DAT 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.
DAT CONSULTING
Largest movements
- Receivables after one year -€84,960
no longer reported in 2025 (was €84,960)
- Tangible fixed assets +€80,171
up €80,171 (+45.2%), from €177,369 to €257,540
of which Land and buildings: +€67,235
- Receivables within one year -€26,719
down €26,719 (-79.6%), from €33,576 to €6,857
of which Trade receivables: -€26,734
- Cash +€15,399
up €15,399 (+292.0%), from €5,273 to €20,672
mainly Receivables after one year (+€84,960) and Other debts (+€53,294)
- Formation expenses +€11,585
up €11,585 (+44.4%), from €26,093 to €37,678
- Other debts +€53,294
up €53,294 (+240.0%), from €22,202 to €75,496
- Advances received -€30,720
no longer reported in 2025 (was €30,720)
- Profit (loss) carried forward -€19,520
down €19,520 (-182.5%), from -€10,696 to -€30,216
- Debts after one year -€15,630
down €15,630 (-11.6%), from €135,000 to €119,370
- Current portion of long-term debt +€15,630
new in 2025: €15,630
- Depreciation +€10,203
up €10,203 (+698.9%), from €1,460 to €11,662
- Gross operating margin +€4,833
up €4,833 (+40.8%), from -€11,847 to -€7,014
- Other operating charges +€280
up €280 (+51.8%), from €541 to €821
- Financial charges -€148
down €148 (-87.1%), from €170 to €22
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 | €327,551 | €322,747 | -€4,805 | -1.5% |
| Formation expenses | 20 | €26,093 | €37,678 | +€11,585 | +44.4% |
| Fixed assets | 21/28 | €177,369 | €257,540 | +€80,171 | +45.2% |
| Tangible fixed assets | 22/27 | €177,369 | €257,540 | +€80,171 | +45.2% |
| Land and buildings | 22 | €168,516 | €235,751 | +€67,235 | +39.9% |
| Plant, machinery and equipment | 23 | €8,853 | €21,789 | +€12,936 | +146.1% |
| Current assets | 29/58 | €124,089 | €27,529 | -€96,560 | -77.8% |
| Amounts receivable after more than one year | 29 | €84,960 | - | -€84,960 | |
| Other amounts receivable | 291 | €84,960 | - | -€84,960 | |
| Amounts receivable within one year | 40/41 | €33,576 | €6,857 | -€26,719 | -79.6% |
| Trade receivables | 40 | €30,720 | €3,986 | -€26,734 | -87.0% |
| Other amounts receivable | 41 | €2,856 | €2,870 | +€15 | +0.5% |
| Cash at bank and in hand | 54/58 | €5,273 | €20,672 | +€15,399 | +292.0% |
| Deferred charges and accrued income | 490/1 | €280 | - | -€280 | |
| Total equity and liabilities | 10/49 | €327,551 | €322,747 | -€4,805 | -1.5% |
| Equity | 10/15 | €93,804 | €74,284 | -€19,520 | -20.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €102,000 | €102,000 | = | 0.0% |
| Distributable reserves | 133 | €102,000 | €102,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,696 | -€30,216 | -€19,520 | -182.5% |
| Amounts payable | 17/49 | €233,747 | €248,462 | +€14,715 | +6.3% |
| Amounts payable after more than one year | 17 | €135,000 | €119,370 | -€15,630 | -11.6% |
| Financial debts | 170/4 | €135,000 | €119,370 | -€15,630 | -11.6% |
| Amounts payable within one year | 42/48 | €98,747 | €129,092 | +€30,345 | +30.7% |
| Current portion of amounts payable after more than one year | 42 | - | €15,630 | +€15,630 | |
| Trade debts | 44 | €13,040 | €5,181 | -€7,859 | -60.3% |
| Suppliers | 440/4 | €13,040 | €5,181 | -€7,859 | -60.3% |
| Advances received on contracts in progress | 46 | €30,720 | - | -€30,720 | |
| Taxes, remuneration and social security | 45 | €32,785 | €32,785 | = | 0.0% |
| Taxes | 450/3 | €32,785 | €32,785 | = | 0.0% |
| Other amounts payable | 47/48 | €22,202 | €75,496 | +€53,294 | +240.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,460 | €11,662 | +€10,203 | +698.9% |
| Other operating charges | 640/8 | €541 | €821 | +€280 | +51.8% |
| Gross operating margin | 9900 | -€11,847 | -€7,014 | +€4,833 | +40.8% |
| Operating profit (loss) | 9901 | -€13,848 | -€19,498 | -€5,650 | -40.8% |
| Financial charges | 65/66B | €170 | €22 | -€148 | -87.1% |
| Recurring financial charges | 65 | €170 | €22 | -€148 | -87.1% |
| Profit (loss) for the period before taxes | 9903 | -€14,017 | -€19,520 | -€5,502 | -39.3% |
| Profit (loss) for the period | 9904 | -€14,017 | -€19,520 | -€5,502 | -39.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,017 | -€19,520 | -€5,502 | -39.3% |
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 9 October 2026 via checked.be.