D&T 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 CONSULTING
Largest movements
- Cash +€241,331
up €241,331 (+38.7%), from €622,859 to €864,191
mainly Net result for the year (+€302,746) and Depreciation (+€1,371)
- Receivables within one year +€44,616
up €44,616 (+248%), from €18,000 to €62,616
- Deferred charges and accrued income +€12,181
up €12,181 (+7.7%), from €157,780 to €169,961
- Profit (loss) carried forward +€302,746
up €302,746 (+42.0%), from €721,017 to €1.0m
- Gross operating margin -€175,682
down €175,682 (-30.4%), from €578,786 to €403,105
- Taxes -€44,142
down €44,142 (-31.6%), from €139,526 to €95,384
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 | €803,840 | €1,106,017 | +€302,176 | +37.6% |
| Fixed assets | 21/28 | €5,200 | €9,248 | +€4,048 | +77.8% |
| Tangible fixed assets | 22/27 | €5,200 | €9,248 | +€4,048 | +77.8% |
| Plant, machinery and equipment | 23 | €1,898 | €1,678 | -€220 | -11.6% |
| Furniture and vehicles | 24 | €3,302 | €7,570 | +€4,268 | +129% |
| Current assets | 29/58 | €798,640 | €1,096,768 | +€298,129 | +37.3% |
| Amounts receivable within one year | 40/41 | €18,000 | €62,616 | +€44,616 | +248% |
| Other amounts receivable | 41 | €18,000 | €62,616 | +€44,616 | +248% |
| Cash at bank and in hand | 54/58 | €622,859 | €864,191 | +€241,331 | +38.7% |
| Deferred charges and accrued income | 490/1 | €157,780 | €169,961 | +€12,181 | +7.7% |
| Total equity and liabilities | 10/49 | €803,840 | €1,106,017 | +€302,176 | +37.6% |
| Equity | 10/15 | €727,017 | €1,029,763 | +€302,746 | +41.6% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €721,017 | €1,023,763 | +€302,746 | +42.0% |
| Amounts payable | 17/49 | €76,823 | €76,254 | -€569 | -0.7% |
| Amounts payable within one year | 42/48 | €76,823 | €74,910 | -€1,913 | -2.5% |
| Trade debts | 44 | €1,001 | €900 | -€101 | -10.0% |
| Suppliers | 440/4 | €1,001 | €900 | -€101 | -10.0% |
| Taxes, remuneration and social security | 45 | €75,562 | €73,960 | -€1,603 | -2.1% |
| Taxes | 450/3 | €75,562 | €73,960 | -€1,603 | -2.1% |
| Other amounts payable | 47/48 | €260 | €50 | -€210 | -80.7% |
| Accrued charges and deferred income | 492/3 | - | €1,344 | +€1,344 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,041 | €1,371 | +€330 | +31.7% |
| Other operating charges | 640/8 | €256 | €75 | -€181 | -70.7% |
| Gross operating margin | 9900 | €578,786 | €403,105 | -€175,682 | -30.4% |
| Operating profit (loss) | 9901 | €577,489 | €401,659 | -€175,831 | -30.4% |
| Financial charges | 65/66B | €2,826 | €3,530 | +€704 | +24.9% |
| Recurring financial charges | 65 | €2,826 | €3,530 | +€704 | +24.9% |
| Profit (loss) for the period before taxes | 9903 | €574,663 | €398,129 | -€176,534 | -30.7% |
| Income taxes | 67/77 | €139,526 | €95,384 | -€44,142 | -31.6% |
| Profit (loss) for the period | 9904 | €435,138 | €302,746 | -€132,392 | -30.4% |
| Profit (loss) for the period to be appropriated | 9905 | €435,138 | €302,746 | -€132,392 | -30.4% |
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 31 October 2026 via checked.be.