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
- Cash -€143,449
down €143,449 (-59.5%), from €241,271 to €97,822
mainly Current investments (-€120,000) and Debts after one year (-€50,000)
- Current investments +€120,000
up €120,000 (+2,057%), from €5,834 to €125,834
- Receivables within one year +€14,733
up €14,733 (+639%), from €2,307 to €17,040
- Tangible fixed assets +€8,014
up €8,014 (+1.6%), from €493,538 to €501,552
of which Land and buildings: +€13,289
- Debts after one year -€50,000
no longer reported in 2025 (was €50,000)
- Other debts +€26,008
up €26,008 (+496%), from €5,240 to €31,248
- Profit (loss) carried forward +€25,503
up €25,503 (+4.5%), from €565,976 to €591,479
- Tax, wage and social debts -€7,606
down €7,606 (-25.5%), from €29,774 to €22,168
- Trade debts +€7,453
up €7,453 (+2,160%), from €345 to €7,798
- Gross operating margin -€21,890
down €21,890 (-23.3%), from €93,920 to €72,030
- Taxes -€8,232
down €8,232 (-36.7%), from €22,434 to €14,202
- Depreciation -€1,243
down €1,243 (-4.1%), from €30,468 to €29,225
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 | €743,388 | €742,690 | -€698 | -0.1% |
| Fixed assets | 21/28 | €493,538 | €501,552 | +€8,014 | +1.6% |
| Tangible fixed assets | 22/27 | €493,538 | €501,552 | +€8,014 | +1.6% |
| Land and buildings | 22 | €452,052 | €465,341 | +€13,289 | +2.9% |
| Plant, machinery and equipment | 23 | €27,482 | €22,983 | -€4,499 | -16.4% |
| Furniture and vehicles | 24 | €14,004 | €13,228 | -€776 | -5.5% |
| Current assets | 29/58 | €249,850 | €241,138 | -€8,712 | -3.5% |
| Amounts receivable within one year | 40/41 | €2,307 | €17,040 | +€14,733 | +639% |
| Trade receivables | 40 | €2,307 | €17,040 | +€14,733 | +639% |
| Current investments | 50/53 | €5,834 | €125,834 | +€120,000 | +2,057% |
| Cash at bank and in hand | 54/58 | €241,271 | €97,822 | -€143,449 | -59.5% |
| Deferred charges and accrued income | 490/1 | €438 | €442 | +€4 | +0.9% |
| Total equity and liabilities | 10/49 | €743,388 | €742,690 | -€698 | -0.1% |
| Equity | 10/15 | €646,470 | €670,616 | +€24,146 | +3.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €68,094 | €66,737 | -€1,357 | -2.0% |
| Tax-exempt reserves | 132 | €22,439 | €21,082 | -€1,357 | -6.0% |
| Distributable reserves | 133 | €45,655 | €45,655 | = | 0.0% |
| Profit (loss) carried forward | 14 | €565,976 | €591,479 | +€25,503 | +4.5% |
| Provisions and deferred taxes | 16 | €11,559 | €10,860 | -€699 | -6.0% |
| Deferred taxes | 168 | €11,559 | €10,860 | -€699 | -6.0% |
| Amounts payable | 17/49 | €85,359 | €61,214 | -€24,145 | -28.3% |
| Amounts payable after more than one year | 17 | €50,000 | - | -€50,000 | |
| Other amounts payable | 178/9 | €50,000 | - | -€50,000 | |
| Amounts payable within one year | 42/48 | €35,359 | €61,214 | +€25,855 | +73.1% |
| Trade debts | 44 | €345 | €7,798 | +€7,453 | +2,160% |
| Suppliers | 440/4 | €345 | €7,798 | +€7,453 | +2,160% |
| Taxes, remuneration and social security | 45 | €29,774 | €22,168 | -€7,606 | -25.5% |
| Taxes | 450/3 | €29,774 | €22,168 | -€7,606 | -25.5% |
| Other amounts payable | 47/48 | €5,240 | €31,248 | +€26,008 | +496% |
| Non-recurring operating income | 76A | - | €500 | +€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,468 | €29,225 | -€1,243 | -4.1% |
| Other operating charges | 640/8 | €3,521 | €4,017 | +€496 | +14.1% |
| Gross operating margin | 9900 | €93,920 | €72,030 | -€21,890 | -23.3% |
| Operating profit (loss) | 9901 | €59,931 | €38,788 | -€21,143 | -35.3% |
| Financial income | 75/76B | €1,193 | €1,128 | -€65 | -5.4% |
| Recurring financial income | 75 | €1,193 | €1,128 | -€65 | -5.4% |
| Financial charges | 65/66B | €2,409 | €2,267 | -€142 | -5.9% |
| Recurring financial charges | 65 | €2,409 | €2,267 | -€142 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | €58,715 | €37,649 | -€21,066 | -35.9% |
| Transfer from deferred taxes | 780 | €699 | €699 | = | 0.0% |
| Income taxes | 67/77 | €22,434 | €14,202 | -€8,232 | -36.7% |
| Profit (loss) for the period | 9904 | €36,980 | €24,146 | -€12,834 | -34.7% |
| Transfer from tax-exempt reserves | 789 | €1,357 | €1,357 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €38,337 | €25,503 | -€12,834 | -33.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.