D.TUNA 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.TUNA CONSULTING
Largest movements
- Receivables within one year +€20,421
up €20,421 (+169%), from €12,084 to €32,505
- Cash +€7,217
up €7,217 (+20.7%), from €34,787 to €42,005
- Other debts +€24,825
up €24,825 (+101%), from €24,596 to €49,422
- Tax, wage and social debts -€11,716
no longer reported in 2025 (was €11,716)
- Profit (loss) carried forward +€10,422
up €10,422 (+36.4%), from -€28,662 to -€18,240
- Trade debts +€3,471
up €3,471 (+347,095%), from €1 to €3,472
- Gross operating margin +€28,257
up €28,257, from -€27,531 to €726
- Depreciation -€413
down €413 (-39.4%), from €1,049 to €636
From the 2023 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €48,896 | €75,899 | +€27,003 | +55.2% |
| Fixed assets | 21/28 | €2,025 | €1,389 | -€636 | -31.4% |
| Tangible fixed assets | 22/27 | €2,025 | €1,389 | -€636 | -31.4% |
| Plant, machinery and equipment | 23 | €1,034 | €694 | -€340 | -32.9% |
| Furniture and vehicles | 24 | €991 | €695 | -€296 | -29.9% |
| Current assets | 29/58 | €46,871 | €74,510 | +€27,639 | +59.0% |
| Amounts receivable within one year | 40/41 | €12,084 | €32,505 | +€20,421 | +169% |
| Trade receivables | 40 | €12,084 | €32,505 | +€20,421 | +169% |
| Cash at bank and in hand | 54/58 | €34,787 | €42,005 | +€7,217 | +20.7% |
| Total equity and liabilities | 10/49 | €48,896 | €75,899 | +€27,003 | +55.2% |
| Equity | 10/15 | €12,583 | €23,005 | +€10,422 | +82.8% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Capital | 10 | - | €1,500 | +€1,500 | |
| Issued capital | 100 | - | €1,500 | +€1,500 | |
| Reserves | 13 | €39,745 | €39,745 | = | 0.0% |
| Distributable reserves | 133 | €39,745 | €39,745 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,662 | -€18,240 | +€10,422 | +36.4% |
| Amounts payable | 17/49 | €36,313 | €52,894 | +€16,581 | +45.7% |
| Amounts payable within one year | 42/48 | €36,313 | €52,894 | +€16,581 | +45.7% |
| Trade debts | 44 | €1 | €3,472 | +€3,471 | +347,095% |
| Suppliers | 440/4 | €1 | €3,472 | +€3,471 | +347,095% |
| Taxes, remuneration and social security | 45 | €11,716 | - | -€11,716 | |
| Taxes | 450/3 | €11,716 | - | -€11,716 | |
| Other amounts payable | 47/48 | €24,596 | €49,422 | +€24,825 | +101% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,049 | €636 | -€413 | -39.4% |
| Other operating charges | 640/8 | - | €100 | +€100 | |
| Gross operating margin | 9900 | -€27,531 | €726 | +€28,257 | |
| Operating profit (loss) | 9901 | -€28,580 | -€10 | +€28,570 | +100.0% |
| Financial charges | 65/66B | €82 | - | -€82 | |
| Recurring financial charges | 65 | €82 | - | -€82 | |
| Profit (loss) for the period before taxes | 9903 | -€28,662 | -€10 | +€28,652 | +100.0% |
| Income taxes | 67/77 | - | -€10 | -€10 | |
| Profit (loss) for the period | 9904 | -€28,662 | - | +€28,662 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,662 | - | +€28,662 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.