Dargent 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.
Dargent Consulting
Largest movements
- Cash +€97,434
up €97,434 (+81.2%), from €120,029 to €217,463
mainly Net result for the year (+€75,839) and Receivables within one year (+€50,811)
- Receivables within one year -€50,811
down €50,811 (-57.6%), from €88,149 to €37,338
of which Other amounts receivable: -€31,556
- Receivables after one year +€30,202
new in 2025: €30,202
- Tangible fixed assets -€11,537
down €11,537 (-68.7%), from €16,782 to €5,245
of which Furniture and vehicles: -€13,232
- Profit (loss) carried forward +€75,839
up €75,839 (+62.2%), from €121,847 to €197,686
- Tax, wage and social debts -€11,847
down €11,847 (-25.3%), from €46,896 to €35,049
of which Taxes: -€16,275
- Gross operating margin -€37,861
down €37,861 (-18.9%), from €200,339 to €162,478
- Staff costs +€25,868
up €25,868 (+68.8%), from €37,587 to €63,455
- Taxes -€15,003
down €15,003 (-41.2%), from €36,384 to €21,382
- Financial income +€4,133
up €4,133 (+1,087,539%), from €0 to €4,133
- Other operating charges +€3,366
up €3,366 (+3,333%), from €101 to €3,467
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 | €224,960 | €290,248 | +€65,288 | +29.0% |
| Fixed assets | 21/28 | €16,782 | €5,245 | -€11,537 | -68.7% |
| Tangible fixed assets | 22/27 | €16,782 | €5,245 | -€11,537 | -68.7% |
| Furniture and vehicles | 24 | €16,782 | €3,550 | -€13,232 | -78.8% |
| Other tangible fixed assets | 26 | - | €1,695 | +€1,695 | |
| Current assets | 29/58 | €208,178 | €285,002 | +€76,825 | +36.9% |
| Amounts receivable after more than one year | 29 | - | €30,202 | +€30,202 | |
| Other amounts receivable | 291 | - | €30,202 | +€30,202 | |
| Amounts receivable within one year | 40/41 | €88,149 | €37,338 | -€50,811 | -57.6% |
| Trade receivables | 40 | €54,180 | €34,925 | -€19,255 | -35.5% |
| Other amounts receivable | 41 | €33,969 | €2,413 | -€31,556 | -92.9% |
| Cash at bank and in hand | 54/58 | €120,029 | €217,463 | +€97,434 | +81.2% |
| Total equity and liabilities | 10/49 | €224,960 | €290,248 | +€65,288 | +29.0% |
| Equity | 10/15 | €171,847 | €247,686 | +€75,839 | +44.1% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €121,847 | €197,686 | +€75,839 | +62.2% |
| Amounts payable | 17/49 | €53,113 | €42,562 | -€10,551 | -19.9% |
| Amounts payable within one year | 42/48 | €53,113 | €42,562 | -€10,551 | -19.9% |
| Trade debts | 44 | €6,217 | €6,932 | +€716 | +11.5% |
| Suppliers | 440/4 | €6,217 | €6,932 | +€716 | +11.5% |
| Taxes, remuneration and social security | 45 | €46,896 | €35,049 | -€11,847 | -25.3% |
| Taxes | 450/3 | €40,841 | €24,566 | -€16,275 | -39.8% |
| Remuneration and social security | 454/9 | €6,056 | €10,483 | +€4,428 | +73.1% |
| Other amounts payable | 47/48 | - | €581 | +€581 | |
| Remuneration, social security and pensions | 62 | €37,587 | €63,455 | +€25,868 | +68.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,401 | €1,860 | -€2,540 | -57.7% |
| Other operating charges | 640/8 | €101 | €3,467 | +€3,366 | +3,333% |
| Gross operating margin | 9900 | €200,339 | €162,478 | -€37,861 | -18.9% |
| Operating profit (loss) | 9901 | €158,250 | €93,696 | -€64,554 | -40.8% |
| Financial income | 75/76B | €0 | €4,133 | +€4,133 | +1,087,539% |
| Recurring financial income | 75 | €0 | €4,133 | +€4,133 | +1,087,539% |
| Financial charges | 65/66B | €19 | €609 | +€590 | +3,054% |
| Recurring financial charges | 65 | €19 | €609 | +€590 | +3,054% |
| Profit (loss) for the period before taxes | 9903 | €158,231 | €97,220 | -€61,011 | -38.6% |
| Income taxes | 67/77 | €36,384 | €21,382 | -€15,003 | -41.2% |
| Profit (loss) for the period | 9904 | €121,847 | €75,839 | -€46,008 | -37.8% |
| Profit (loss) for the period to be appropriated | 9905 | €121,847 | €75,839 | -€46,008 | -37.8% |
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 14 October 2026 via checked.be.