DARDENNE 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.
DARDENNE CONSULTING
Largest movements
- Cash +€52,386
up €52,386 (+928%), from €5,647 to €58,033
mainly Net result for the year (+€41,269) and Tax, wage and social debts (+€12,315)
- Tangible fixed assets +€14,608
new in 2025: €14,608
- Reserves +€40,436
up €40,436 (+774%), from €5,224 to €45,660
- Tax, wage and social debts +€12,315
up €12,315 (+289%), from €4,268 to €16,583
- Debts after one year +€9,993
new in 2025: €9,993
- Current portion of long-term debt +€2,892
new in 2025: €2,892
- Gross operating margin +€52,036
up €52,036 (+658%), from €7,906 to €59,942
- Taxes +€9,231
up €9,231 (+527%), from €1,750 to €10,982
- Depreciation +€6,892
new in 2025: €6,892
- Financial charges +€659
up €659 (+1,360%), from €48 to €707
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 | €16,581 | €83,415 | +€66,834 | +403% |
| Fixed assets | 21/28 | - | €14,608 | +€14,608 | |
| Tangible fixed assets | 22/27 | - | €14,608 | +€14,608 | |
| Furniture and vehicles | 24 | - | €14,608 | +€14,608 | |
| Current assets | 29/58 | €16,581 | €68,807 | +€52,226 | +315% |
| Amounts receivable within one year | 40/41 | €10,887 | €10,774 | -€113 | -1.0% |
| Trade receivables | 40 | €10,840 | €10,774 | -€66 | -0.6% |
| Other amounts receivable | 41 | €47 | €0 | -€47 | -99.5% |
| Cash at bank and in hand | 54/58 | €5,647 | €58,033 | +€52,386 | +928% |
| Deferred charges and accrued income | 490/1 | €47 | €0 | -€47 | -100% |
| Total equity and liabilities | 10/49 | €16,581 | €83,415 | +€66,834 | +403% |
| Equity | 10/15 | €7,224 | €47,660 | +€40,436 | +560% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €5,224 | €45,660 | +€40,436 | +774% |
| Distributable reserves | 133 | €5,224 | €45,660 | +€40,436 | +774% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €9,356 | €35,755 | +€26,399 | +282% |
| Amounts payable after more than one year | 17 | - | €9,993 | +€9,993 | |
| Financial debts | 170/4 | - | €9,993 | +€9,993 | |
| Amounts payable within one year | 42/48 | €9,356 | €25,418 | +€16,061 | +172% |
| Current portion of amounts payable after more than one year | 42 | - | €2,892 | +€2,892 | |
| Trade debts | 44 | €148 | €184 | +€36 | +24.2% |
| Suppliers | 440/4 | €148 | €184 | +€36 | +24.2% |
| Taxes, remuneration and social security | 45 | €4,268 | €16,583 | +€12,315 | +289% |
| Taxes | 450/3 | €4,268 | €16,583 | +€12,315 | +289% |
| Other amounts payable | 47/48 | €4,941 | €5,758 | +€818 | +16.6% |
| Accrued charges and deferred income | 492/3 | - | €345 | +€345 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €6,892 | +€6,892 | |
| Other operating charges | 640/8 | €50 | €93 | +€43 | +85.7% |
| Gross operating margin | 9900 | €7,906 | €59,942 | +€52,036 | +658% |
| Operating profit (loss) | 9901 | €7,856 | €52,958 | +€45,102 | +574% |
| Financial charges | 65/66B | €48 | €707 | +€659 | +1,360% |
| Recurring financial charges | 65 | €48 | €707 | +€659 | +1,360% |
| Profit (loss) for the period before taxes | 9903 | €7,808 | €52,250 | +€44,443 | +569% |
| Income taxes | 67/77 | €1,750 | €10,982 | +€9,231 | +527% |
| Profit (loss) for the period | 9904 | €6,057 | €41,269 | +€35,211 | +581% |
| Profit (loss) for the period to be appropriated | 9905 | €6,057 | €41,269 | +€35,211 | +581% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.