DANGREAU 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.
DANGREAU CONSULTING
Largest movements
- Financial fixed assets +€1.1m
up €1.1m (+334%), from €323,432 to €1.4m
- Receivables within one year +€175,571
new in 2025: €175,571
of which Trade receivables: +€165,551
- Tangible fixed assets +€40,564
up €40,564 (+63.0%), from €64,404 to €104,967
of which Other tangible fixed assets: +€28,811
- Cash +€32,221
up €32,221 (+1,208%), from €2,668 to €34,889
mainly Net result for the year (+€1.3m) and Trade debts (+€138,532)
- Profit (loss) carried forward +€1.3m
up €1.3m (+1,805%), from €69,580 to €1.3m
- Trade debts +€138,532
up €138,532 (+2,575%), from €5,379 to €143,911
- Debts after one year -€51,325
down €51,325 (-21.2%), from €242,066 to €190,741
- Financial income +€1.2m
new in 2025: €1.2m
of which Non-recurring financial income: +€1.2m
- Gross operating margin +€23,299
up €23,299 (+40.6%), from €57,376 to €80,675
- Taxes +€3,645
up €3,645 (+31.8%), from €11,467 to €15,112
- Staff costs -€2,353
down €2,353 (-98.2%), from €2,396 to €43
- Financial charges -€1,803
down €1,803 (-16.3%), from €11,061 to €9,257
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 | €390,671 | €1,720,609 | +€1.3m | +340% |
| Fixed assets | 21/28 | €387,836 | €1,509,978 | +€1.1m | +289% |
| Tangible fixed assets | 22/27 | €64,404 | €104,967 | +€40,564 | +63.0% |
| Land and buildings | 22 | €55,991 | €54,791 | -€1,200 | -2.1% |
| Furniture and vehicles | 24 | €3,769 | €16,721 | +€12,953 | +344% |
| Other tangible fixed assets | 26 | €4,644 | €33,455 | +€28,811 | +620% |
| Financial fixed assets | 28 | €323,432 | €1,405,011 | +€1.1m | +334% |
| Current assets | 29/58 | €2,835 | €210,631 | +€207,795 | +7,329% |
| Amounts receivable within one year | 40/41 | - | €175,571 | +€175,571 | |
| Trade receivables | 40 | - | €165,551 | +€165,551 | |
| Other amounts receivable | 41 | - | €10,020 | +€10,020 | |
| Cash at bank and in hand | 54/58 | €2,668 | €34,889 | +€32,221 | +1,208% |
| Deferred charges and accrued income | 490/1 | €167 | €170 | +€3 | +2.0% |
| Total equity and liabilities | 10/49 | €390,671 | €1,720,609 | +€1.3m | +340% |
| Equity | 10/15 | €74,580 | €1,330,427 | +€1.3m | +1,684% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,580 | €1,325,427 | +€1.3m | +1,805% |
| Amounts payable | 17/49 | €316,091 | €390,182 | +€74,090 | +23.4% |
| Amounts payable after more than one year | 17 | €242,066 | €190,741 | -€51,325 | -21.2% |
| Financial debts | 170/4 | €242,066 | €190,741 | -€51,325 | -21.2% |
| Amounts payable within one year | 42/48 | €74,025 | €199,441 | +€125,415 | +169% |
| Current portion of amounts payable after more than one year | 42 | €27,897 | €28,325 | +€428 | +1.5% |
| Trade debts | 44 | €5,379 | €143,911 | +€138,532 | +2,575% |
| Suppliers | 440/4 | €5,379 | €143,911 | +€138,532 | +2,575% |
| Taxes, remuneration and social security | 45 | €11,467 | €6,364 | -€5,103 | -44.5% |
| Taxes | 450/3 | €11,467 | €6,364 | -€5,103 | -44.5% |
| Other amounts payable | 47/48 | €29,282 | €20,840 | -€8,442 | -28.8% |
| Remuneration, social security and pensions | 62 | €2,396 | €43 | -€2,353 | -98.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,695 | €5,040 | +€345 | +7.4% |
| Other operating charges | 640/8 | €2,278 | €1,482 | -€796 | -34.9% |
| Gross operating margin | 9900 | €57,376 | €80,675 | +€23,299 | +40.6% |
| Operating profit (loss) | 9901 | €48,007 | €74,110 | +€26,103 | +54.4% |
| Financial income | 75/76B | - | €1,206,107 | +€1.2m | |
| Recurring financial income | 75 | - | €4,539 | +€4,539 | |
| Non-recurring financial income | 76B | - | €1,201,568 | +€1.2m | |
| Financial charges | 65/66B | €11,061 | €9,257 | -€1,803 | -16.3% |
| Recurring financial charges | 65 | €11,061 | €9,257 | -€1,803 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | €36,946 | €1,270,959 | +€1.2m | +3,340% |
| Income taxes | 67/77 | €11,467 | €15,112 | +€3,645 | +31.8% |
| Profit (loss) for the period | 9904 | €25,479 | €1,255,847 | +€1.2m | +4,829% |
| Profit (loss) for the period to be appropriated | 9905 | €25,479 | €1,255,847 | +€1.2m | +4,829% |
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 13 October 2026 via checked.be.