DARE & DO CONSULTING: what changed
Two fiscal 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.
DARE & DO CONSULTING
Largest movements
- Receivables within one year -€9,918
down €9,918 (-11.3%), from €87,867 to €77,949
of which Other amounts receivable: -€9,739
- Cash +€2,432
up €2,432 (+115.6%), from €2,103 to €4,535
mainly Other debts (+€25,933) and Receivables within one year (+€9,918)
- Reserves -€38,310
down €38,310 (-68.9%), from €55,620 to €17,310
- Other debts +€25,933
up €25,933 (+154.4%), from €16,797 to €42,730
- Tax, wage and social debts +€3,134
up €3,134 (+129.0%), from €2,429 to €5,563
of which Remuneration and social security: +€3,000
- Accrued charges and deferred income +€1,230
new in 2025: €1,230
- Gross operating margin +€2,144
up €2,144 (+37.3%), from €5,741 to €7,885
- Taxes +€535
up €535 (+34.6%), from €1,547 to €2,082
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 | €93,325 | €86,013 | -€7,312 | -7.8% |
| Fixed assets | 21/28 | €3,355 | €3,114 | -€241 | -7.2% |
| Tangible fixed assets | 22/27 | €3,355 | €3,114 | -€241 | -7.2% |
| Plant, machinery and equipment | 23 | €1,674 | €1,427 | -€247 | -14.8% |
| Furniture and vehicles | 24 | €1,681 | €1,687 | +€6 | +0.4% |
| Current assets | 29/58 | €89,970 | €82,899 | -€7,071 | -7.9% |
| Amounts receivable within one year | 40/41 | €87,867 | €77,949 | -€9,918 | -11.3% |
| Trade receivables | 40 | €8,895 | €8,716 | -€179 | -2.0% |
| Other amounts receivable | 41 | €78,972 | €69,233 | -€9,739 | -12.3% |
| Cash at bank and in hand | 54/58 | €2,103 | €4,535 | +€2,432 | +115.6% |
| Deferred charges and accrued income | 490/1 | - | €415 | +€415 | |
| Total equity and liabilities | 10/49 | €93,325 | €86,013 | -€7,312 | -7.8% |
| Equity | 10/15 | €73,688 | €35,384 | -€38,304 | -52.0% |
| Contributions | 10/11 | €17,860 | €17,860 | = | 0.0% |
| Reserves | 13 | €55,620 | €17,310 | -€38,310 | -68.9% |
| Distributable reserves | 133 | €55,620 | €17,310 | -€38,310 | -68.9% |
| Profit (loss) carried forward | 14 | €208 | €214 | +€6 | +2.9% |
| Amounts payable | 17/49 | €19,637 | €50,629 | +€30,992 | +157.8% |
| Amounts payable within one year | 42/48 | €19,637 | €49,399 | +€29,762 | +151.6% |
| Trade debts | 44 | €411 | €1,106 | +€695 | +169.1% |
| Suppliers | 440/4 | €411 | €1,106 | +€695 | +169.1% |
| Taxes, remuneration and social security | 45 | €2,429 | €5,563 | +€3,134 | +129.0% |
| Taxes | 450/3 | €2,429 | €2,563 | +€134 | +5.5% |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €16,797 | €42,730 | +€25,933 | +154.4% |
| Accrued charges and deferred income | 492/3 | - | €1,230 | +€1,230 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €758 | €798 | +€40 | +5.3% |
| Other operating charges | 640/8 | €285 | €295 | +€10 | +3.5% |
| Gross operating margin | 9900 | €5,741 | €7,885 | +€2,144 | +37.3% |
| Operating profit (loss) | 9901 | €4,698 | €6,792 | +€2,094 | +44.6% |
| Financial charges | 65/66B | €213 | €284 | +€71 | +33.3% |
| Recurring financial charges | 65 | €213 | €284 | +€71 | +33.3% |
| Profit (loss) for the period before taxes | 9903 | €4,485 | €6,508 | +€2,023 | +45.1% |
| Income taxes | 67/77 | €1,547 | €2,082 | +€535 | +34.6% |
| Profit (loss) for the period | 9904 | €2,938 | €4,426 | +€1,488 | +50.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,938 | €4,426 | +€1,488 | +50.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.