D&MS 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&MS CONSULTING
Largest movements
- Cash +€23,879
up €23,879 (+57,958%), from €41 to €23,920
mainly Net result for the year (+€23,243) and Trade debts (+€11,910)
- Receivables within one year +€20,461
up €20,461 (+46.1%), from €44,409 to €64,870
of which Trade receivables: +€14,078
- Reserves +€23,243
up €23,243 (+79.0%), from €29,435 to €52,678
- Trade debts +€11,910
up €11,910 (+304%), from €3,915 to €15,825
- Tax, wage and social debts +€8,868
up €8,868 (+138%), from €6,419 to €15,288
- Taxes +€2,963
up €2,963 (+48.1%), from €6,159 to €9,122
- Gross operating margin +€2,601
up €2,601 (+9.0%), from €28,981 to €31,582
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 | €44,769 | €88,790 | +€44,021 | +98.3% |
| Fixed assets | 21/28 | €319 | - | -€319 | |
| Tangible fixed assets | 22/27 | €319 | - | -€319 | |
| Furniture and vehicles | 24 | €319 | - | -€319 | |
| Current assets | 29/58 | €44,450 | €88,790 | +€44,340 | +99.8% |
| Amounts receivable within one year | 40/41 | €44,409 | €64,870 | +€20,461 | +46.1% |
| Trade receivables | 40 | €25,697 | €39,775 | +€14,078 | +54.8% |
| Other amounts receivable | 41 | €18,711 | €25,095 | +€6,383 | +34.1% |
| Cash at bank and in hand | 54/58 | €41 | €23,920 | +€23,879 | +57,958% |
| Total equity and liabilities | 10/49 | €44,769 | €88,790 | +€44,021 | +98.3% |
| Equity | 10/15 | €34,435 | €57,678 | +€23,243 | +67.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €29,435 | €52,678 | +€23,243 | +79.0% |
| Distributable reserves | 133 | €29,435 | €52,678 | +€23,243 | +79.0% |
| Amounts payable | 17/49 | €10,334 | €31,112 | +€20,778 | +201% |
| Amounts payable within one year | 42/48 | €10,334 | €31,112 | +€20,778 | +201% |
| Trade debts | 44 | €3,915 | €15,825 | +€11,910 | +304% |
| Suppliers | 440/4 | €3,915 | €15,825 | +€11,910 | +304% |
| Taxes, remuneration and social security | 45 | €6,419 | €15,288 | +€8,868 | +138% |
| Taxes | 450/3 | €6,419 | €15,288 | +€8,868 | +138% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €330 | €319 | -€11 | -3.3% |
| Other operating charges | 640/8 | €115 | - | -€115 | |
| Gross operating margin | 9900 | €28,981 | €31,582 | +€2,601 | +9.0% |
| Operating profit (loss) | 9901 | €28,536 | €31,263 | +€2,726 | +9.6% |
| Financial income | 75/76B | €865 | €1,175 | +€310 | +35.9% |
| Recurring financial income | 75 | €865 | €1,175 | +€310 | +35.9% |
| Financial charges | 65/66B | €150 | €73 | -€77 | -51.2% |
| Recurring financial charges | 65 | €150 | €73 | -€77 | -51.2% |
| Profit (loss) for the period before taxes | 9903 | €29,251 | €32,364 | +€3,113 | +10.6% |
| Income taxes | 67/77 | €6,159 | €9,122 | +€2,963 | +48.1% |
| Profit (loss) for the period | 9904 | €23,093 | €23,243 | +€150 | +0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €23,093 | €23,243 | +€150 | +0.6% |
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.