D9 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.
D9 Consulting
Largest movements
- Receivables within one year -€17,487
down €17,487 (-54.6%), from €32,012 to €14,525
of which Trade receivables: -€17,694
- Deferred charges and accrued income +€2,296
up €2,296 (+824%), from €279 to €2,574
- Tangible fixed assets +€792
up €792 (+54.4%), from €1,456 to €2,247
- Profit (loss) carried forward -€16,568
down €16,568 (-120%), from -€13,771 to -€30,339
- Other debts +€11,093
up €11,093 (+487%), from €2,279 to €13,372
- Tax, wage and social debts -€5,655
down €5,655 (-91.8%), from €6,158 to €503
- Trade debts -€2,977
down €2,977 (-40.7%), from €7,309 to €4,333
- Gross operating margin -€18,862
down €18,862, from €11,583 to -€7,279
- Financial charges +€2,040
up €2,040 (+64.5%), from €3,161 to €5,200
- Other operating charges +€2,016
up €2,016 (+231%), from €871 to €2,887
- Depreciation +€842
up €842 (+2,695%), from €31 to €873
- Taxes +€175
up €175 (+113%), from €155 to €330
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,746 | €19,347 | -€14,399 | -42.7% |
| Fixed assets | 21/28 | €1,456 | €2,247 | +€792 | +54.4% |
| Tangible fixed assets | 22/27 | €1,456 | €2,247 | +€792 | +54.4% |
| Furniture and vehicles | 24 | €1,456 | €2,247 | +€792 | +54.4% |
| Current assets | 29/58 | €32,290 | €17,099 | -€15,191 | -47.0% |
| Amounts receivable within one year | 40/41 | €32,012 | €14,525 | -€17,487 | -54.6% |
| Trade receivables | 40 | €32,012 | €14,318 | -€17,694 | -55.3% |
| Other amounts receivable | 41 | €0 | €207 | +€207 | |
| Deferred charges and accrued income | 490/1 | €279 | €2,574 | +€2,296 | +824% |
| Total equity and liabilities | 10/49 | €33,746 | €19,347 | -€14,399 | -42.7% |
| Equity | 10/15 | -€11,271 | -€27,839 | -€16,568 | -147% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€13,771 | -€30,339 | -€16,568 | -120% |
| Amounts payable | 17/49 | €45,017 | €47,186 | +€2,169 | +4.8% |
| Amounts payable within one year | 42/48 | €45,017 | €47,186 | +€2,169 | +4.8% |
| Financial debts | 43 | €29,271 | €28,978 | -€293 | -1.0% |
| Credit institutions | 430/8 | €29,271 | €28,978 | -€293 | -1.0% |
| Trade debts | 44 | €7,309 | €4,333 | -€2,977 | -40.7% |
| Suppliers | 440/4 | €7,309 | €4,333 | -€2,977 | -40.7% |
| Taxes, remuneration and social security | 45 | €6,158 | €503 | -€5,655 | -91.8% |
| Taxes | 450/3 | €6,158 | €503 | -€5,655 | -91.8% |
| Other amounts payable | 47/48 | €2,279 | €13,372 | +€11,093 | +487% |
| Non-recurring operating income | 76A | - | €4,593 | +€4,593 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31 | €873 | +€842 | +2,695% |
| Other operating charges | 640/8 | €871 | €2,887 | +€2,016 | +231% |
| Gross operating margin | 9900 | €11,583 | -€7,279 | -€18,862 | |
| Operating profit (loss) | 9901 | €10,681 | -€11,038 | -€21,720 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €3,161 | €5,200 | +€2,040 | +64.5% |
| Recurring financial charges | 65 | €3,161 | €5,200 | +€2,040 | +64.5% |
| Profit (loss) for the period before taxes | 9903 | €7,521 | -€16,239 | -€23,759 | |
| Income taxes | 67/77 | €155 | €330 | +€175 | +113% |
| Profit (loss) for the period | 9904 | €7,366 | -€16,568 | -€23,934 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,366 | -€16,568 | -€23,934 |
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 15 October 2026 via checked.be.