D & S Human Process 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 & S Human Process Consulting
Largest movements
- Tangible fixed assets -€18,233
down €18,233 (-8.8%), from €207,828 to €189,595
of which Land and buildings: -€17,521
- Receivables within one year -€16,067
down €16,067 (-89.5%), from €17,946 to €1,879
of which Trade receivables: -€16,272
- Deferred charges and accrued income +€8,675
up €8,675 (+193%), from €4,500 to €13,175
- Cash -€5,150
down €5,150 (-18.2%), from €28,225 to €23,075
mainly Contributions, distributions and other (-€38,114) and Debts after one year (-€23,233)
- Current investments +€3,975
up €3,975 (+6.1%), from €65,294 to €69,270
- Debts after one year -€23,233
down €23,233 (-13.5%), from €172,308 to €149,075
- Reserves -€10,157
down €10,157 (-10.6%), from €95,665 to €85,508
of which Distributable reserves: -€10,157
- Other debts +€8,841
up €8,841 (+128%), from €6,919 to €15,761
- Gross operating margin +€17,997
up €17,997 (+32.6%), from €55,156 to €73,154
- Taxes +€8,795
up €8,795 (+127%), from €6,907 to €15,702
- Financial income +€4,044
up €4,044 (+6,700%), from €60 to €4,104
- Financial charges -€1,570
down €1,570 (-24.7%), from €6,357 to €4,787
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 | €323,794 | €296,994 | -€26,800 | -8.3% |
| Fixed assets | 21/28 | €207,828 | €189,595 | -€18,233 | -8.8% |
| Tangible fixed assets | 22/27 | €207,828 | €189,595 | -€18,233 | -8.8% |
| Land and buildings | 22 | €203,004 | €185,482 | -€17,521 | -8.6% |
| Plant, machinery and equipment | 23 | €1,070 | €2,133 | +€1,063 | +99.3% |
| Furniture and vehicles | 24 | €3,755 | €1,980 | -€1,774 | -47.3% |
| Current assets | 29/58 | €115,966 | €107,399 | -€8,567 | -7.4% |
| Amounts receivable within one year | 40/41 | €17,946 | €1,879 | -€16,067 | -89.5% |
| Trade receivables | 40 | €17,353 | €1,081 | -€16,272 | -93.8% |
| Other amounts receivable | 41 | €593 | €798 | +€205 | +34.6% |
| Current investments | 50/53 | €65,294 | €69,270 | +€3,975 | +6.1% |
| Cash at bank and in hand | 54/58 | €28,225 | €23,075 | -€5,150 | -18.2% |
| Deferred charges and accrued income | 490/1 | €4,500 | €13,175 | +€8,675 | +193% |
| Total equity and liabilities | 10/49 | €323,794 | €296,994 | -€26,800 | -8.3% |
| Equity | 10/15 | €114,265 | €104,108 | -€10,157 | -8.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €95,665 | €85,508 | -€10,157 | -10.6% |
| Non-distributable reserves | 130/1 | €9 | €9 | = | 0.0% |
| Reserves not available under the articles | 1311 | €9 | €9 | = | 0.0% |
| Tax-exempt reserves | 132 | €301 | €301 | = | 0.0% |
| Distributable reserves | 133 | €95,354 | €85,197 | -€10,157 | -10.7% |
| Amounts payable | 17/49 | €209,529 | €192,886 | -€16,643 | -7.9% |
| Amounts payable after more than one year | 17 | €172,308 | €149,075 | -€23,233 | -13.5% |
| Financial debts | 170/4 | €172,308 | €149,075 | -€23,233 | -13.5% |
| Amounts payable within one year | 42/48 | €36,682 | €43,811 | +€7,129 | +19.4% |
| Current portion of amounts payable after more than one year | 42 | €23,498 | €23,233 | -€266 | -1.1% |
| Trade debts | 44 | €12 | €100 | +€88 | +752% |
| Suppliers | 440/4 | €12 | €100 | +€88 | +752% |
| Taxes, remuneration and social security | 45 | €6,253 | €4,718 | -€1,535 | -24.5% |
| Taxes | 450/3 | €6,253 | €4,718 | -€1,535 | -24.5% |
| Other amounts payable | 47/48 | €6,919 | €15,761 | +€8,841 | +128% |
| Accrued charges and deferred income | 492/3 | €539 | - | -€539 | |
| Non-recurring operating income | 76A | €135 | €12,017 | +€11,882 | +8,802% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,844 | €27,337 | -€506 | -1.8% |
| Other operating charges | 640/8 | €1,493 | €1,474 | -€19 | -1.3% |
| Gross operating margin | 9900 | €55,156 | €73,154 | +€17,997 | +32.6% |
| Operating profit (loss) | 9901 | €25,819 | €44,342 | +€18,523 | +71.7% |
| Financial income | 75/76B | €60 | €4,104 | +€4,044 | +6,700% |
| Recurring financial income | 75 | €60 | €4,104 | +€4,044 | +6,700% |
| Financial charges | 65/66B | €6,357 | €4,787 | -€1,570 | -24.7% |
| Recurring financial charges | 65 | €6,357 | €4,787 | -€1,570 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | €19,523 | €43,660 | +€24,137 | +124% |
| Income taxes | 67/77 | €6,907 | €15,702 | +€8,795 | +127% |
| Profit (loss) for the period | 9904 | €12,615 | €27,957 | +€15,342 | +122% |
| Profit (loss) for the period to be appropriated | 9905 | €12,615 | €27,957 | +€15,342 | +122% |
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.