DC Consult: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
DC Consult
Largest movements
- Cash +€6,280
up €6,280 (+23.4%), from €26,782 to €33,061
mainly Net result for the year (+€14,420) and Tax, wage and social debts (+€3,417)
- Receivables within one year +€6,212
up €6,212 (+97.7%), from €6,360 to €12,572
of which Trade receivables: +€6,212
- Tangible fixed assets -€2,578
down €2,578 (-77.2%), from €3,341 to €763
- Current investments +€1,465
up €1,465 (+4.2%), from €35,126 to €36,591
- Reserves +€14,420
up €14,420 (+59.1%), from €24,411 to €38,831
of which Distributable reserves: +€14,420
- Other debts -€6,880
down €6,880 (-34.0%), from €20,250 to €13,370
- Tax, wage and social debts +€3,417
up €3,417 (+49.8%), from €6,854 to €10,270
- Trade debts +€1,124
up €1,124 (+46.8%), from €2,401 to €3,525
- Gross operating margin +€42,688
up €42,688, from -€23,949 to €18,739
- Financial income +€1,997
up €1,997 (+16,131%), from €12 to €2,009
- Taxes +€1,455
up €1,455 (+484%), from €301 to €1,756
- Financial charges -€709
down €709 (-36.9%), from €1,923 to €1,214
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €72,787 | €84,868 | +€12,080 | +16.6% |
| Fixed assets | 21/28 | €3,341 | €763 | -€2,578 | -77.2% |
| Tangible fixed assets | 22/27 | €3,341 | €763 | -€2,578 | -77.2% |
| Furniture and vehicles | 24 | €3,341 | €763 | -€2,578 | -77.2% |
| Current assets | 29/58 | €69,446 | €84,105 | +€14,659 | +21.1% |
| Amounts receivable within one year | 40/41 | €6,360 | €12,572 | +€6,212 | +97.7% |
| Trade receivables | 40 | €4,661 | €10,872 | +€6,212 | +133% |
| Other amounts receivable | 41 | €1,699 | €1,699 | = | 0.0% |
| Current investments | 50/53 | €35,126 | €36,591 | +€1,465 | +4.2% |
| Cash at bank and in hand | 54/58 | €26,782 | €33,061 | +€6,280 | +23.4% |
| Deferred charges and accrued income | 490/1 | €1,179 | €1,881 | +€703 | +59.6% |
| Total equity and liabilities | 10/49 | €72,787 | €84,868 | +€12,080 | +16.6% |
| Equity | 10/15 | €43,282 | €57,702 | +€14,420 | +33.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €24,411 | €38,831 | +€14,420 | +59.1% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Other | 1319 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €22,552 | €36,972 | +€14,420 | +63.9% |
| Profit (loss) carried forward | 14 | €279 | €279 | = | 0.0% |
| Amounts payable | 17/49 | €29,505 | €27,165 | -€2,340 | -7.9% |
| Amounts payable within one year | 42/48 | €29,505 | €27,165 | -€2,340 | -7.9% |
| Trade debts | 44 | €2,401 | €3,525 | +€1,124 | +46.8% |
| Suppliers | 440/4 | €2,401 | €3,525 | +€1,124 | +46.8% |
| Taxes, remuneration and social security | 45 | €6,854 | €10,270 | +€3,417 | +49.8% |
| Taxes | 450/3 | €6,854 | €10,270 | +€3,417 | +49.8% |
| Other amounts payable | 47/48 | €20,250 | €13,370 | -€6,880 | -34.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,640 | €2,578 | -€62 | -2.4% |
| Other operating charges | 640/8 | €761 | €780 | +€19 | +2.5% |
| Gross operating margin | 9900 | -€23,949 | €18,739 | +€42,688 | |
| Operating profit (loss) | 9901 | -€27,351 | €15,381 | +€42,732 | |
| Financial income | 75/76B | €12 | €2,009 | +€1,997 | +16,131% |
| Recurring financial income | 75 | €12 | €2,009 | +€1,997 | +16,131% |
| Financial charges | 65/66B | €1,923 | €1,214 | -€709 | -36.9% |
| Recurring financial charges | 65 | €1,923 | €1,214 | -€709 | -36.9% |
| Profit (loss) for the period before taxes | 9903 | -€29,261 | €16,176 | +€45,438 | |
| Income taxes | 67/77 | €301 | €1,756 | +€1,455 | +484% |
| Profit (loss) for the period | 9904 | -€29,562 | €14,420 | +€43,983 | |
| Profit (loss) for the period to be appropriated | 9905 | -€29,562 | €14,420 | +€43,983 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.