D & T CONSULTANTS: 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 CONSULTANTS
Largest movements
- Current investments -€35,853
no longer reported in 2025 (was €35,853)
- Receivables within one year +€5,216
up €5,216 (+359%), from €1,454 to €6,670
of which Trade receivables: +€6,049
- Cash -€3,784
down €3,784 (-87.6%), from €4,318 to €534
mainly Other debts (-€28,831) and Receivables within one year (-€5,216)
- Tangible fixed assets +€3,180
up €3,180 (+155%), from €2,045 to €5,225
of which Plant, machinery and equipment: +€3,398
- Deferred charges and accrued income -€2,271
down €2,271 (-78.0%), from €2,914 to €642
- Other debts -€28,831
down €28,831 (-83.2%), from €34,654 to €5,823
- Profit (loss) carried forward -€4,170
down €4,170 (-56.7%), from -€7,359 to -€11,529
- Trade debts -€510
down €510 (-18.1%), from €2,822 to €2,312
- Financial charges +€3,863
up €3,863, from -€1,981 to €1,881
- Gross operating margin -€2,200
down €2,200, from €1,640 to -€559
- Depreciation +€1,043
up €1,043 (+1,282%), from €81 to €1,124
- Taxes +€881
up €881 (+265%), from €332 to €1,214
- Financial income +€180
up €180 (+32.8%), from €548 to €728
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 | €46,583 | €13,072 | -€33,512 | -71.9% |
| Fixed assets | 21/28 | €2,045 | €5,225 | +€3,180 | +155% |
| Tangible fixed assets | 22/27 | €2,045 | €5,225 | +€3,180 | +155% |
| Plant, machinery and equipment | 23 | €962 | €4,359 | +€3,398 | +353% |
| Furniture and vehicles | 24 | €1,084 | €866 | -€218 | -20.1% |
| Current assets | 29/58 | €44,538 | €7,846 | -€36,691 | -82.4% |
| Amounts receivable within one year | 40/41 | €1,454 | €6,670 | +€5,216 | +359% |
| Trade receivables | 40 | - | €6,049 | +€6,049 | |
| Other amounts receivable | 41 | €1,454 | €621 | -€833 | -57.3% |
| Current investments | 50/53 | €35,853 | - | -€35,853 | |
| Cash at bank and in hand | 54/58 | €4,318 | €534 | -€3,784 | -87.6% |
| Deferred charges and accrued income | 490/1 | €2,914 | €642 | -€2,271 | -78.0% |
| Total equity and liabilities | 10/49 | €46,583 | €13,072 | -€33,512 | -71.9% |
| Equity | 10/15 | €9,107 | €4,936 | -€4,170 | -45.8% |
| Reserves | 13 | €16,466 | €16,466 | = | 0.0% |
| Distributable reserves | 133 | €16,466 | €16,466 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,359 | -€11,529 | -€4,170 | -56.7% |
| Amounts payable | 17/49 | €37,476 | €8,135 | -€29,341 | -78.3% |
| Amounts payable within one year | 42/48 | €37,476 | €8,135 | -€29,341 | -78.3% |
| Trade debts | 44 | €2,822 | €2,312 | -€510 | -18.1% |
| Suppliers | 440/4 | €2,822 | €2,312 | -€510 | -18.1% |
| Other amounts payable | 47/48 | €34,654 | €5,823 | -€28,831 | -83.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €81 | €1,124 | +€1,043 | +1,282% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Non-recurring operating charges | 66A | €218 | - | -€218 | |
| Gross operating margin | 9900 | €1,640 | -€559 | -€2,200 | |
| Operating profit (loss) | 9901 | €1,222 | -€1,804 | -€3,026 | |
| Financial income | 75/76B | €548 | €728 | +€180 | +32.8% |
| Recurring financial income | 75 | €548 | €728 | +€180 | +32.8% |
| Financial charges | 65/66B | -€1,981 | €1,881 | +€3,863 | |
| Recurring financial charges | 65 | -€1,981 | €1,881 | +€3,863 | |
| Profit (loss) for the period before taxes | 9903 | €3,752 | -€2,957 | -€6,709 | |
| Income taxes | 67/77 | €332 | €1,214 | +€881 | +265% |
| Profit (loss) for the period | 9904 | €3,420 | -€4,170 | -€7,590 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,420 | -€4,170 | -€7,590 |
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 31 October 2026 via checked.be.