DC CONSULT VD: 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 VD
Largest movements
- Receivables within one year -€100,202
down €100,202 (-94.3%), from €106,223 to €6,021
of which Other amounts receivable: -€105,220
- Other debts -€243,451
down €243,451 (-39.4%), from €618,643 to €375,192
- Reserves +€64,429
up €64,429 (+9.8%), from €655,972 to €720,401
of which Distributable reserves: +€64,429
- Trade debts +€37,549
up €37,549 (+1593.5%), from €2,356 to €39,905
- Accrued charges and deferred income +€27,306
up €27,306 (+85.1%), from €32,095 to €59,401
- Tax, wage and social debts +€25,930
up €25,930 (+88.7%), from €29,240 to €55,170
- Financial income -€165,262
down €165,262 (-98.8%), from €167,207 to €1,945
- Gross operating margin +€86,091
up €86,091 (+68.2%), from €126,242 to €212,333
- Taxes +€31,306
up €31,306 (+378.7%), from €8,267 to €39,573
- Financial charges -€12,394
down €12,394 (-26.3%), from €47,174 to €34,780
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.
Cash bridge derived
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 | €2,090,875 | €1,979,439 | -€111,436 | -5.3% |
| Fixed assets | 21/28 | €1,584,122 | €1,574,495 | -€9,626 | -0.6% |
| Tangible fixed assets | 22/27 | €687,000 | €677,374 | -€9,626 | -1.4% |
| Land and buildings | 22 | €680,710 | €672,769 | -€7,942 | -1.2% |
| Furniture and vehicles | 24 | €6,290 | €4,605 | -€1,685 | -26.8% |
| Financial fixed assets | 28 | €897,122 | €897,122 | = | 0.0% |
| Current assets | 29/58 | €506,753 | €404,944 | -€101,809 | -20.1% |
| Amounts receivable within one year | 40/41 | €106,223 | €6,021 | -€100,202 | -94.3% |
| Trade receivables | 40 | €1,004 | €6,021 | +€5,017 | +499.8% |
| Other amounts receivable | 41 | €105,220 | - | -€105,220 | |
| Current investments | 50/53 | €365,816 | €370,629 | +€4,813 | +1.3% |
| Cash at bank and in hand | 54/58 | €33,777 | €26,131 | -€7,646 | -22.6% |
| Deferred charges and accrued income | 490/1 | €936 | €2,162 | +€1,226 | +131.0% |
| Total equity and liabilities | 10/49 | €2,090,875 | €1,979,439 | -€111,436 | -5.3% |
| Equity | 10/15 | €1,239,072 | €1,303,501 | +€64,429 | +5.2% |
| Contributions | 10/11 | €583,100 | €583,100 | = | 0.0% |
| Reserves | 13 | €655,972 | €720,401 | +€64,429 | +9.8% |
| Non-distributable reserves | 130/1 | €270,000 | €270,000 | = | 0.0% |
| Own shares acquired | 1312 | €270,000 | €270,000 | = | 0.0% |
| Distributable reserves | 133 | €385,972 | €450,401 | +€64,429 | +16.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €851,803 | €675,938 | -€175,864 | -20.6% |
| Amounts payable after more than one year | 17 | €46,270 | €25,507 | -€20,763 | -44.9% |
| Financial debts | 170/4 | €46,270 | €25,507 | -€20,763 | -44.9% |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €773,438 | €591,030 | -€182,408 | -23.6% |
| Current portion of amounts payable after more than one year | 42 | €19,796 | €20,763 | +€966 | +4.9% |
| Financial debts | 43 | €103,402 | €100,000 | -€3,402 | -3.3% |
| Credit institutions | 430/8 | €103,402 | €100,000 | -€3,402 | -3.3% |
| Trade debts | 44 | €2,356 | €39,905 | +€37,549 | +1593.5% |
| Suppliers | 440/4 | €2,356 | €39,905 | +€37,549 | +1593.5% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €29,240 | €55,170 | +€25,930 | +88.7% |
| Taxes | 450/3 | €29,240 | €55,170 | +€25,930 | +88.7% |
| Other amounts payable | 47/48 | €618,643 | €375,192 | -€243,451 | -39.4% |
| Accrued charges and deferred income | 492/3 | €32,095 | €59,401 | +€27,306 | +85.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,696 | €49,961 | -€1,734 | -3.4% |
| Other operating charges | 640/8 | €14,602 | €16,337 | +€1,736 | +11.9% |
| Non-recurring operating charges | 66A | - | €9,198 | +€9,198 | |
| Gross operating margin | 9900 | €126,242 | €212,333 | +€86,091 | +68.2% |
| Operating profit (loss) | 9901 | €59,945 | €136,837 | +€76,891 | +128.3% |
| Financial income | 75/76B | €167,207 | €1,945 | -€165,262 | -98.8% |
| Recurring financial income | 75 | €167,207 | €1,945 | -€165,262 | -98.8% |
| Financial charges | 65/66B | €47,174 | €34,780 | -€12,394 | -26.3% |
| Recurring financial charges | 65 | €47,174 | €34,780 | -€12,394 | -26.3% |
| Profit (loss) for the period before taxes | 9903 | €179,978 | €104,002 | -€75,976 | -42.2% |
| Income taxes | 67/77 | €8,267 | €39,573 | +€31,306 | +378.7% |
| Profit (loss) for the period | 9904 | €171,711 | €64,429 | -€107,282 | -62.5% |
| Profit (loss) for the period to be appropriated | 9905 | €171,711 | €64,429 | -€107,282 | -62.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.