D & T 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 & T CONSULT
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Taxes -€7,358
down €7,358 (-99.4%), from €7,400 to €42
- Other operating charges +€660
new in 2025: €660
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 | €726,140 | €727,522 | +€1,382 | +0.2% |
| Current assets | 29/58 | €726,140 | €727,522 | +€1,382 | +0.2% |
| Current investments | 50/53 | €709,713 | €709,813 | +€100 | 0.0% |
| Cash at bank and in hand | 54/58 | €16,427 | €17,709 | +€1,282 | +7.8% |
| Total equity and liabilities | 10/49 | €726,140 | €727,522 | +€1,382 | +0.2% |
| Equity | 10/15 | €685,640 | €682,094 | -€3,546 | -0.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €665,640 | €662,094 | -€3,546 | -0.5% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €75,000 | €75,000 | = | 0.0% |
| Distributable reserves | 133 | €588,640 | €585,094 | -€3,546 | -0.6% |
| Amounts payable | 17/49 | €40,500 | €45,428 | +€4,928 | +12.2% |
| Amounts payable within one year | 42/48 | €40,500 | €45,428 | +€4,928 | +12.2% |
| Trade debts | 44 | €1,147 | €1,038 | -€109 | -9.5% |
| Suppliers | 440/4 | €1,147 | €1,038 | -€109 | -9.5% |
| Other amounts payable | 47/48 | €39,353 | €44,390 | +€5,037 | +12.8% |
| Other operating charges | 640/8 | - | €660 | +€660 | |
| Gross operating margin | 9900 | -€13,648 | -€13,740 | -€92 | -0.7% |
| Operating profit (loss) | 9901 | -€13,648 | -€14,400 | -€752 | -5.5% |
| Financial income | 75/76B | €10,964 | €10,964 | = | 0.0% |
| Recurring financial income | 75 | €10,964 | €10,964 | = | 0.0% |
| Financial charges | 65/66B | €68 | €68 | = | 0.0% |
| Recurring financial charges | 65 | €68 | €68 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,752 | -€3,504 | -€752 | -27.3% |
| Income taxes | 67/77 | €7,400 | €42 | -€7,358 | -99.4% |
| Profit (loss) for the period | 9904 | -€10,152 | -€3,546 | +€6,606 | +65.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,152 | -€3,546 | +€6,606 | +65.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.