DART 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.
DART Consulting
Largest movements
- Receivables within one year -€6,165
down €6,165 (-39.8%), from €15,505 to €9,340
of which Trade receivables: -€5,821
- Tangible fixed assets -€3,089
down €3,089 (-43.3%), from €7,137 to €4,047
- Cash -€1,220
down €1,220 (-6.6%), from €18,490 to €17,270
mainly Net result for the year (-€8,815) and Tax, wage and social debts (-€1,051)
- Profit (loss) carried forward -€8,815
down €8,815 (-79.2%), from €11,138 to €2,322
- Tax, wage and social debts -€1,051
down €1,051 (-78.0%), from €1,348 to €296
- Trade debts -€607
down €607 (-7.4%), from €8,187 to €7,579
- Gross operating margin -€4,167
down €4,167 (-997.6%), from -€418 to -€4,585
- Depreciation +€1,070
up €1,070 (+53.0%), from €2,019 to €3,089
- Other operating charges +€865
up €865 (+535.9%), from €161 to €1,027
- Taxes -€206
down €206, from €171 to -€34
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 | €41,132 | €30,658 | -€10,474 | -25.5% |
| Fixed assets | 21/28 | €7,137 | €4,047 | -€3,089 | -43.3% |
| Tangible fixed assets | 22/27 | €7,137 | €4,047 | -€3,089 | -43.3% |
| Furniture and vehicles | 24 | €7,137 | €4,047 | -€3,089 | -43.3% |
| Current assets | 29/58 | €33,995 | €26,610 | -€7,385 | -21.7% |
| Amounts receivable within one year | 40/41 | €15,505 | €9,340 | -€6,165 | -39.8% |
| Trade receivables | 40 | €15,161 | €9,340 | -€5,821 | -38.4% |
| Other amounts receivable | 41 | €344 | - | -€344 | |
| Cash at bank and in hand | 54/58 | €18,490 | €17,270 | -€1,220 | -6.6% |
| Total equity and liabilities | 10/49 | €41,132 | €30,658 | -€10,474 | -25.5% |
| Equity | 10/15 | €31,598 | €22,782 | -€8,815 | -27.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,138 | €2,322 | -€8,815 | -79.2% |
| Amounts payable | 17/49 | €9,534 | €7,876 | -€1,659 | -17.4% |
| Amounts payable within one year | 42/48 | €9,534 | €7,876 | -€1,659 | -17.4% |
| Trade debts | 44 | €8,187 | €7,579 | -€607 | -7.4% |
| Suppliers | 440/4 | €8,187 | €7,579 | -€607 | -7.4% |
| Taxes, remuneration and social security | 45 | €1,348 | €296 | -€1,051 | -78.0% |
| Taxes | 450/3 | €1,348 | €296 | -€1,051 | -78.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,019 | €3,089 | +€1,070 | +53.0% |
| Other operating charges | 640/8 | €161 | €1,027 | +€865 | +535.9% |
| Gross operating margin | 9900 | -€418 | -€4,585 | -€4,167 | -997.6% |
| Operating profit (loss) | 9901 | -€2,598 | -€8,700 | -€6,102 | -234.8% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €135 | €150 | +€15 | +11.1% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,733 | -€8,850 | -€6,116 | -223.8% |
| Income taxes | 67/77 | €171 | -€34 | -€206 | |
| Profit (loss) for the period | 9904 | -€2,905 | -€8,815 | -€5,911 | -203.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,905 | -€8,815 | -€5,911 | -203.5% |
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 10 October 2026 via checked.be.