D.S. CONSULT: what changed
Two fiscal 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.S. CONSULT
Largest movements
- Receivables within one year +€29,851
up €29,851 (+331.4%), from €9,008 to €38,859
of which Other amounts receivable: +€21,384
- Cash +€14,980
up €14,980 (+118.6%), from €12,632 to €27,612
mainly Net result for the year (+€39,747) and Tax, wage and social debts (+€4,721)
- Tangible fixed assets -€2,181
down €2,181 (-34.2%), from €6,376 to €4,194
of which Plant, machinery and equipment: -€2,000
- Profit (loss) carried forward +€39,747
up €39,747 (+175.6%), from €22,636 to €62,383
- Tax, wage and social debts +€4,721
up €4,721 (+453.9%), from €1,040 to €5,761
of which Taxes: +€3,446
- Other debts -€2,672
down €2,672 (-100.0%), from €2,672 to €0
- Contributions +€2,000
up €2,000, from €0 to €2,000
- Trade debts -€1,667
down €1,667 (-52.0%), from €3,204 to €1,537
- Gross operating margin +€17,528
up €17,528 (+42.6%), from €41,099 to €58,627
- Taxes +€5,603
up €5,603 (+63.4%), from €8,833 to €14,435
- Depreciation -€5,043
down €5,043 (-59.4%), from €8,494 to €3,450
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.
Cash bridge derived
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 | €29,552 | €71,681 | +€42,130 | +142.6% |
| Fixed assets | 21/28 | €6,376 | €4,194 | -€2,181 | -34.2% |
| Tangible fixed assets | 22/27 | €6,376 | €4,194 | -€2,181 | -34.2% |
| Plant, machinery and equipment | 23 | €3,667 | €1,667 | -€2,000 | -54.5% |
| Furniture and vehicles | 24 | €2,709 | €2,527 | -€182 | -6.7% |
| Current assets | 29/58 | €23,176 | €67,487 | +€44,311 | +191.2% |
| Amounts receivable within one year | 40/41 | €9,008 | €38,859 | +€29,851 | +331.4% |
| Trade receivables | 40 | €9,008 | €17,475 | +€8,467 | +94.0% |
| Other amounts receivable | 41 | - | €21,384 | +€21,384 | |
| Cash at bank and in hand | 54/58 | €12,632 | €27,612 | +€14,980 | +118.6% |
| Deferred charges and accrued income | 490/1 | €1,536 | €1,016 | -€521 | -33.9% |
| Total equity and liabilities | 10/49 | €29,552 | €71,681 | +€42,130 | +142.6% |
| Equity | 10/15 | €22,636 | €64,383 | +€41,747 | +184.4% |
| Contributions | 10/11 | €0 | €2,000 | +€2,000 | |
| Profit (loss) carried forward | 14 | €22,636 | €62,383 | +€39,747 | +175.6% |
| Amounts payable | 17/49 | €6,916 | €7,298 | +€383 | +5.5% |
| Amounts payable within one year | 42/48 | €6,916 | €7,298 | +€383 | +5.5% |
| Trade debts | 44 | €3,204 | €1,537 | -€1,667 | -52.0% |
| Suppliers | 440/4 | €3,204 | €1,537 | -€1,667 | -52.0% |
| Taxes, remuneration and social security | 45 | €1,040 | €5,761 | +€4,721 | +453.9% |
| Taxes | 450/3 | €1,040 | €4,486 | +€3,446 | +331.3% |
| Remuneration and social security | 454/9 | - | €1,275 | +€1,275 | |
| Other amounts payable | 47/48 | €2,672 | €0 | -€2,672 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,494 | €3,450 | -€5,043 | -59.4% |
| Other operating charges | 640/8 | €269 | €365 | +€95 | +35.4% |
| Gross operating margin | 9900 | €41,099 | €58,627 | +€17,528 | +42.6% |
| Operating profit (loss) | 9901 | €32,336 | €54,812 | +€22,476 | +69.5% |
| Financial income | 75/76B | €1 | €4 | +€3 | +204.3% |
| Recurring financial income | 75 | €1 | €4 | +€3 | +204.3% |
| Financial charges | 65/66B | €868 | €634 | -€234 | -27.0% |
| Recurring financial charges | 65 | €868 | €634 | -€234 | -27.0% |
| Profit (loss) for the period before taxes | 9903 | €31,469 | €54,182 | +€22,713 | +72.2% |
| Income taxes | 67/77 | €8,833 | €14,435 | +€5,603 | +63.4% |
| Profit (loss) for the period | 9904 | €22,636 | €39,747 | +€17,111 | +75.6% |
| Profit (loss) for the period to be appropriated | 9905 | €22,636 | €39,747 | +€17,111 | +75.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.