DARCONSULT: 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.
DARCONSULT
Largest movements
- Receivables within one year +€38,182
up €38,182 (+616.1%), from €6,197 to €44,379
of which Trade receivables: +€35,493
- Cash +€13,965
up €13,965 (+15.6%), from €89,414 to €103,378
mainly Net result for the year (+€43,221) and Tax, wage and social debts (+€7,400)
- Tangible fixed assets -€1,666
down €1,666 (-11.1%), from €14,969 to €13,302
of which Other tangible fixed assets: -€1,435
- Profit (loss) carried forward +€43,221
up €43,221 (+43.8%), from €98,735 to €141,956
- Tax, wage and social debts +€7,400
up €7,400 (+108.7%), from €6,807 to €14,207
of which Taxes: +€5,165
- Gross operating margin +€30,837
up €30,837 (+113.9%), from €27,064 to €57,901
- Taxes +€6,189
up €6,189 (+104.5%), from €5,920 to €12,110
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.
Cash bridge derived
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 | €111,811 | €162,086 | +€50,274 | +45.0% |
| Fixed assets | 21/28 | €15,055 | €13,389 | -€1,666 | -11.1% |
| Tangible fixed assets | 22/27 | €14,969 | €13,302 | -€1,666 | -11.1% |
| Furniture and vehicles | 24 | €2,305 | €2,074 | -€231 | -10.0% |
| Other tangible fixed assets | 26 | €12,664 | €11,229 | -€1,435 | -11.3% |
| Financial fixed assets | 28 | €86 | €86 | = | 0.0% |
| Current assets | 29/58 | €96,756 | €148,697 | +€51,941 | +53.7% |
| Amounts receivable within one year | 40/41 | €6,197 | €44,379 | +€38,182 | +616.1% |
| Trade receivables | 40 | €6,197 | €41,690 | +€35,493 | +572.7% |
| Other amounts receivable | 41 | - | €2,689 | +€2,689 | |
| Cash at bank and in hand | 54/58 | €89,414 | €103,378 | +€13,965 | +15.6% |
| Deferred charges and accrued income | 490/1 | €1,145 | €940 | -€206 | -18.0% |
| Total equity and liabilities | 10/49 | €111,811 | €162,086 | +€50,274 | +45.0% |
| Equity | 10/15 | €102,735 | €145,956 | +€43,221 | +42.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98,735 | €141,956 | +€43,221 | +43.8% |
| Amounts payable | 17/49 | €9,076 | €16,129 | +€7,053 | +77.7% |
| Amounts payable within one year | 42/48 | €9,076 | €16,123 | +€7,046 | +77.6% |
| Trade debts | 44 | €39 | €180 | +€141 | +361.4% |
| Suppliers | 440/4 | €39 | €180 | +€141 | +361.4% |
| Taxes, remuneration and social security | 45 | €6,807 | €14,207 | +€7,400 | +108.7% |
| Taxes | 450/3 | €6,807 | €11,972 | +€5,165 | +75.9% |
| Remuneration and social security | 454/9 | - | €2,235 | +€2,235 | |
| Other amounts payable | 47/48 | €2,231 | €1,737 | -€494 | -22.1% |
| Accrued charges and deferred income | 492/3 | - | €7 | +€7 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,480 | €2,419 | -€60 | -2.4% |
| Other operating charges | 640/8 | €483 | €355 | -€128 | -26.5% |
| Gross operating margin | 9900 | €27,064 | €57,901 | +€30,837 | +113.9% |
| Operating profit (loss) | 9901 | €24,101 | €55,126 | +€31,025 | +128.7% |
| Financial income | 75/76B | €154 | €459 | +€305 | +198.4% |
| Recurring financial income | 75 | €154 | €459 | +€305 | +198.4% |
| Financial charges | 65/66B | €227 | €255 | +€28 | +12.4% |
| Recurring financial charges | 65 | €227 | €255 | +€28 | +12.4% |
| Profit (loss) for the period before taxes | 9903 | €24,028 | €55,331 | +€31,302 | +130.3% |
| Income taxes | 67/77 | €5,920 | €12,110 | +€6,189 | +104.5% |
| Profit (loss) for the period | 9904 | €18,108 | €43,221 | +€25,113 | +138.7% |
| Profit (loss) for the period to be appropriated | 9905 | €18,108 | €43,221 | +€25,113 | +138.7% |
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 11 October 2026 via checked.be.