D.T. BELASTINGCONSULENT: 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.T. BELASTINGCONSULENT
Largest movements
- Cash +€34,576
up €34,576 (+22.3%), from €155,285 to €189,861
mainly Net result for the year (+€53,704) and Receivables after one year (+€33,037)
- Receivables after one year -€33,037
down €33,037 (-32.2%), from €102,580 to €69,543
- Tax, wage and social debts +€3,675
up €3,675 (+345%), from €1,066 to €4,741
of which Remuneration and social security: +€2,454
- Reserves -€3,637
down €3,637 (-1.3%), from €287,775 to €284,138
- Gross operating margin +€20,733
up €20,733 (+27.8%), from €74,599 to €95,331
- Staff costs +€10,717
up €10,717 (+151%), from €7,094 to €17,810
- Taxes +€2,498
up €2,498 (+12.5%), from €19,959 to €22,457
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 | €319,006 | €318,320 | -€685 | -0.2% |
| Fixed assets | 21/28 | €9,263 | €9,418 | +€155 | +1.7% |
| Tangible fixed assets | 22/27 | €9,214 | €9,369 | +€155 | +1.7% |
| Furniture and vehicles | 24 | €9,214 | €9,369 | +€155 | +1.7% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €309,742 | €308,902 | -€840 | -0.3% |
| Amounts receivable after more than one year | 29 | €102,580 | €69,543 | -€33,037 | -32.2% |
| Other amounts receivable | 291 | €102,580 | €69,543 | -€33,037 | -32.2% |
| Amounts receivable within one year | 40/41 | €5,868 | €5,105 | -€764 | -13.0% |
| Trade receivables | 40 | €2,325 | €2,325 | = | 0.0% |
| Other amounts receivable | 41 | €3,543 | €2,780 | -€764 | -21.5% |
| Current investments | 50/53 | €42,444 | €42,444 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €155,285 | €189,861 | +€34,576 | +22.3% |
| Deferred charges and accrued income | 490/1 | €3,566 | €1,950 | -€1,616 | -45.3% |
| Total equity and liabilities | 10/49 | €319,006 | €318,320 | -€685 | -0.2% |
| Equity | 10/15 | €300,175 | €296,538 | -€3,637 | -1.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €287,775 | €284,138 | -€3,637 | -1.3% |
| Distributable reserves | 133 | €287,775 | €284,138 | -€3,637 | -1.3% |
| Amounts payable | 17/49 | €18,831 | €21,783 | +€2,952 | +15.7% |
| Amounts payable within one year | 42/48 | €18,831 | €21,783 | +€2,952 | +15.7% |
| Financial debts | 43 | €13,333 | €13,333 | = | 0.0% |
| Credit institutions | 430/8 | €13,333 | €13,333 | = | 0.0% |
| Trade debts | 44 | €4,432 | €3,709 | -€723 | -16.3% |
| Suppliers | 440/4 | €4,432 | €3,709 | -€723 | -16.3% |
| Taxes, remuneration and social security | 45 | €1,066 | €4,741 | +€3,675 | +345% |
| Taxes | 450/3 | €22 | €1,243 | +€1,221 | +5,636% |
| Remuneration and social security | 454/9 | €1,044 | €3,498 | +€2,454 | +235% |
| Remuneration, social security and pensions | 62 | €7,094 | €17,810 | +€10,717 | +151% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €763 | €1,283 | +€520 | +68.1% |
| Other operating charges | 640/8 | €2,722 | €2,224 | -€498 | -18.3% |
| Gross operating margin | 9900 | €74,599 | €95,331 | +€20,733 | +27.8% |
| Operating profit (loss) | 9901 | €64,020 | €74,014 | +€9,994 | +15.6% |
| Financial income | 75/76B | €6,885 | €6,257 | -€628 | -9.1% |
| Recurring financial income | 75 | €6,885 | €6,257 | -€628 | -9.1% |
| Financial charges | 65/66B | €3,279 | €4,110 | +€832 | +25.4% |
| Recurring financial charges | 65 | €3,279 | €4,110 | +€832 | +25.4% |
| Profit (loss) for the period before taxes | 9903 | €67,626 | €76,161 | +€8,535 | +12.6% |
| Income taxes | 67/77 | €19,959 | €22,457 | +€2,498 | +12.5% |
| Profit (loss) for the period | 9904 | €47,668 | €53,704 | +€6,037 | +12.7% |
| Profit (loss) for the period to be appropriated | 9905 | €47,668 | €53,704 | +€6,037 | +12.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.