D.KONSULT: what changed
Two fiscal 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.KONSULT
Largest movements
- Current investments -€30,000
down €30,000 (-100.0%), from €30,000 to €0
- Tangible fixed assets -€6,864
down €6,864 (-24.8%), from €27,642 to €20,778
- Cash -€5,479
down €5,479 (-7.7%), from €71,172 to €65,693
mainly Contributions, distributions and other (-€180,224) and Tax, wage and social debts (-€1,761)
- Reserves -€138,390
down €138,390 (-100.0%), from €138,390 to €0
- Other debts +€98,338
new in 2025: €98,338
- Tax, wage and social debts -€1,761
down €1,761 (-16.4%), from €10,748 to €8,987
- Gross operating margin -€4,215
down €4,215 (-6.0%), from €69,883 to €65,667
- Other operating charges -€788
down €788 (-59.9%), from €1,316 to €527
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.
Cash bridge derived
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 | €155,126 | €113,377 | -€41,749 | -26.9% |
| Fixed assets | 21/28 | €27,642 | €20,778 | -€6,864 | -24.8% |
| Tangible fixed assets | 22/27 | €27,642 | €20,778 | -€6,864 | -24.8% |
| Plant, machinery and equipment | 23 | €2,845 | €2,125 | -€720 | -25.3% |
| Furniture and vehicles | 24 | €4,626 | €1,803 | -€2,823 | -61.0% |
| Other tangible fixed assets | 26 | €20,172 | €16,850 | -€3,321 | -16.5% |
| Current assets | 29/58 | €127,484 | €92,599 | -€34,885 | -27.4% |
| Amounts receivable within one year | 40/41 | €25,141 | €26,223 | +€1,083 | +4.3% |
| Trade receivables | 40 | €24,968 | €25,899 | +€932 | +3.7% |
| Other amounts receivable | 41 | €173 | €324 | +€151 | +87.2% |
| Current investments | 50/53 | €30,000 | €0 | -€30,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €71,172 | €65,693 | -€5,479 | -7.7% |
| Deferred charges and accrued income | 490/1 | €1,172 | €683 | -€489 | -41.7% |
| Total equity and liabilities | 10/49 | €155,126 | €113,377 | -€41,749 | -26.9% |
| Equity | 10/15 | €141,390 | €3,000 | -€138,390 | -97.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €138,390 | €0 | -€138,390 | -100.0% |
| Distributable reserves | 133 | €138,390 | €0 | -€138,390 | -100.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €13,736 | €110,377 | +€96,641 | +703.5% |
| Amounts payable within one year | 42/48 | €13,736 | €110,355 | +€96,619 | +703.4% |
| Trade debts | 44 | €2,989 | €3,031 | +€42 | +1.4% |
| Suppliers | 440/4 | €2,989 | €3,031 | +€42 | +1.4% |
| Taxes, remuneration and social security | 45 | €10,748 | €8,987 | -€1,761 | -16.4% |
| Taxes | 450/3 | €10,748 | €8,987 | -€1,761 | -16.4% |
| Other amounts payable | 47/48 | - | €98,338 | +€98,338 | |
| Accrued charges and deferred income | 492/3 | - | €22 | +€22 | |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,373 | €6,864 | -€509 | -6.9% |
| Other operating charges | 640/8 | €1,316 | €527 | -€788 | -59.9% |
| Gross operating margin | 9900 | €69,883 | €65,667 | -€4,215 | -6.0% |
| Operating profit (loss) | 9901 | €61,194 | €58,276 | -€2,918 | -4.8% |
| Financial income | 75/76B | - | €464 | +€464 | |
| Recurring financial income | 75 | - | €464 | +€464 | |
| Financial charges | 65/66B | €4,600 | €4,091 | -€510 | -11.1% |
| Recurring financial charges | 65 | €4,600 | €4,091 | -€510 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | €56,593 | €54,649 | -€1,945 | -3.4% |
| Income taxes | 67/77 | €12,470 | €12,814 | +€344 | +2.8% |
| Profit (loss) for the period | 9904 | €44,124 | €41,834 | -€2,289 | -5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €44,124 | €41,834 | -€2,289 | -5.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.