D.T.C. 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.T.C. CONSULTING
Largest movements
- Receivables within one year -€32,736
down €32,736 (-28.0%), from €116,736 to €83,999
of which Trade receivables: -€18,902
- Current investments +€16,505
up €16,505 (+91.6%), from €18,027 to €34,533
- Cash +€14,514
up €14,514 (+101.2%), from €14,349 to €28,862
mainly Receivables within one year (+€32,736) and Net result for the year (+€31,731)
- Tangible fixed assets -€9,009
down €9,009 (-27.9%), from €32,264 to €23,255
of which Furniture and vehicles: -€7,264
- Reserves -€16,000
down €16,000 (-32.7%), from €48,860 to €32,860
of which Distributable reserves: -€16,000
- Other debts +€14,550
up €14,550 (+48.3%), from €30,100 to €44,650
- Debts after one year -€6,049
down €6,049 (-53.3%), from €11,351 to €5,302
- Tax, wage and social debts -€3,177
down €3,177 (-6.7%), from €47,425 to €44,249
- Depreciation +€5,944
up €5,944 (+133.3%), from €4,460 to €10,404
- Taxes +€1,739
up €1,739 (+14.3%), from €12,189 to €13,928
- Financial charges +€847
up €847 (+97.4%), from €870 to €1,717
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 | €182,008 | €171,785 | -€10,223 | -5.6% |
| Fixed assets | 21/28 | €32,314 | €23,305 | -€9,009 | -27.9% |
| Tangible fixed assets | 22/27 | €32,264 | €23,255 | -€9,009 | -27.9% |
| Plant, machinery and equipment | 23 | €0 | €1,356 | +€1,356 | +6781250.0% |
| Furniture and vehicles | 24 | €19,078 | €11,814 | -€7,264 | -38.1% |
| Other tangible fixed assets | 26 | €13,186 | €10,085 | -€3,101 | -23.5% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €149,694 | €148,480 | -€1,214 | -0.8% |
| Amounts receivable within one year | 40/41 | €116,736 | €83,999 | -€32,736 | -28.0% |
| Trade receivables | 40 | €18,902 | €0 | -€18,902 | -100.0% |
| Other amounts receivable | 41 | €97,834 | €83,999 | -€13,835 | -14.1% |
| Current investments | 50/53 | €18,027 | €34,533 | +€16,505 | +91.6% |
| Cash at bank and in hand | 54/58 | €14,349 | €28,862 | +€14,514 | +101.2% |
| Deferred charges and accrued income | 490/1 | €583 | €1,086 | +€503 | +86.4% |
| Total equity and liabilities | 10/49 | €182,008 | €171,785 | -€10,223 | -5.6% |
| Equity | 10/15 | €72,801 | €57,532 | -€15,269 | -21.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €48,860 | €32,860 | -€16,000 | -32.7% |
| 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 | €47,000 | €31,000 | -€16,000 | -34.0% |
| Profit (loss) carried forward | 14 | €17,741 | €18,472 | +€731 | +4.1% |
| Amounts payable | 17/49 | €109,207 | €114,253 | +€5,046 | +4.6% |
| Amounts payable after more than one year | 17 | €11,351 | €5,302 | -€6,049 | -53.3% |
| Financial debts | 170/4 | €11,351 | €5,302 | -€6,049 | -53.3% |
| Amounts payable within one year | 42/48 | €97,856 | €108,951 | +€11,095 | +11.3% |
| Current portion of amounts payable after more than one year | 42 | €5,725 | €6,049 | +€324 | +5.7% |
| Trade debts | 44 | €14,606 | €14,003 | -€603 | -4.1% |
| Suppliers | 440/4 | €14,606 | €14,003 | -€603 | -4.1% |
| Taxes, remuneration and social security | 45 | €47,425 | €44,249 | -€3,177 | -6.7% |
| Taxes | 450/3 | €47,425 | €44,249 | -€3,177 | -6.7% |
| Other amounts payable | 47/48 | €30,100 | €44,650 | +€14,550 | +48.3% |
| Remuneration, social security and pensions | 62 | €0 | €248 | +€248 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,460 | €10,404 | +€5,944 | +133.3% |
| Other operating charges | 640/8 | €786 | €910 | +€124 | +15.7% |
| Gross operating margin | 9900 | €59,150 | €58,932 | -€219 | -0.4% |
| Operating profit (loss) | 9901 | €53,904 | €47,370 | -€6,534 | -12.1% |
| Financial income | 75/76B | €29 | €6 | -€23 | -80.4% |
| Recurring financial income | 75 | €29 | €6 | -€23 | -80.4% |
| Financial charges | 65/66B | €870 | €1,717 | +€847 | +97.4% |
| Recurring financial charges | 65 | €870 | €1,717 | +€847 | +97.4% |
| Profit (loss) for the period before taxes | 9903 | €53,063 | €45,659 | -€7,404 | -14.0% |
| Income taxes | 67/77 | €12,189 | €13,928 | +€1,739 | +14.3% |
| Profit (loss) for the period | 9904 | €40,874 | €31,731 | -€9,143 | -22.4% |
| Profit (loss) for the period to be appropriated | 9905 | €40,874 | €31,731 | -€9,143 | -22.4% |
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 10 October 2026 via checked.be.