DC CONSULT: what changed
Two fiscal 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 +€18,799
up €18,799 (+413.6%), from €4,546 to €23,345
of which Furniture and vehicles: +€17,408
- Receivables within one year -€1,674
down €1,674 (-14.6%), from €11,463 to €9,789
of which Trade receivables: -€7,995
- Cash -€1,487
down €1,487 (-10.3%), from €14,464 to €12,977
mainly Investment in fixed assets (net) (-€24,655) and Net result for the year (-€3,447)
- Deferred charges and accrued income -€756
down €756 (-51.7%), from €1,461 to €705
- Other debts +€17,962
up €17,962 (+83.8%), from €21,435 to €39,397
- Profit (loss) carried forward -€3,447
down €3,447 (-335.5%), from -€1,027 to -€4,474
- Trade debts +€3,373
new in 2024: €3,373
- Tax, wage and social debts -€2,162
no longer reported in 2024 (was €2,162)
- Accrued charges and deferred income -€844
no longer reported in 2024 (was €844)
- Gross operating margin -€13,421
down €13,421 (-78.9%), from €17,004 to €3,584
- Depreciation +€1,887
up €1,887 (+47.5%), from €3,968 to €5,855
- Financial income -€1,832
down €1,832 (-93.7%), from €1,955 to €123
of which Financial income: -€1,832
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.
Cash bridge derived
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 | €33,125 | €48,007 | +€14,882 | +44.9% |
| Fixed assets | 21/28 | €5,737 | €24,536 | +€18,799 | +327.7% |
| Tangible fixed assets | 22/27 | €4,546 | €23,345 | +€18,799 | +413.6% |
| Land and buildings | 22 | €3,142 | €2,360 | -€781 | -24.9% |
| Plant, machinery and equipment | 23 | €465 | €2,638 | +€2,173 | +466.9% |
| Furniture and vehicles | 24 | €939 | €18,347 | +€17,408 | +1854.1% |
| Financial fixed assets | 28 | €1,191 | €1,191 | = | 0.0% |
| Current assets | 29/58 | €27,388 | €23,471 | -€3,917 | -14.3% |
| Amounts receivable within one year | 40/41 | €11,463 | €9,789 | -€1,674 | -14.6% |
| Trade receivables | 40 | €10,904 | €2,909 | -€7,995 | -73.3% |
| Other amounts receivable | 41 | €559 | €6,880 | +€6,321 | +1131.4% |
| Cash at bank and in hand | 54/58 | €14,464 | €12,977 | -€1,487 | -10.3% |
| Deferred charges and accrued income | 490/1 | €1,461 | €705 | -€756 | -51.7% |
| Total equity and liabilities | 10/49 | €33,125 | €48,007 | +€14,882 | +44.9% |
| Equity | 10/15 | €8,684 | €5,237 | -€3,447 | -39.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €3,511 | €3,511 | = | 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% |
| Distributable reserves | 133 | €1,651 | €1,651 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,027 | -€4,474 | -€3,447 | -335.5% |
| Amounts payable | 17/49 | €24,441 | €42,770 | +€18,329 | +75.0% |
| Amounts payable within one year | 42/48 | €23,597 | €42,770 | +€19,173 | +81.3% |
| Trade debts | 44 | - | €3,373 | +€3,373 | |
| Suppliers | 440/4 | - | €3,373 | +€3,373 | |
| Taxes, remuneration and social security | 45 | €2,162 | - | -€2,162 | |
| Taxes | 450/3 | €2,162 | - | -€2,162 | |
| Other amounts payable | 47/48 | €21,435 | €39,397 | +€17,962 | +83.8% |
| Accrued charges and deferred income | 492/3 | €844 | - | -€844 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,968 | €5,855 | +€1,887 | +47.5% |
| Other operating charges | 640/8 | €285 | €454 | +€169 | +59.2% |
| Gross operating margin | 9900 | €17,004 | €3,584 | -€13,421 | -78.9% |
| Operating profit (loss) | 9901 | €12,751 | -€2,726 | -€15,476 | |
| Financial income | 75/76B | €1,955 | €123 | -€1,832 | -93.7% |
| Recurring financial income | 75 | €1,955 | €123 | -€1,832 | -93.7% |
| Non-recurring financial income | 76B | €1,955 | €123 | -€1,832 | -93.7% |
| Financial charges | 65/66B | €682 | €588 | -€94 | -13.8% |
| Recurring financial charges | 65 | €681 | €585 | -€96 | -14.1% |
| Non-recurring financial charges | 66B | €1 | €3 | +€2 | +207.6% |
| Profit (loss) for the period before taxes | 9903 | €14,024 | -€3,190 | -€17,214 | |
| Income taxes | 67/77 | €143 | €257 | +€113 | +79.0% |
| Profit (loss) for the period | 9904 | €13,881 | -€3,447 | -€17,327 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,881 | -€3,447 | -€17,327 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.