DA Consult: what changed
Two fiscal 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.
DA Consult
Largest movements
- Tangible fixed assets +€335,390
up €335,390 (+72.4%), from €463,259 to €798,649
of which Land and buildings: +€298,198
- Receivables within one year +€47,731
new in 2025: €47,731
of which Other amounts receivable: +€24,900
- Cash +€34,658
up €34,658 (+1642.8%), from €2,110 to €36,768
mainly Other debts (+€210,006) and Debts after one year (+€201,656)
- Other debts +€210,006
up €210,006 (+70.3%), from €298,690 to €508,697
- Debts after one year +€201,656
up €201,656 (+79.8%), from €252,827 to €454,484
- Gross operating margin +€89,884
up €89,884, from -€47,588 to €42,297
- Depreciation +€10,572
up €10,572 (+71.8%), from €14,729 to €25,301
- Financial charges +€4,561
up €4,561 (+67.9%), from €6,718 to €11,279
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.
Cash bridge derived
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 | €465,369 | €893,266 | +€427,898 | +91.9% |
| Fixed assets | 21/28 | €463,259 | €798,849 | +€335,590 | +72.4% |
| Tangible fixed assets | 22/27 | €463,259 | €798,649 | +€335,390 | +72.4% |
| Land and buildings | 22 | €459,344 | €757,542 | +€298,198 | +64.9% |
| Furniture and vehicles | 24 | €3,915 | €41,107 | +€37,192 | +950.0% |
| Financial fixed assets | 28 | - | €200 | +€200 | |
| Current assets | 29/58 | €2,110 | €94,417 | +€92,307 | +4375.3% |
| Amounts receivable within one year | 40/41 | - | €47,731 | +€47,731 | |
| Trade receivables | 40 | - | €22,831 | +€22,831 | |
| Other amounts receivable | 41 | - | €24,900 | +€24,900 | |
| Current investments | 50/53 | - | €4,854 | +€4,854 | |
| Cash at bank and in hand | 54/58 | €2,110 | €36,768 | +€34,658 | +1642.8% |
| Deferred charges and accrued income | 490/1 | - | €5,064 | +€5,064 | |
| Total equity and liabilities | 10/49 | €465,369 | €893,266 | +€427,898 | +91.9% |
| Equity | 10/15 | -€100,886 | -€97,698 | +€3,188 | +3.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€120,886 | -€117,698 | +€3,188 | +2.6% |
| Amounts payable | 17/49 | €566,255 | €990,964 | +€424,710 | +75.0% |
| Amounts payable after more than one year | 17 | €252,827 | €454,484 | +€201,656 | +79.8% |
| Financial debts | 170/4 | €252,827 | €454,484 | +€201,656 | +79.8% |
| Amounts payable within one year | 42/48 | €313,427 | €536,481 | +€223,054 | +71.2% |
| Current portion of amounts payable after more than one year | 42 | €12,629 | €20,804 | +€8,175 | +64.7% |
| Trade debts | 44 | €2,108 | - | -€2,108 | |
| Suppliers | 440/4 | €2,108 | - | -€2,108 | |
| Taxes, remuneration and social security | 45 | - | €6,980 | +€6,980 | |
| Taxes | 450/3 | - | €6,980 | +€6,980 | |
| Other amounts payable | 47/48 | €298,690 | €508,697 | +€210,006 | +70.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,729 | €25,301 | +€10,572 | +71.8% |
| Other operating charges | 640/8 | €2,609 | €2,529 | -€80 | -3.1% |
| Gross operating margin | 9900 | -€47,588 | €42,297 | +€89,884 | |
| Operating profit (loss) | 9901 | -€64,925 | €14,467 | +€79,392 | |
| Financial income | 75/76B | - | €100 | +€100 | |
| Recurring financial income | 75 | - | €100 | +€100 | |
| Financial charges | 65/66B | €6,718 | €11,279 | +€4,561 | +67.9% |
| Recurring financial charges | 65 | €6,718 | €11,279 | +€4,561 | +67.9% |
| Profit (loss) for the period before taxes | 9903 | -€71,643 | €3,288 | +€74,931 | |
| Income taxes | 67/77 | - | €100 | +€100 | |
| Profit (loss) for the period | 9904 | -€71,643 | €3,188 | +€74,831 | |
| Profit (loss) for the period to be appropriated | 9905 | -€71,643 | €3,188 | +€74,831 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.