DA Consult: 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.
DA Consult
Largest movements
- Cash +€2,943
up €2,943 (+36.3%), from €8,117 to €11,060
mainly Depreciation (+€1,823) and Tax, wage and social debts (+€1,302)
- Tangible fixed assets -€1,823
down €1,823 (-20.5%), from €8,901 to €7,078
of which Plant, machinery and equipment: -€1,327
- Deferred charges and accrued income +€746
up €746 (+101%), from €740 to €1,486
- Tax, wage and social debts +€1,302
up €1,302 (+34.9%), from €3,734 to €5,036
- Trade debts +€1,010
new in 2025: €1,010
- Gross operating margin +€7,268
up €7,268, from -€3,372 to €3,896
- Depreciation +€403
up €403 (+28.3%), from €1,420 to €1,823
- Financial charges -€360
down €360 (-19.4%), from €1,861 to €1,500
- Taxes +€279
up €279 (+153%), from €182 to €461
- Other operating charges -€159
down €159 (-35.1%), from €454 to €294
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 | €26,687 | €28,800 | +€2,112 | +7.9% |
| Fixed assets | 21/28 | €8,901 | €7,078 | -€1,823 | -20.5% |
| Tangible fixed assets | 22/27 | €8,901 | €7,078 | -€1,823 | -20.5% |
| Plant, machinery and equipment | 23 | €6,641 | €5,314 | -€1,327 | -20.0% |
| Furniture and vehicles | 24 | €2,260 | €1,764 | -€496 | -21.9% |
| Current assets | 29/58 | €17,787 | €21,722 | +€3,935 | +22.1% |
| Amounts receivable within one year | 40/41 | €8,930 | €9,176 | +€246 | +2.8% |
| Trade receivables | 40 | €8,930 | €9,176 | +€246 | +2.8% |
| Cash at bank and in hand | 54/58 | €8,117 | €11,060 | +€2,943 | +36.3% |
| Deferred charges and accrued income | 490/1 | €740 | €1,486 | +€746 | +101% |
| Total equity and liabilities | 10/49 | €26,687 | €28,800 | +€2,112 | +7.9% |
| Equity | 10/15 | €16,701 | €16,518 | -€183 | -1.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €21,490 | €21,490 | = | 0.0% |
| Distributable reserves | 133 | €21,490 | €21,490 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,289 | -€7,472 | -€183 | -2.5% |
| Amounts payable | 17/49 | €9,987 | €12,282 | +€2,295 | +23.0% |
| Amounts payable within one year | 42/48 | €3,752 | €6,047 | +€2,295 | +61.2% |
| Trade debts | 44 | - | €1,010 | +€1,010 | |
| Suppliers | 440/4 | - | €1,010 | +€1,010 | |
| Taxes, remuneration and social security | 45 | €3,734 | €5,036 | +€1,302 | +34.9% |
| Taxes | 450/3 | €3,734 | €5,036 | +€1,302 | +34.9% |
| Other amounts payable | 47/48 | €18 | - | -€18 | |
| Accrued charges and deferred income | 492/3 | €6,235 | €6,235 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,420 | €1,823 | +€403 | +28.3% |
| Other operating charges | 640/8 | €454 | €294 | -€159 | -35.1% |
| Gross operating margin | 9900 | -€3,372 | €3,896 | +€7,268 | |
| Operating profit (loss) | 9901 | -€5,246 | €1,779 | +€7,025 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,861 | €1,500 | -€360 | -19.4% |
| Recurring financial charges | 65 | €1,861 | €1,500 | -€360 | -19.4% |
| Profit (loss) for the period before taxes | 9903 | -€7,107 | €278 | +€7,385 | |
| Income taxes | 67/77 | €182 | €461 | +€279 | +153% |
| Profit (loss) for the period | 9904 | -€7,289 | -€183 | +€7,106 | +97.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,289 | -€183 | +€7,106 | +97.5% |
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 14 October 2026 via checked.be.