,634
- Turnover +€152,106
new in 2025: €152,106
- Purchases and services +€117,430
new in 2025: €117,430
- Other operating charges -€24,985
down €24,985 (-67.1%), from €37,253 to €12,268
- Gross operating margin +€11,845
up €11,845 (+51.9%), from €22,831 to €34,676
- Financial charges +€9,254
up €9,254 (+449%), from €2,062 to €11,316
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 | €393,490 | €371,849 | -€21,641 | -5.5% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €294,408 | €291,910 | -€2,498 | -0.8% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €294,248 | €291,910 | -€2,338 | -0.8% |
| Land and buildings | 22 | €294,248 | €287,990 | -€6,258 | -2.1% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | - | €0 | = | |
| Leasing and similar rights | 25 | - | €0 | = | |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Assets under construction and advance payments | 27 | - | €3,920 | +€3,920 | |
| Financial fixed assets | 28 | €160 | €0 | -€160 | -100% |
| Current assets | 29/58 | €99,083 | €79,939 | -€19,143 | -19.3% |
| Amounts receivable after more than one year | 29 | - | €0 | = | |
| Trade receivables | 290 | - | €0 | = | |
| Other amounts receivable | 291 | - | €0 | = | |
| Stocks and contracts in progress | 3 | - | €0 | = | |
| Stocks | 30/36 | - | €0 | = | |
| Contracts in progress | 37 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €76,886 | €65,641 | -€11,245 | -14.6% |
| Trade receivables | 40 | €63,135 | €56,300 | -€6,835 | -10.8% |
| Other amounts receivable | 41 | €13,750 | €9,341 | -€4,410 | -32.1% |
| Current investments | 50/53 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €19,256 | €13,260 | -€5,996 | -31.1% |
| Deferred charges and accrued income | 490/1 | €2,940 | €1,038 | -€1,903 | -64.7% |
| Total equity and liabilities | 10/49 | €393,490 | €371,849 | -€21,641 | -5.5% |
| Equity | 10/15 | €645 | €1,374 | +€729 | +113% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,955 | -€17,226 | +€729 | +4.1% |
| Amounts payable | 17/49 | €392,845 | €370,475 | -€22,370 | -5.7% |
| Amounts payable after more than one year | 17 | €257,102 | €321,113 | +€64,011 | +24.9% |
| Financial debts | 170/4 | €257,102 | €321,113 | +€64,011 | +24.9% |
| Amounts payable within one year | 42/48 | €135,744 | €47,954 | -€87,790 | -64.7% |
| Current portion of amounts payable after more than one year | 42 | €8,398 | €9,489 | +€1,090 | +13.0% |
| Trade debts | 44 | €47,897 | €26,516 | -€21,381 | -44.6% |
| Suppliers | 440/4 | €47,897 | €26,516 | -€21,381 | -44.6% |
| Taxes, remuneration and social security | 45 | €5,948 | €11,949 | +€6,001 | +101% |
| Taxes | 450/3 | €5,948 | €9,582 | +€3,634 | +61.1% |
| Remuneration and social security | 454/9 | - | €2,367 | +€2,367 | |
| Other amounts payable | 47/48 | €73,500 | - | -€73,500 | |
| Accrued charges and deferred income | 492/3 | - | €1,409 | +€1,409 | |
| Turnover | 70 | - | €152,106 | +€152,106 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €117,430 | +€117,430 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €752 | €6,258 | +€5,505 | +732% |
| Other operating charges | 640/8 | €37,253 | €12,268 | -€24,985 | -67.1% |
| Gross operating margin | 9900 | €22,831 | €34,676 | +€11,845 | +51.9% |
| Operating profit (loss) | 9901 | -€15,175 | €16,150 | +€31,325 | |
| Financial income | 75/76B | €547 | €504 | -€43 | -7.9% |
| Recurring financial income | 75 | €547 | €504 | -€43 | -7.9% |
| Financial charges | 65/66B | €2,062 | €11,316 | +€9,254 | +449% |
| Recurring financial charges | 65 | €2,062 | €11,316 | +€9,254 | +449% |
| Profit (loss) for the period before taxes | 9903 | -€16,690 | €5,338 | +€22,028 | |
| Income taxes | 67/77 | - | €4,608 | +€4,608 | |
| Profit (loss) for the period | 9904 | -€16,690 | €729 | +€17,419 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,690 | €729 | +€17,419 |
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 15 October 2026 via checked.be.