DAS CONSULTANCY: 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.
DAS CONSULTANCY
Largest movements
- Current investments +€169,999
up €169,999 (+717.9%), from €23,680 to €193,679
- Cash -€169,468
down €169,468 (-93.1%), from €181,944 to €12,476
mainly Current investments (-€169,999) and Investment in fixed assets (net) (-€142,657)
- Tangible fixed assets +€128,587
up €128,587 (+532.3%), from €24,156 to €152,743
of which Furniture and vehicles: +€129,742
- Receivables after one year -€50,000
down €50,000 (-100.0%), from €50,000 to €0
- Reserves +€72,977
up €72,977 (+31.8%), from €229,646 to €302,623
- Tax, wage and social debts +€4,518
up €4,518 (+30.3%), from €14,907 to €19,425
- Gross operating margin +€12,335
up €12,335 (+11.8%), from €104,651 to €116,986
- Depreciation +€10,283
up €10,283 (+271.5%), from €3,788 to €14,070
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 | €304,063 | €384,056 | +€79,993 | +26.3% |
| Fixed assets | 21/28 | €24,156 | €152,743 | +€128,587 | +532.3% |
| Tangible fixed assets | 22/27 | €24,156 | €152,743 | +€128,587 | +532.3% |
| Plant, machinery and equipment | 23 | €1,440 | €1,111 | -€329 | -22.9% |
| Furniture and vehicles | 24 | €4,896 | €134,638 | +€129,742 | +2650.0% |
| Other tangible fixed assets | 26 | €17,820 | €16,994 | -€825 | -4.6% |
| Current assets | 29/58 | €279,907 | €231,313 | -€48,593 | -17.4% |
| Amounts receivable after more than one year | 29 | €50,000 | €0 | -€50,000 | -100.0% |
| Other amounts receivable | 291 | €50,000 | €0 | -€50,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €19,460 | €21,390 | +€1,930 | +9.9% |
| Trade receivables | 40 | €19,460 | €21,390 | +€1,930 | +9.9% |
| Current investments | 50/53 | €23,680 | €193,679 | +€169,999 | +717.9% |
| Cash at bank and in hand | 54/58 | €181,944 | €12,476 | -€169,468 | -93.1% |
| Deferred charges and accrued income | 490/1 | €4,823 | €3,768 | -€1,054 | -21.9% |
| Total equity and liabilities | 10/49 | €304,063 | €384,056 | +€79,993 | +26.3% |
| Equity | 10/15 | €276,776 | €349,753 | +€72,977 | +26.4% |
| Contributions | 10/11 | €47,130 | €47,130 | = | 0.0% |
| Reserves | 13 | €229,646 | €302,623 | +€72,977 | +31.8% |
| Distributable reserves | 133 | €229,646 | €302,623 | +€72,977 | +31.8% |
| Amounts payable | 17/49 | €27,287 | €34,303 | +€7,016 | +25.7% |
| Amounts payable within one year | 42/48 | €27,287 | €34,303 | +€7,016 | +25.7% |
| Trade debts | 44 | €680 | €803 | +€123 | +18.0% |
| Suppliers | 440/4 | €680 | €803 | +€123 | +18.0% |
| Taxes, remuneration and social security | 45 | €14,907 | €19,425 | +€4,518 | +30.3% |
| Taxes | 450/3 | €14,907 | €19,425 | +€4,518 | +30.3% |
| Other amounts payable | 47/48 | €11,700 | €14,076 | +€2,376 | +20.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,788 | €14,070 | +€10,283 | +271.5% |
| Other operating charges | 640/8 | €1,508 | €1,332 | -€176 | -11.7% |
| Gross operating margin | 9900 | €104,651 | €116,986 | +€12,335 | +11.8% |
| Operating profit (loss) | 9901 | €99,355 | €101,584 | +€2,229 | +2.2% |
| Financial income | 75/76B | €6,021 | €6,076 | +€55 | +0.9% |
| Recurring financial income | 75 | €6,021 | €6,076 | +€55 | +0.9% |
| Financial charges | 65/66B | €2,970 | €3,400 | +€430 | +14.5% |
| Recurring financial charges | 65 | €2,970 | €3,400 | +€430 | +14.5% |
| Profit (loss) for the period before taxes | 9903 | €102,406 | €104,260 | +€1,854 | +1.8% |
| Income taxes | 67/77 | €30,767 | €31,282 | +€515 | +1.7% |
| Profit (loss) for the period | 9904 | €71,639 | €72,977 | +€1,339 | +1.9% |
| Profit (loss) for the period to be appropriated | 9905 | €71,639 | €72,977 | +€1,339 | +1.9% |
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 3 October 2026 via checked.be.