DA 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.
DA Consulting
Largest movements
- Current investments +€222,517
up €222,517 (+30.4%), from €730,969 to €953,486
- Receivables within one year -€34,851
down €34,851 (-19.1%), from €182,772 to €147,921
of which Other amounts receivable: -€63,290
- Cash +€26,646
up €26,646 (+59.2%), from €44,973 to €71,619
mainly Net result for the year (+€253,839) and Receivables within one year (+€34,851)
- Tangible fixed assets -€25,961
down €25,961 (-30.7%), from €84,693 to €58,732
- Reserves +€183,994
up €183,994 (+19.3%), from €951,147 to €1.1m
- Tax, wage and social debts +€20,973
up €20,973 (+81.8%), from €25,626 to €46,599
- Accrued charges and deferred income -€20,326
down €20,326 (-87.3%), from €23,295 to €2,969
- Gross operating margin +€38,292
up €38,292 (+11.0%), from €349,109 to €387,401
- Taxes +€16,534
up €16,534 (+16.7%), from €98,898 to €115,432
- Financial income +€8,396
up €8,396 (+306%), from €2,747 to €11,143
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 | €1,046,382 | €1,232,156 | +€185,774 | +17.8% |
| Fixed assets | 21/28 | €84,693 | €58,732 | -€25,961 | -30.7% |
| Tangible fixed assets | 22/27 | €84,693 | €58,732 | -€25,961 | -30.7% |
| Furniture and vehicles | 24 | €84,693 | €58,732 | -€25,961 | -30.7% |
| Current assets | 29/58 | €961,689 | €1,173,424 | +€211,734 | +22.0% |
| Amounts receivable within one year | 40/41 | €182,772 | €147,921 | -€34,851 | -19.1% |
| Trade receivables | 40 | €108,632 | €137,070 | +€28,438 | +26.2% |
| Other amounts receivable | 41 | €74,141 | €10,851 | -€63,290 | -85.4% |
| Current investments | 50/53 | €730,969 | €953,486 | +€222,517 | +30.4% |
| Cash at bank and in hand | 54/58 | €44,973 | €71,619 | +€26,646 | +59.2% |
| Deferred charges and accrued income | 490/1 | €2,975 | €397 | -€2,577 | -86.6% |
| Total equity and liabilities | 10/49 | €1,046,382 | €1,232,156 | +€185,774 | +17.8% |
| Equity | 10/15 | €994,255 | €1,178,249 | +€183,994 | +18.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €951,147 | €1,135,141 | +€183,994 | +19.3% |
| Distributable reserves | 133 | €951,147 | €1,135,141 | +€183,994 | +19.3% |
| Profit (loss) carried forward | 14 | €30,708 | €30,708 | = | 0.0% |
| Amounts payable | 17/49 | €52,127 | €53,907 | +€1,780 | +3.4% |
| Amounts payable within one year | 42/48 | €28,833 | €50,938 | +€22,105 | +76.7% |
| Trade debts | 44 | €1,809 | €4,339 | +€2,529 | +140% |
| Suppliers | 440/4 | €1,809 | €4,339 | +€2,529 | +140% |
| Taxes, remuneration and social security | 45 | €25,626 | €46,599 | +€20,973 | +81.8% |
| Taxes | 450/3 | €25,626 | €46,599 | +€20,973 | +81.8% |
| Other amounts payable | 47/48 | €1,398 | - | -€1,398 | |
| Accrued charges and deferred income | 492/3 | €23,295 | €2,969 | -€20,326 | -87.3% |
| Non-recurring operating income | 76A | €5,785 | - | -€5,785 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,125 | €25,369 | -€1,756 | -6.5% |
| Other operating charges | 640/8 | €2,013 | €1,934 | -€79 | -3.9% |
| Non-recurring operating charges | 66A | - | €1,349 | +€1,349 | |
| Gross operating margin | 9900 | €349,109 | €387,401 | +€38,292 | +11.0% |
| Operating profit (loss) | 9901 | €319,971 | €358,750 | +€38,779 | +12.1% |
| Financial income | 75/76B | €2,747 | €11,143 | +€8,396 | +306% |
| Recurring financial income | 75 | €2,747 | €11,143 | +€8,396 | +306% |
| Financial charges | 65/66B | €2,025 | €622 | -€1,403 | -69.3% |
| Recurring financial charges | 65 | €2,025 | €622 | -€1,403 | -69.3% |
| Profit (loss) for the period before taxes | 9903 | €320,693 | €369,271 | +€48,577 | +15.1% |
| Income taxes | 67/77 | €98,898 | €115,432 | +€16,534 | +16.7% |
| Profit (loss) for the period | 9904 | €221,796 | €253,839 | +€32,043 | +14.4% |
| Profit (loss) for the period to be appropriated | 9905 | €221,796 | €253,839 | +€32,043 | +14.4% |
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.