DAYS CONSULTING & SERVICES: 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.
DAYS CONSULTING & SERVICES
Largest movements
- Cash -€177,086
down €177,086 (-52.6%), from €336,722 to €159,636
mainly Receivables within one year (-€98,663) and Provisions (-€75,000)
- Receivables within one year +€98,663
up €98,663 (+75.1%), from €131,441 to €230,105
of which Trade receivables: +€93,926
- Tangible fixed assets -€5,543
down €5,543 (-50.0%), from €11,086 to €5,543
- Provisions -€75,000
no longer reported in 2024 (was €75,000)
- Trade debts -€4,874
down €4,874 (-2.6%), from €188,488 to €183,613
- Financial charges +€79,957
up €79,957 (+16,779%), from €477 to €80,434
of which Non-recurring financial charges: +€80,143
- Gross operating margin -€57,394
down €57,394 (-36.0%), from €159,465 to €102,071
- Staff costs -€13,986
down €13,986 (-98.6%), from €14,183 to €197
- Taxes +€5,987
up €5,987 (+59.9%), from €10,000 to €15,987
- Other operating charges -€2,730
down €2,730 (-65.8%), from €4,152 to €1,422
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €479,249 | €395,283 | -€83,966 | -17.5% |
| Fixed assets | 21/28 | €11,086 | €5,543 | -€5,543 | -50.0% |
| Tangible fixed assets | 22/27 | €11,086 | €5,543 | -€5,543 | -50.0% |
| Furniture and vehicles | 24 | €11,086 | €5,543 | -€5,543 | -50.0% |
| Current assets | 29/58 | €468,163 | €389,740 | -€78,423 | -16.8% |
| Amounts receivable within one year | 40/41 | €131,441 | €230,105 | +€98,663 | +75.1% |
| Trade receivables | 40 | €129,507 | €223,434 | +€93,926 | +72.5% |
| Other amounts receivable | 41 | €1,934 | €6,671 | +€4,737 | +245% |
| Cash at bank and in hand | 54/58 | €336,722 | €159,636 | -€177,086 | -52.6% |
| Total equity and liabilities | 10/49 | €479,249 | €395,283 | -€83,966 | -17.5% |
| Equity | 10/15 | €213,181 | €211,670 | -€1,511 | -0.7% |
| Contributions | 10/11 | €18,601 | €18,601 | = | 0.0% |
| Contributions outside capital | 11 | €18,601 | €18,601 | = | 0.0% |
| Other | 1109/19 | €18,601 | €18,601 | = | 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 | €192,720 | €191,209 | -€1,511 | -0.8% |
| Provisions and deferred taxes | 16 | €75,000 | - | -€75,000 | |
| Provisions for liabilities and charges | 160/5 | €75,000 | - | -€75,000 | |
| Environmental obligations | 163 | €75,000 | - | -€75,000 | |
| Amounts payable | 17/49 | €191,068 | €183,613 | -€7,454 | -3.9% |
| Amounts payable within one year | 42/48 | €191,068 | €183,613 | -€7,454 | -3.9% |
| Trade debts | 44 | €188,488 | €183,613 | -€4,874 | -2.6% |
| Suppliers | 440/4 | €188,488 | €183,613 | -€4,874 | -2.6% |
| Taxes, remuneration and social security | 45 | €2,580 | - | -€2,580 | |
| Taxes | 450/3 | €293 | - | -€293 | |
| Remuneration and social security | 454/9 | €2,287 | - | -€2,287 | |
| Remuneration, social security and pensions | 62 | €14,183 | €197 | -€13,986 | -98.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,543 | €5,543 | = | 0.0% |
| Other operating charges | 640/8 | €4,152 | €1,422 | -€2,730 | -65.8% |
| Non-recurring operating charges | 66A | €101,498 | - | -€101,498 | |
| Gross operating margin | 9900 | €159,465 | €102,071 | -€57,394 | -36.0% |
| Operating profit (loss) | 9901 | €34,089 | €94,909 | +€60,820 | +178% |
| Financial charges | 65/66B | €477 | €80,434 | +€79,957 | +16,779% |
| Recurring financial charges | 65 | €477 | €291 | -€186 | -39.0% |
| Non-recurring financial charges | 66B | - | €80,143 | +€80,143 | |
| Profit (loss) for the period before taxes | 9903 | €33,612 | €14,475 | -€19,137 | -56.9% |
| Income taxes | 67/77 | €10,000 | €15,987 | +€5,987 | +59.9% |
| Profit (loss) for the period | 9904 | €23,612 | -€1,511 | -€25,123 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,612 | -€1,511 | -€25,123 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.