D&N 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&N Consulting
Largest movements
- Current investments -€255,580
down €255,580 (-100%), from €255,580 to €0
- Tangible fixed assets +€52,756
up €52,756 (+342%), from €15,422 to €68,179
- Cash +€30,121
up €30,121 (+46.3%), from €64,989 to €95,110
mainly Current investments (+€255,580) and Net result for the year (+€80,136)
- Receivables within one year +€19,299
up €19,299 (+154%), from €12,532 to €31,831
of which Trade receivables: +€15,801
- Reserves -€210,384
down €210,384 (-71.9%), from €292,733 to €82,349
- Other debts +€74,823
new in 2025: €74,823
- Tax, wage and social debts -€20,813
down €20,813 (-46.6%), from €44,651 to €23,838
- Trade debts +€9,564
up €9,564 (+447%), from €2,142 to €11,705
- Accrued charges and deferred income -€5,517
down €5,517 (-100%), from €5,517 to €0
- Gross operating margin +€5,968
up €5,968 (+5.8%), from €102,306 to €108,274
- Depreciation +€1,142
up €1,142 (+13.7%), from €8,357 to €9,499
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 | €350,043 | €197,716 | -€152,327 | -43.5% |
| Fixed assets | 21/28 | €15,422 | €68,179 | +€52,756 | +342% |
| Tangible fixed assets | 22/27 | €15,422 | €68,179 | +€52,756 | +342% |
| Furniture and vehicles | 24 | €15,422 | €68,179 | +€52,756 | +342% |
| Current assets | 29/58 | €334,620 | €129,537 | -€205,083 | -61.3% |
| Amounts receivable within one year | 40/41 | €12,532 | €31,831 | +€19,299 | +154% |
| Trade receivables | 40 | €12,531 | €28,333 | +€15,801 | +126% |
| Other amounts receivable | 41 | €1 | €3,498 | +€3,498 | +454,235% |
| Current investments | 50/53 | €255,580 | €0 | -€255,580 | -100% |
| Cash at bank and in hand | 54/58 | €64,989 | €95,110 | +€30,121 | +46.3% |
| Deferred charges and accrued income | 490/1 | €1,519 | €2,596 | +€1,077 | +70.9% |
| Total equity and liabilities | 10/49 | €350,043 | €197,716 | -€152,327 | -43.5% |
| Equity | 10/15 | €297,733 | €87,349 | -€210,384 | -70.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €292,733 | €82,349 | -€210,384 | -71.9% |
| Distributable reserves | 133 | €292,733 | €82,349 | -€210,384 | -71.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €52,310 | €110,366 | +€58,057 | +111% |
| Amounts payable within one year | 42/48 | €46,792 | €110,366 | +€63,574 | +136% |
| Trade debts | 44 | €2,142 | €11,705 | +€9,564 | +447% |
| Suppliers | 440/4 | €2,142 | €11,705 | +€9,564 | +447% |
| Taxes, remuneration and social security | 45 | €44,651 | €23,838 | -€20,813 | -46.6% |
| Taxes | 450/3 | €44,651 | €23,838 | -€20,813 | -46.6% |
| Other amounts payable | 47/48 | - | €74,823 | +€74,823 | |
| Accrued charges and deferred income | 492/3 | €5,517 | €0 | -€5,517 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,357 | €9,499 | +€1,142 | +13.7% |
| Other operating charges | 640/8 | €792 | €878 | +€86 | +10.9% |
| Gross operating margin | 9900 | €102,306 | €108,274 | +€5,968 | +5.8% |
| Operating profit (loss) | 9901 | €93,158 | €97,897 | +€4,739 | +5.1% |
| Financial income | 75/76B | €6,094 | €5,208 | -€886 | -14.5% |
| Recurring financial income | 75 | €6,094 | €5,208 | -€886 | -14.5% |
| Financial charges | 65/66B | €142 | €155 | +€13 | +8.8% |
| Recurring financial charges | 65 | €142 | €155 | +€13 | +8.8% |
| Profit (loss) for the period before taxes | 9903 | €99,109 | €102,950 | +€3,841 | +3.9% |
| Income taxes | 67/77 | €21,898 | €22,814 | +€916 | +4.2% |
| Profit (loss) for the period | 9904 | €77,211 | €80,136 | +€2,925 | +3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €77,211 | €80,136 | +€2,925 | +3.8% |
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 25 October 2026 via checked.be.