Daily Tech 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.
Daily Tech Consulting
Largest movements
- Current investments +€290,000
new in 2025: €290,000
- Cash -€227,403
down €227,403 (-93.2%), from €243,906 to €16,503
mainly Current investments (-€290,000) and Contributions, distributions and other (-€101,176)
- Receivables within one year -€74,857
down €74,857 (-63.1%), from €118,553 to €43,696
of which Other amounts receivable: -€53,778
- Tangible fixed assets +€20,548
up €20,548 (+45.1%), from €45,534 to €66,082
- Advances received -€43,791
no longer reported in 2025 (was €43,791)
- Profit (loss) carried forward +€37,659
up €37,659 (+11.3%), from €333,759 to €371,418
- Debts after one year +€25,682
new in 2025: €25,682
- Current portion of long-term debt +€9,685
new in 2025: €9,685
- Tax, wage and social debts -€8,834
down €8,834 (-40.0%), from €22,068 to €13,234
- Gross operating margin -€32,132
down €32,132 (-13.1%), from €244,965 to €212,833
- Depreciation +€6,479
up €6,479 (+49.6%), from €13,064 to €19,543
- Taxes -€5,759
down €5,759 (-10.0%), from €57,505 to €51,746
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 | €412,329 | €426,032 | +€13,703 | +3.3% |
| Fixed assets | 21/28 | €45,534 | €68,557 | +€23,023 | +50.6% |
| Tangible fixed assets | 22/27 | €45,534 | €66,082 | +€20,548 | +45.1% |
| Furniture and vehicles | 24 | €45,534 | €66,082 | +€20,548 | +45.1% |
| Financial fixed assets | 28 | - | €2,475 | +€2,475 | |
| Current assets | 29/58 | €366,795 | €357,476 | -€9,319 | -2.5% |
| Amounts receivable within one year | 40/41 | €118,553 | €43,696 | -€74,857 | -63.1% |
| Trade receivables | 40 | €64,775 | €43,696 | -€21,080 | -32.5% |
| Other amounts receivable | 41 | €53,778 | - | -€53,778 | |
| Current investments | 50/53 | - | €290,000 | +€290,000 | |
| Cash at bank and in hand | 54/58 | €243,906 | €16,503 | -€227,403 | -93.2% |
| Deferred charges and accrued income | 490/1 | €4,335 | €7,277 | +€2,942 | +67.9% |
| Total equity and liabilities | 10/49 | €412,329 | €426,032 | +€13,703 | +3.3% |
| Equity | 10/15 | €333,859 | €371,518 | +€37,659 | +11.3% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €333,759 | €371,418 | +€37,659 | +11.3% |
| Amounts payable | 17/49 | €78,470 | €54,514 | -€23,955 | -30.5% |
| Amounts payable after more than one year | 17 | - | €25,682 | +€25,682 | |
| Financial debts | 170/4 | - | €25,682 | +€25,682 | |
| Amounts payable within one year | 42/48 | €78,464 | €28,832 | -€49,632 | -63.3% |
| Current portion of amounts payable after more than one year | 42 | - | €9,685 | +€9,685 | |
| Trade debts | 44 | €12,604 | €5,911 | -€6,694 | -53.1% |
| Suppliers | 440/4 | €12,604 | €5,911 | -€6,694 | -53.1% |
| Advances received on contracts in progress | 46 | €43,791 | - | -€43,791 | |
| Taxes, remuneration and social security | 45 | €22,068 | €13,234 | -€8,834 | -40.0% |
| Taxes | 450/3 | €22,068 | €13,234 | -€8,834 | -40.0% |
| Other amounts payable | 47/48 | - | €2 | +€2 | |
| Accrued charges and deferred income | 492/3 | €6 | - | -€6 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,064 | €19,543 | +€6,479 | +49.6% |
| Other operating charges | 640/8 | €3,537 | €1,724 | -€1,813 | -51.3% |
| Gross operating margin | 9900 | €244,965 | €212,833 | -€32,132 | -13.1% |
| Operating profit (loss) | 9901 | €228,364 | €191,566 | -€36,799 | -16.1% |
| Financial income | 75/76B | €0 | €0 | +€0 | +267% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +267% |
| Financial charges | 65/66B | €197 | €985 | +€788 | +401% |
| Recurring financial charges | 65 | €197 | €985 | +€788 | +401% |
| Profit (loss) for the period before taxes | 9903 | €228,168 | €190,581 | -€37,587 | -16.5% |
| Income taxes | 67/77 | €57,505 | €51,746 | -€5,759 | -10.0% |
| Profit (loss) for the period | 9904 | €170,662 | €138,835 | -€31,827 | -18.6% |
| Profit (loss) for the period to be appropriated | 9905 | €170,662 | €138,835 | -€31,827 | -18.6% |
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 16 October 2026 via checked.be.