D&Q FINEXPERTS: what changed
What changed
D&Q FINEXPERTS
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€163,616
2024 · €133,899+€29,717
Equity
€297,432
2024 · €297,432
Cash
€171,057
2024 · €85,000+€86,057
Balance sheet total
€442,193
2024 · €338,167+€104,026
Largest movements
Assets
- Cash +€86,057
up €86,057 (+101%), from €85,000 to €171,057
mainly Net result for the year (+€163,616) and Other debts (+€88,690)
- Current investments +€49,999
up €49,999 (+37.0%), from €135,001 to €185,000
- Tangible fixed assets -€24,530
down €24,530 (-31.8%), from €77,072 to €52,542
of which Furniture and vehicles: -€18,859
- Receivables within one year -€7,747
down €7,747 (-18.9%), from €41,095 to €33,347
of which Other amounts receivable: -€8,073
Equity and liabilities
- Other debts +€88,690
up €88,690 (+1,487%), from €5,966 to €94,657
- Tax, wage and social debts +€10,334
up €10,334 (+35.4%), from €29,201 to €39,534
of which Taxes: +€9,883
Income statement
- Gross operating margin +€36,766
up €36,766 (+17.3%), from €212,007 to €248,773
- Financial income -€6,632
down €6,632 (-73.4%), from €9,035 to €2,404
- Taxes -€5,122
down €5,122 (-9.2%), from €55,931 to €50,809
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€133,899
Gross operating margin
+€36,766
Other operating charges
+€724
Other operating items
-€7,524
Financial income
-€6,632
Financial charges
+€1,262
Taxes
+€5,122
Result 2025
€163,616
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€303,061
Investment
-€53,388
Financing
-€163,616
Cash 2024
€85,000
From operations (derived)
+€303,061
Net result for the year
+€163,616
Depreciation
+€27,793
Receivables within one year
+€7,747
Deferred charges and accrued income
-€121
Trade debts
+€1,686
Tax, wage and social debts
+€10,334
Other debts
+€88,690
Accrued charges and deferred income
+€3,316
Investment (derived)
-€53,388
Investment in fixed assets (net)
-€3,389
Current investments
-€49,999
Financing
-€163,616
Contributions, distributions and other
-€163,616
Cash 2025
€171,057
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €338,167 | €442,193 | +€104,026 | +30.8% |
| Fixed assets | 21/28 | €77,072 | €52,667 | -€24,405 | -31.7% |
| Tangible fixed assets | 22/27 | €77,072 | €52,542 | -€24,530 | -31.8% |
| Land and buildings | 22 | €20,000 | €20,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €13,905 | €8,607 | -€5,298 | -38.1% |
| Furniture and vehicles | 24 | €40,185 | €21,326 | -€18,859 | -46.9% |
| Other tangible fixed assets | 26 | €2,982 | €2,610 | -€373 | -12.5% |
| Financial fixed assets | 28 | - | €125 | +€125 | |
| Current assets | 29/58 | €261,095 | €389,525 | +€128,430 | +49.2% |
| Amounts receivable within one year | 40/41 | €41,095 | €33,347 | -€7,747 | -18.9% |
| Trade receivables | 40 | €30,937 | €31,263 | +€326 | +1.1% |
| Other amounts receivable | 41 | €10,157 | €2,084 | -€8,073 | -79.5% |
| Current investments | 50/53 | €135,001 | €185,000 | +€49,999 | +37.0% |
| Cash at bank and in hand | 54/58 | €85,000 | €171,057 | +€86,057 | +101% |
| Deferred charges and accrued income | 490/1 | - | €121 | +€121 | |
| Total equity and liabilities | 10/49 | €338,167 | €442,193 | +€104,026 | +30.8% |
| Equity | 10/15 | €297,432 | €297,432 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €278,832 | €278,832 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €276,972 | €276,972 | = | 0.0% |
| Amounts payable | 17/49 | €40,735 | €144,761 | +€104,026 | +255% |
| Amounts payable within one year | 42/48 | €40,735 | €141,445 | +€100,710 | +247% |
| Trade debts | 44 | €5,568 | €7,254 | +€1,686 | +30.3% |
| Suppliers | 440/4 | €5,568 | €7,254 | +€1,686 | +30.3% |
| Taxes, remuneration and social security | 45 | €29,201 | €39,534 | +€10,334 | +35.4% |
| Taxes | 450/3 | €29,201 | €39,083 | +€9,883 | +33.8% |
| Remuneration and social security | 454/9 | - | €451 | +€451 | |
| Other amounts payable | 47/48 | €5,966 | €94,657 | +€88,690 | +1,487% |
| Accrued charges and deferred income | 492/3 | - | €3,316 | +€3,316 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,793 | €27,793 | = | 0.0% |
| Other operating charges | 640/8 | €2,152 | €1,429 | -€724 | -33.6% |
| Non-recurring operating charges | 66A | - | €7,524 | +€7,524 | |
| Gross operating margin | 9900 | €212,007 | €248,773 | +€36,766 | +17.3% |
| Operating profit (loss) | 9901 | €182,061 | €212,027 | +€29,966 | +16.5% |
| Financial income | 75/76B | €9,035 | €2,404 | -€6,632 | -73.4% |
| Recurring financial income | 75 | €9,035 | €2,404 | -€6,632 | -73.4% |
| Financial charges | 65/66B | €1,266 | €4 | -€1,262 | -99.6% |
| Recurring financial charges | 65 | €1,266 | €4 | -€1,262 | -99.6% |
| Profit (loss) for the period before taxes | 9903 | €189,830 | €214,426 | +€24,595 | +13.0% |
| Income taxes | 67/77 | €55,931 | €50,809 | -€5,122 | -9.2% |
| Profit (loss) for the period | 9904 | €133,899 | €163,616 | +€29,717 | +22.2% |
| Profit (loss) for the period to be appropriated | 9905 | €133,899 | €163,616 | +€29,717 | +22.2% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.