D&I 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&I CONSULTING
Largest movements
- Cash +€818,922
up €818,922 (+1,704%), from €48,060 to €866,982
mainly Net result for the year (+€1.5m) and Investment in fixed assets (net) (+€828,466)
- Financial fixed assets -€750,000
down €750,000 (-99.6%), from €753,100 to €3,100
- Tangible fixed assets -€210,923
down €210,923 (-6.7%), from €3.1m to €2.9m
of which Land and buildings: -€196,933
- Receivables within one year +€196,443
up €196,443 (+241%), from €81,589 to €278,032
of which Other amounts receivable: +€204,384
- Reserves +€1.2m
up €1.2m (+276%), from €434,450 to €1.6m
- Debts after one year -€1.2m
down €1.2m (-46.1%), from €2.6m to €1.4m
- Tax, wage and social debts +€162,667
new in 2025: €162,667
- Other debts -€70,421
no longer reported in 2025 (was €70,421)
- Financial income +€1.9m
up €1.9m (+27,014%), from €6,984 to €1.9m
- Taxes +€150,177
up €150,177 (+13,052%), from €1,151 to €151,328
- Gross operating margin -€40,906
down €40,906 (-59.4%), from €68,917 to €28,011
- Other operating charges -€32,393
down €32,393 (-32.3%), from €100,147 to €67,754
- Depreciation +€8,657
up €8,657 (+7.0%), from €123,800 to €132,457
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 | €4,165,813 | €4,256,077 | +€90,264 | +2.2% |
| Fixed assets | 21/28 | €3,901,129 | €2,940,206 | -€960,923 | -24.6% |
| Tangible fixed assets | 22/27 | €3,148,029 | €2,937,106 | -€210,923 | -6.7% |
| Land and buildings | 22 | €2,600,807 | €2,403,874 | -€196,933 | -7.6% |
| Plant, machinery and equipment | 23 | €538,717 | €525,090 | -€13,628 | -2.5% |
| Furniture and vehicles | 24 | €8,505 | €8,142 | -€363 | -4.3% |
| Financial fixed assets | 28 | €753,100 | €3,100 | -€750,000 | -99.6% |
| Current assets | 29/58 | €264,684 | €1,315,871 | +€1.1m | +397% |
| Amounts receivable after more than one year | 29 | €100,000 | €135,260 | +€35,260 | +35.3% |
| Other amounts receivable | 291 | €100,000 | €135,260 | +€35,260 | +35.3% |
| Stocks and contracts in progress | 3 | €22,180 | €22,180 | = | 0.0% |
| Stocks | 30/36 | €22,180 | €22,180 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €81,589 | €278,032 | +€196,443 | +241% |
| Trade receivables | 40 | €24,200 | €16,259 | -€7,941 | -32.8% |
| Other amounts receivable | 41 | €57,389 | €261,774 | +€204,384 | +356% |
| Cash at bank and in hand | 54/58 | €48,060 | €866,982 | +€818,922 | +1,704% |
| Deferred charges and accrued income | 490/1 | €12,855 | €13,416 | +€561 | +4.4% |
| Total equity and liabilities | 10/49 | €4,165,813 | €4,256,077 | +€90,264 | +2.2% |
| Equity | 10/15 | €1,388,465 | €2,588,119 | +€1.2m | +86.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €434,450 | €1,633,995 | +€1.2m | +276% |
| Distributable reserves | 133 | €434,450 | €1,633,995 | +€1.2m | +276% |
| Profit (loss) carried forward | 14 | €947,815 | €947,924 | +€109 | 0.0% |
| Amounts payable | 17/49 | €2,777,348 | €1,667,958 | -€1.1m | -39.9% |
| Amounts payable after more than one year | 17 | €2,554,779 | €1,375,819 | -€1.2m | -46.1% |
| Financial debts | 170/4 | €2,554,779 | €1,375,819 | -€1.2m | -46.1% |
| Amounts payable within one year | 42/48 | €217,825 | €288,374 | +€70,549 | +32.4% |
| Current portion of amounts payable after more than one year | 42 | €136,367 | €109,494 | -€26,873 | -19.7% |
| Trade debts | 44 | €11,037 | €16,213 | +€5,177 | +46.9% |
| Suppliers | 440/4 | €11,037 | €16,213 | +€5,177 | +46.9% |
| Taxes, remuneration and social security | 45 | - | €162,667 | +€162,667 | |
| Taxes | 450/3 | - | €162,667 | +€162,667 | |
| Other amounts payable | 47/48 | €70,421 | - | -€70,421 | |
| Accrued charges and deferred income | 492/3 | €4,744 | €3,764 | -€980 | -20.7% |
| Non-recurring operating income | 76A | - | €27,145 | +€27,145 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €123,800 | €132,457 | +€8,657 | +7.0% |
| Other operating charges | 640/8 | €100,147 | €67,754 | -€32,393 | -32.3% |
| Gross operating margin | 9900 | €68,917 | €28,011 | -€40,906 | -59.4% |
| Operating profit (loss) | 9901 | -€155,030 | -€172,200 | -€17,171 | -11.1% |
| Financial income | 75/76B | €6,984 | €1,893,606 | +€1.9m | +27,014% |
| Recurring financial income | 75 | €6,984 | €1,893,606 | +€1.9m | +27,014% |
| Financial charges | 65/66B | €68,356 | €59,868 | -€8,487 | -12.4% |
| Recurring financial charges | 65 | €66,023 | €59,868 | -€6,155 | -9.3% |
| Non-recurring financial charges | 66B | €2,332 | - | -€2,332 | |
| Profit (loss) for the period before taxes | 9903 | -€216,402 | €1,661,537 | +€1.9m | |
| Income taxes | 67/77 | €1,151 | €151,328 | +€150,177 | +13,052% |
| Profit (loss) for the period | 9904 | -€217,552 | €1,510,209 | +€1.7m | |
| Profit (loss) for the period to be appropriated | 9905 | -€217,552 | €1,510,209 | +€1.7m |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.