D.S. CONSULTING: what changed
What changed
D.S. CONSULTING
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
€111,116
2024 · €73,423+€37,693
Equity
€532,691
2024 · €616,575-€83,884
Cash
€330,438
2024 · €331,948-€1,510
Balance sheet total
€823,732
2024 · €718,205+€105,527
Largest movements
Assets
- Current investments +€112,000
up €112,000 (+55.8%), from €200,662 to €312,662
- Tangible fixed assets -€14,933
down €14,933 (-10.3%), from €144,551 to €129,619
of which Other tangible fixed assets: -€9,784
- Receivables within one year +€13,504
up €13,504 (+66.3%), from €20,374 to €33,878
of which Trade receivables: +€17,515
Equity and liabilities
- Other debts +€151,439
up €151,439 (+341%), from €44,454 to €195,893
- Reserves -€83,884
down €83,884 (-14.3%), from €585,588 to €501,705
of which Distributable reserves: -€83,884
- Tax, wage and social debts +€24,169
up €24,169 (+67.6%), from €35,754 to €59,923
of which Taxes: +€15,840
- Trade debts +€15,227
up €15,227 (+76.1%), from €19,998 to €35,225
Income statement
- Gross operating margin +€77,696
up €77,696 (+21.0%), from €370,288 to €447,985
- Staff costs +€24,280
up €24,280 (+10.5%), from €231,203 to €255,483
- Taxes +€18,923
up €18,923 (+64.8%), from €29,183 to €48,106
- Financial income +€4,709
up €4,709 (+225%), from €2,094 to €6,803
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
€73,423
Gross operating margin
+€77,696
Staff costs
-€24,280
Depreciation
-€2,448
Other operating charges
-€137
Other operating items
+€1,567
Financial income
+€4,709
Financial charges
-€492
Taxes
-€18,923
Result 2025
€111,116
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
+€317,662
Investment
-€123,868
Financing
-€195,305
Cash 2024
€331,948
From operations (derived)
+€317,662
Net result for the year
+€111,116
Depreciation
+€26,801
Stocks and contracts
-€2,964
Receivables within one year
-€13,504
Deferred charges and accrued income
+€6,498
Trade debts
+€15,227
Tax, wage and social debts
+€24,169
Other debts
+€151,439
Accrued charges and deferred income
-€1,120
Investment (derived)
-€123,868
Investment in fixed assets (net)
-€11,868
Current investments
-€112,000
Financing
-€195,305
Current portion of long-term debt
-€305
Contributions, distributions and other
-€195,000
Cash 2025
€330,438
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €718,205 | €823,732 | +€105,527 | +14.7% |
| Fixed assets | 21/28 | €144,776 | €129,843 | -€14,933 | -10.3% |
| Tangible fixed assets | 22/27 | €144,551 | €129,619 | -€14,933 | -10.3% |
| Plant, machinery and equipment | 23 | €41,841 | €36,787 | -€5,054 | -12.1% |
| Furniture and vehicles | 24 | €1,912 | €1,818 | -€94 | -4.9% |
| Other tangible fixed assets | 26 | €100,798 | €91,013 | -€9,784 | -9.7% |
| Financial fixed assets | 28 | €224 | €224 | = | 0.0% |
| Current assets | 29/58 | €573,429 | €693,889 | +€120,460 | +21.0% |
| Stocks and contracts in progress | 3 | €9,888 | €12,853 | +€2,964 | +30.0% |
| Stocks | 30/36 | €9,888 | €12,853 | +€2,964 | +30.0% |
| Amounts receivable within one year | 40/41 | €20,374 | €33,878 | +€13,504 | +66.3% |
| Trade receivables | 40 | €6,595 | €24,110 | +€17,515 | +266% |
| Other amounts receivable | 41 | €13,780 | €9,769 | -€4,011 | -29.1% |
| Current investments | 50/53 | €200,662 | €312,662 | +€112,000 | +55.8% |
| Cash at bank and in hand | 54/58 | €331,948 | €330,438 | -€1,510 | -0.5% |
| Deferred charges and accrued income | 490/1 | €10,556 | €4,058 | -€6,498 | -61.6% |
| Total equity and liabilities | 10/49 | €718,205 | €823,732 | +€105,527 | +14.7% |
| Equity | 10/15 | €616,575 | €532,691 | -€83,884 | -13.6% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €585,588 | €501,705 | -€83,884 | -14.3% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,099 | €3,099 | = | 0.0% |
| Tax-exempt reserves | 132 | €27,065 | €27,065 | = | 0.0% |
| Distributable reserves | 133 | €555,425 | €471,541 | -€83,884 | -15.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €101,630 | €291,040 | +€189,411 | +186% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €100,510 | €291,040 | +€190,530 | +190% |
| Current portion of amounts payable after more than one year | 42 | €305 | €0 | -€305 | -100% |
| Trade debts | 44 | €19,998 | €35,225 | +€15,227 | +76.1% |
| Suppliers | 440/4 | €19,998 | €35,225 | +€15,227 | +76.1% |
| Taxes, remuneration and social security | 45 | €35,754 | €59,923 | +€24,169 | +67.6% |
| Taxes | 450/3 | €27,214 | €43,054 | +€15,840 | +58.2% |
| Remuneration and social security | 454/9 | €8,539 | €16,869 | +€8,329 | +97.5% |
| Other amounts payable | 47/48 | €44,454 | €195,893 | +€151,439 | +341% |
| Accrued charges and deferred income | 492/3 | €1,120 | €0 | -€1,120 | -100% |
| Non-recurring operating income | 76A | €16,679 | €0 | -€16,679 | -100% |
| Remuneration, social security and pensions | 62 | €231,203 | €255,483 | +€24,280 | +10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,353 | €26,801 | +€2,448 | +10.1% |
| Other operating charges | 640/8 | €5,818 | €5,955 | +€137 | +2.3% |
| Non-recurring operating charges | 66A | €1,567 | €0 | -€1,567 | -100% |
| Gross operating margin | 9900 | €370,288 | €447,985 | +€77,696 | +21.0% |
| Operating profit (loss) | 9901 | €107,347 | €159,746 | +€52,399 | +48.8% |
| Financial income | 75/76B | €2,094 | €6,803 | +€4,709 | +225% |
| Recurring financial income | 75 | €2,094 | €6,803 | +€4,709 | +225% |
| Financial charges | 65/66B | €6,835 | €7,327 | +€492 | +7.2% |
| Recurring financial charges | 65 | €6,835 | €7,327 | +€492 | +7.2% |
| Profit (loss) for the period before taxes | 9903 | €102,607 | €159,223 | +€56,616 | +55.2% |
| Income taxes | 67/77 | €29,183 | €48,106 | +€18,923 | +64.8% |
| Profit (loss) for the period | 9904 | €73,423 | €111,116 | +€37,693 | +51.3% |
| Profit (loss) for the period to be appropriated | 9905 | €73,423 | €111,116 | +€37,693 | +51.3% |
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 3 November 2026 via checked.be.