D n R - CONSULT: 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 R - CONSULT
Largest movements
- Receivables within one year -€14,213
down €14,213 (-25.5%), from €55,755 to €41,542
of which Other amounts receivable: -€37,000
- Tangible fixed assets -€12,964
down €12,964 (-21.2%), from €61,179 to €48,215
of which Furniture and vehicles: -€6,566
- Other debts -€29,174
down €29,174 (-6.7%), from €435,703 to €406,529
- Gross operating margin +€5,771
up €5,771 (+17.4%), from €33,076 to €38,848
- Depreciation +€3,572
up €3,572 (+34.1%), from €10,483 to €14,054
- Financial charges -€3,468
down €3,468 (-19.1%), from €18,138 to €14,670
- Other operating charges -€1,741
down €1,741 (-44.8%), from €3,882 to €2,141
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 | €757,676 | €732,596 | -€25,080 | -3.3% |
| Fixed assets | 21/28 | €701,204 | €688,240 | -€12,964 | -1.8% |
| Tangible fixed assets | 22/27 | €61,179 | €48,215 | -€12,964 | -21.2% |
| Land and buildings | 22 | €25,469 | €22,515 | -€2,953 | -11.6% |
| Plant, machinery and equipment | 23 | €3,760 | €316 | -€3,444 | -91.6% |
| Furniture and vehicles | 24 | €31,950 | €25,384 | -€6,566 | -20.6% |
| Financial fixed assets | 28 | €640,025 | €640,025 | = | 0.0% |
| Current assets | 29/58 | €56,473 | €44,356 | -€12,116 | -21.5% |
| Amounts receivable within one year | 40/41 | €55,755 | €41,542 | -€14,213 | -25.5% |
| Trade receivables | 40 | €18,755 | €41,542 | +€22,787 | +121% |
| Other amounts receivable | 41 | €37,000 | - | -€37,000 | |
| Cash at bank and in hand | 54/58 | €718 | €2,814 | +€2,097 | +292% |
| Total equity and liabilities | 10/49 | €757,676 | €732,596 | -€25,080 | -3.3% |
| Equity | 10/15 | €45,152 | €51,933 | +€6,781 | +15.0% |
| Contributions | 10/11 | €118,600 | €118,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€75,308 | -€68,527 | +€6,781 | +9.0% |
| Amounts payable | 17/49 | €712,524 | €680,663 | -€31,861 | -4.5% |
| Amounts payable within one year | 42/48 | €712,524 | €680,663 | -€31,861 | -4.5% |
| Current portion of amounts payable after more than one year | 42 | €259,251 | €259,250 | -€1 | 0.0% |
| Financial debts | 43 | €12,944 | €9,753 | -€3,191 | -24.7% |
| Credit institutions | 430/8 | €12,944 | €9,753 | -€3,191 | -24.7% |
| Trade debts | 44 | €488 | - | -€488 | |
| Suppliers | 440/4 | €488 | - | -€488 | |
| Taxes, remuneration and social security | 45 | €4,138 | €5,131 | +€993 | +24.0% |
| Taxes | 450/3 | €4,138 | €5,131 | +€993 | +24.0% |
| Other amounts payable | 47/48 | €435,703 | €406,529 | -€29,174 | -6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,483 | €14,054 | +€3,572 | +34.1% |
| Other operating charges | 640/8 | €3,882 | €2,141 | -€1,741 | -44.8% |
| Gross operating margin | 9900 | €33,076 | €38,848 | +€5,771 | +17.4% |
| Operating profit (loss) | 9901 | €18,712 | €22,652 | +€3,940 | +21.1% |
| Financial charges | 65/66B | €18,138 | €14,670 | -€3,468 | -19.1% |
| Recurring financial charges | 65 | €18,138 | €14,670 | -€3,468 | -19.1% |
| Profit (loss) for the period before taxes | 9903 | €574 | €7,982 | +€7,409 | +1,291% |
| Income taxes | 67/77 | €1,102 | €1,201 | +€100 | +9.0% |
| Profit (loss) for the period | 9904 | -€528 | €6,781 | +€7,309 | |
| Profit (loss) for the period to be appropriated | 9905 | -€528 | €6,781 | +€7,309 |
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.