DATA 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.
DATA CONSULTING
Largest movements
- Receivables within one year -€26,829
down €26,829 (-43.2%), from €62,083 to €35,254
of which Other amounts receivable: -€55,632
- Cash -€21,044
down €21,044 (-100%), from €21,044 to €0
mainly Tax, wage and social debts (-€42,712) and Net result for the year (-€22,110)
- Tangible fixed assets -€3,541
down €3,541 (-40.9%), from €8,666 to €5,125
of which Plant, machinery and equipment: -€2,715
- Deferred charges and accrued income -€1,242
down €1,242 (-80.8%), from €1,537 to €295
- Tax, wage and social debts -€42,712
down €42,712 (-97.6%), from €43,767 to €1,055
- Profit (loss) carried forward -€22,110
down €22,110, from €115 to -€21,995
- Other debts +€6,166
new in 2025: €6,166
- Trade debts +€4,934
up €4,934 (+173%), from €2,846 to €7,780
- Short-term financial debts +€1,069
new in 2025: €1,069
- Gross operating margin -€55,250
down €55,250, from €40,298 to -€14,952
- Taxes -€8,033
no longer reported in 2025 (was €8,033)
- Other operating charges -€5,258
down €5,258 (-90.6%), from €5,805 to €547
- Financial charges -€4,405
down €4,405 (-70.5%), from €6,252 to €1,847
- Depreciation -€510
down €510 (-9.7%), from €5,274 to €4,764
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 | €93,330 | €40,674 | -€52,656 | -56.4% |
| Fixed assets | 21/28 | €8,666 | €5,125 | -€3,541 | -40.9% |
| Tangible fixed assets | 22/27 | €8,666 | €5,125 | -€3,541 | -40.9% |
| Plant, machinery and equipment | 23 | €5,527 | €2,812 | -€2,715 | -49.1% |
| Furniture and vehicles | 24 | €3,139 | €2,313 | -€826 | -26.3% |
| Current assets | 29/58 | €84,664 | €35,549 | -€49,115 | -58.0% |
| Amounts receivable within one year | 40/41 | €62,083 | €35,254 | -€26,829 | -43.2% |
| Trade receivables | 40 | €6,451 | €35,254 | +€28,803 | +446% |
| Other amounts receivable | 41 | €55,632 | - | -€55,632 | |
| Cash at bank and in hand | 54/58 | €21,044 | €0 | -€21,044 | -100% |
| Deferred charges and accrued income | 490/1 | €1,537 | €295 | -€1,242 | -80.8% |
| Total equity and liabilities | 10/49 | €93,330 | €40,674 | -€52,656 | -56.4% |
| Equity | 10/15 | €46,715 | €24,605 | -€22,110 | -47.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €26,600 | €26,600 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €24,600 | €24,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €115 | -€21,995 | -€22,110 | |
| Amounts payable | 17/49 | €46,615 | €16,070 | -€30,545 | -65.5% |
| Amounts payable within one year | 42/48 | €46,613 | €16,070 | -€30,543 | -65.5% |
| Financial debts | 43 | - | €1,069 | +€1,069 | |
| Credit institutions | 430/8 | - | €1,069 | +€1,069 | |
| Trade debts | 44 | €2,846 | €7,780 | +€4,934 | +173% |
| Suppliers | 440/4 | €2,846 | €7,780 | +€4,934 | +173% |
| Taxes, remuneration and social security | 45 | €43,767 | €1,055 | -€42,712 | -97.6% |
| Taxes | 450/3 | €43,767 | €1,055 | -€42,712 | -97.6% |
| Other amounts payable | 47/48 | - | €6,166 | +€6,166 | |
| Accrued charges and deferred income | 492/3 | €2 | - | -€2 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,274 | €4,764 | -€510 | -9.7% |
| Other operating charges | 640/8 | €5,805 | €547 | -€5,258 | -90.6% |
| Gross operating margin | 9900 | €40,298 | -€14,952 | -€55,250 | |
| Operating profit (loss) | 9901 | €29,219 | -€20,263 | -€49,482 | |
| Financial income | 75/76B | €266 | - | -€266 | |
| Recurring financial income | 75 | €266 | - | -€266 | |
| Financial charges | 65/66B | €6,252 | €1,847 | -€4,405 | -70.5% |
| Recurring financial charges | 65 | €6,252 | €1,847 | -€4,405 | -70.5% |
| Profit (loss) for the period before taxes | 9903 | €23,233 | -€22,110 | -€45,343 | |
| Income taxes | 67/77 | €8,033 | - | -€8,033 | |
| Profit (loss) for the period | 9904 | €15,200 | -€22,110 | -€37,310 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,200 | -€22,110 | -€37,310 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.