D10 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.
D10 CONSULTING
Largest movements
- Cash +€39,588
up €39,588 (+16.1%), from €246,333 to €285,922
mainly Net result for the year (+€47,362) and Tax, wage and social debts (+€7,672)
- Receivables within one year +€16,174
up €16,174 (+107%), from €15,065 to €31,238
of which Trade receivables: +€11,665
- Reserves +€47,362
up €47,362 (+19.5%), from €243,193 to €290,554
- Tax, wage and social debts +€7,672
up €7,672 (+78.9%), from €9,727 to €17,399
- Gross operating margin +€6,285
up €6,285 (+9.9%), from €63,473 to €69,758
- Taxes +€1,771
up €1,771 (+10.8%), from €16,398 to €18,169
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 | €271,907 | €326,748 | +€54,841 | +20.2% |
| Fixed assets | 21/28 | €3,785 | €4,407 | +€623 | +16.5% |
| Tangible fixed assets | 22/27 | €3,325 | €3,947 | +€623 | +18.7% |
| Plant, machinery and equipment | 23 | €579 | €115 | -€465 | -80.2% |
| Furniture and vehicles | 24 | €2,745 | €3,833 | +€1,087 | +39.6% |
| Financial fixed assets | 28 | €460 | €460 | = | 0.0% |
| Current assets | 29/58 | €268,123 | €322,341 | +€54,218 | +20.2% |
| Amounts receivable within one year | 40/41 | €15,065 | €31,238 | +€16,174 | +107% |
| Trade receivables | 40 | €14,096 | €25,762 | +€11,665 | +82.8% |
| Other amounts receivable | 41 | €968 | €5,477 | +€4,509 | +466% |
| Cash at bank and in hand | 54/58 | €246,333 | €285,922 | +€39,588 | +16.1% |
| Deferred charges and accrued income | 490/1 | €6,725 | €5,181 | -€1,544 | -23.0% |
| Total equity and liabilities | 10/49 | €271,907 | €326,748 | +€54,841 | +20.2% |
| Equity | 10/15 | €261,793 | €309,154 | +€47,362 | +18.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €243,193 | €290,554 | +€47,362 | +19.5% |
| Distributable reserves | 133 | €243,193 | €290,554 | +€47,362 | +19.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €10,115 | €17,594 | +€7,479 | +73.9% |
| Amounts payable within one year | 42/48 | €9,727 | €17,594 | +€7,866 | +80.9% |
| Trade debts | 44 | €0 | €195 | +€195 | |
| Suppliers | 440/4 | €0 | €195 | +€195 | |
| Taxes, remuneration and social security | 45 | €9,727 | €17,399 | +€7,672 | +78.9% |
| Taxes | 450/3 | €9,727 | €17,399 | +€7,672 | +78.9% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €387 | €0 | -€387 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,652 | €1,681 | +€29 | +1.7% |
| Other operating charges | 640/8 | €737 | €1,068 | +€331 | +44.9% |
| Gross operating margin | 9900 | €63,473 | €69,758 | +€6,285 | +9.9% |
| Operating profit (loss) | 9901 | €61,083 | €67,009 | +€5,925 | +9.7% |
| Financial income | 75/76B | €328 | €773 | +€445 | +136% |
| Recurring financial income | 75 | €328 | €773 | +€445 | +136% |
| Financial charges | 65/66B | €2,546 | €2,252 | -€294 | -11.6% |
| Recurring financial charges | 65 | €2,546 | €2,252 | -€294 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €58,866 | €65,531 | +€6,665 | +11.3% |
| Income taxes | 67/77 | €16,398 | €18,169 | +€1,771 | +10.8% |
| Profit (loss) for the period | 9904 | €42,468 | €47,362 | +€4,894 | +11.5% |
| Profit (loss) for the period to be appropriated | 9905 | €42,468 | €47,362 | +€4,894 | +11.5% |
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 22 October 2026 via checked.be.