D & M 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 & M CONSULTING
Largest movements
- Cash -€34,489
down €34,489 (-60.0%), from €57,436 to €22,947
mainly Contributions, distributions and other (-€36,844) and Debts after one year (-€7,844)
- Tangible fixed assets -€13,868
down €13,868 (-29.3%), from €47,347 to €33,479
of which Furniture and vehicles: -€11,750
- Receivables within one year +€2,092
up €2,092 (+9.1%), from €23,097 to €25,189
of which Trade receivables: +€3,834
- Contributions -€18,500
down €18,500 (-99.5%), from €18,600 to €100
- Reserves -€12,028
down €12,028 (-14.8%), from €81,027 to €68,999
of which Distributable reserves: -€10,168
- Debts after one year -€7,844
down €7,844 (-100%), from €7,844 to €0
- Other debts -€2,538
down €2,538 (-100%), from €2,538 to €0
- Current portion of long-term debt -€2,252
down €2,252 (-22.7%), from €9,899 to €7,648
- Depreciation -€3,808
down €3,808 (-21.5%), from €17,676 to €13,868
- Gross operating margin -€831
down €831 (-2.9%), from €28,612 to €27,781
- Taxes +€824
up €824 (+17.3%), from €4,756 to €5,580
- Financial charges -€300
down €300 (-21.7%), from €1,383 to €1,083
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 | €128,925 | €82,729 | -€46,197 | -35.8% |
| Fixed assets | 21/28 | €47,347 | €33,479 | -€13,868 | -29.3% |
| Tangible fixed assets | 22/27 | €47,347 | €33,479 | -€13,868 | -29.3% |
| Plant, machinery and equipment | 23 | €3,822 | €1,704 | -€2,118 | -55.4% |
| Furniture and vehicles | 24 | €43,525 | €31,775 | -€11,750 | -27.0% |
| Current assets | 29/58 | €81,578 | €49,250 | -€32,328 | -39.6% |
| Amounts receivable within one year | 40/41 | €23,097 | €25,189 | +€2,092 | +9.1% |
| Trade receivables | 40 | €18,637 | €22,471 | +€3,834 | +20.6% |
| Other amounts receivable | 41 | €4,460 | €2,718 | -€1,742 | -39.1% |
| Cash at bank and in hand | 54/58 | €57,436 | €22,947 | -€34,489 | -60.0% |
| Deferred charges and accrued income | 490/1 | €1,045 | €1,114 | +€69 | +6.6% |
| Total equity and liabilities | 10/49 | €128,925 | €82,729 | -€46,197 | -35.8% |
| Equity | 10/15 | €99,627 | €69,099 | -€30,528 | -30.6% |
| Contributions | 10/11 | €18,600 | €100 | -€18,500 | -99.5% |
| Reserves | 13 | €81,027 | €68,999 | -€12,028 | -14.8% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €79,167 | €68,999 | -€10,168 | -12.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €29,298 | €13,630 | -€15,669 | -53.5% |
| Amounts payable after more than one year | 17 | €7,844 | €0 | -€7,844 | -100% |
| Financial debts | 170/4 | €7,844 | €0 | -€7,844 | -100% |
| Amounts payable within one year | 42/48 | €21,454 | €13,630 | -€7,824 | -36.5% |
| Current portion of amounts payable after more than one year | 42 | €9,899 | €7,648 | -€2,252 | -22.7% |
| Financial debts | 43 | - | €125 | +€125 | |
| Credit institutions | 430/8 | - | €125 | +€125 | |
| Trade debts | 44 | €2,944 | €1,865 | -€1,079 | -36.7% |
| Suppliers | 440/4 | €2,944 | €1,865 | -€1,079 | -36.7% |
| Taxes, remuneration and social security | 45 | €6,073 | €3,993 | -€2,080 | -34.3% |
| Taxes | 450/3 | €6,073 | €3,993 | -€2,080 | -34.3% |
| Other amounts payable | 47/48 | €2,538 | €0 | -€2,538 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,676 | €13,868 | -€3,808 | -21.5% |
| Other operating charges | 640/8 | €951 | €935 | -€17 | -1.7% |
| Gross operating margin | 9900 | €28,612 | €27,781 | -€831 | -2.9% |
| Operating profit (loss) | 9901 | €9,985 | €12,978 | +€2,993 | +30.0% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,383 | €1,083 | -€300 | -21.7% |
| Recurring financial charges | 65 | €1,383 | €1,083 | -€300 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | €8,602 | €11,895 | +€3,294 | +38.3% |
| Income taxes | 67/77 | €4,756 | €5,580 | +€824 | +17.3% |
| Profit (loss) for the period | 9904 | €3,846 | €6,316 | +€2,469 | +64.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,846 | €6,316 | +€2,469 | +64.2% |
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 14 October 2026 via checked.be.