DANIEL 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.
DANIEL CONSULTING
Largest movements
- Receivables within one year +€132,789
up €132,789 (+75.5%), from €175,841 to €308,630
of which Other amounts receivable: +€89,356
- Cash -€36,810
down €36,810 (-96.5%), from €38,158 to €1,348
mainly Contributions, distributions and other (-€200,000) and Receivables within one year (-€132,789)
- Tangible fixed assets +€7,226
new in 2025: €7,226
- Other debts +€246,000
up €246,000, from €0 to €246,000
- Profit (loss) carried forward -€151,686
down €151,686 (-85.3%), from €177,841 to €26,155
- Tax, wage and social debts -€23,598
down €23,598 (-90.0%), from €26,234 to €2,636
- Trade debts +€16,838
up €16,838 (+252%), from €6,671 to €23,509
- Current portion of long-term debt +€13,380
new in 2025: €13,380
- Gross operating margin -€52,591
down €52,591 (-50.1%), from €104,950 to €52,359
- Taxes -€8,333
down €8,333 (-35.0%), from €23,792 to €15,458
- Financial income +€3,264
up €3,264 (+34.1%), from €9,564 to €12,827
- Staff costs -€1,759
down €1,759 (-100%), from €1,759 to €0
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 | €229,346 | €330,279 | +€100,934 | +44.0% |
| Fixed assets | 21/28 | - | €7,226 | +€7,226 | |
| Tangible fixed assets | 22/27 | - | €7,226 | +€7,226 | |
| Other tangible fixed assets | 26 | - | €7,226 | +€7,226 | |
| Current assets | 29/58 | €229,346 | €323,053 | +€93,707 | +40.9% |
| Amounts receivable within one year | 40/41 | €175,841 | €308,630 | +€132,789 | +75.5% |
| Trade receivables | 40 | €4,226 | €47,659 | +€43,433 | +1,028% |
| Other amounts receivable | 41 | €171,615 | €260,971 | +€89,356 | +52.1% |
| Cash at bank and in hand | 54/58 | €38,158 | €1,348 | -€36,810 | -96.5% |
| Deferred charges and accrued income | 490/1 | €15,347 | €13,075 | -€2,272 | -14.8% |
| Total equity and liabilities | 10/49 | €229,346 | €330,279 | +€100,934 | +44.0% |
| Equity | 10/15 | €196,441 | €44,755 | -€151,686 | -77.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €177,841 | €26,155 | -€151,686 | -85.3% |
| Amounts payable | 17/49 | €32,905 | €285,525 | +€252,620 | +768% |
| Amounts payable within one year | 42/48 | €32,905 | €285,525 | +€252,620 | +768% |
| Current portion of amounts payable after more than one year | 42 | - | €13,380 | +€13,380 | |
| Trade debts | 44 | €6,671 | €23,509 | +€16,838 | +252% |
| Suppliers | 440/4 | €6,671 | €23,509 | +€16,838 | +252% |
| Taxes, remuneration and social security | 45 | €26,234 | €2,636 | -€23,598 | -90.0% |
| Taxes | 450/3 | €26,234 | €2,636 | -€23,598 | -90.0% |
| Other amounts payable | 47/48 | €0 | €246,000 | +€246,000 | |
| Remuneration, social security and pensions | 62 | €1,759 | €0 | -€1,759 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €585 | +€585 | |
| Other operating charges | 640/8 | €0 | - | = | |
| Gross operating margin | 9900 | €104,950 | €52,359 | -€52,591 | -50.1% |
| Operating profit (loss) | 9901 | €103,191 | €51,773 | -€51,418 | -49.8% |
| Financial income | 75/76B | €9,564 | €12,827 | +€3,264 | +34.1% |
| Recurring financial income | 75 | €9,564 | €12,827 | +€3,264 | +34.1% |
| Financial charges | 65/66B | €893 | €829 | -€64 | -7.2% |
| Recurring financial charges | 65 | €893 | €829 | -€64 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €111,862 | €63,772 | -€48,090 | -43.0% |
| Income taxes | 67/77 | €23,792 | €15,458 | -€8,333 | -35.0% |
| Profit (loss) for the period | 9904 | €88,071 | €48,314 | -€39,757 | -45.1% |
| Profit (loss) for the period to be appropriated | 9905 | €88,071 | €48,314 | -€39,757 | -45.1% |
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.