DC CONSULT: 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.
DC CONSULT
Largest movements
- Tangible fixed assets -€1,150
down €1,150 (-28.2%), from €4,075 to €2,924
- Receivables within one year -€1,096
down €1,096 (-52.1%), from €2,105 to €1,009
of which Trade receivables: -€1,047
- Cash -€259
down €259 (-90.6%), from €286 to €27
mainly Trade debts (-€4,043) and Net result for the year (-€1,303)
- Trade debts -€4,043
down €4,043 (-77.7%), from €5,202 to €1,159
- Other debts +€2,841
up €2,841 (+12.2%), from €23,242 to €26,083
- Profit (loss) carried forward -€1,303
down €1,303 (-4.5%), from -€28,751 to -€30,054
- Depreciation -€487
down €487 (-18.5%), from €2,636 to €2,150
- Gross operating margin -€340
down €340 (-28.7%), from €1,187 to €846
- Financial charges -€128
no longer reported in 2025 (was €128)
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 | €6,466 | €3,961 | -€2,505 | -38.7% |
| Fixed assets | 21/28 | €4,075 | €2,924 | -€1,150 | -28.2% |
| Tangible fixed assets | 22/27 | €4,075 | €2,924 | -€1,150 | -28.2% |
| Furniture and vehicles | 24 | €4,075 | €2,924 | -€1,150 | -28.2% |
| Current assets | 29/58 | €2,391 | €1,036 | -€1,355 | -56.7% |
| Amounts receivable within one year | 40/41 | €2,105 | €1,009 | -€1,096 | -52.1% |
| Trade receivables | 40 | €1,996 | €949 | -€1,047 | -52.4% |
| Other amounts receivable | 41 | €109 | €60 | -€49 | -45.1% |
| Cash at bank and in hand | 54/58 | €286 | €27 | -€259 | -90.6% |
| Total equity and liabilities | 10/49 | €6,466 | €3,961 | -€2,505 | -38.7% |
| Equity | 10/15 | -€22,554 | -€23,857 | -€1,303 | -5.8% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,751 | -€30,054 | -€1,303 | -4.5% |
| Amounts payable | 17/49 | €29,020 | €27,818 | -€1,202 | -4.1% |
| Amounts payable within one year | 42/48 | €29,020 | €27,818 | -€1,202 | -4.1% |
| Trade debts | 44 | €5,202 | €1,159 | -€4,043 | -77.7% |
| Suppliers | 440/4 | €5,202 | €1,159 | -€4,043 | -77.7% |
| Taxes, remuneration and social security | 45 | €575 | €575 | = | 0.0% |
| Taxes | 450/3 | €575 | €575 | = | 0.0% |
| Other amounts payable | 47/48 | €23,242 | €26,083 | +€2,841 | +12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,636 | €2,150 | -€487 | -18.5% |
| Gross operating margin | 9900 | €1,187 | €846 | -€340 | -28.7% |
| Operating profit (loss) | 9901 | -€1,450 | -€1,303 | +€146 | +10.1% |
| Financial income | 75/76B | €5 | €0 | -€5 | -97.7% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -97.7% |
| Financial charges | 65/66B | €128 | - | -€128 | |
| Recurring financial charges | 65 | €128 | - | -€128 | |
| Profit (loss) for the period before taxes | 9903 | -€1,572 | -€1,303 | +€269 | +17.1% |
| Profit (loss) for the period | 9904 | -€1,572 | -€1,303 | +€269 | +17.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,572 | -€1,303 | +€269 | +17.1% |
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 14 October 2026 via checked.be.