DC Consultancy: 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 Consultancy
Largest movements
- Receivables within one year -€75,924
down €75,924 (-59.8%), from €126,987 to €51,063
of which Trade receivables: -€88,763
- Tangible fixed assets -€4,867
down €4,867 (-5.3%), from €92,003 to €87,135
of which Other tangible fixed assets: -€4,841
- Trade debts -€87,605
down €87,605 (-94.2%), from €92,992 to €5,386
- Current portion of long-term debt +€10,392
up €10,392 (+98.5%), from €10,552 to €20,944
- Debts after one year -€8,944
down €8,944 (-10.9%), from €81,785 to €72,840
- Tax, wage and social debts +€3,660
up €3,660 (+15.6%), from €23,414 to €27,073
- Reserves +€2,810
up €2,810 (+26.3%), from €10,692 to €13,502
- Gross operating margin -€12,810
down €12,810 (-23.6%), from €54,364 to €41,554
- Taxes +€3,788
up €3,788 (+42.9%), from €8,838 to €12,626
- Depreciation +€3,314
up €3,314 (+39.9%), from €8,305 to €11,619
- Financial charges +€2,893
up €2,893 (+27.1%), from €10,681 to €13,574
- Other operating charges -€1,924
down €1,924 (-59.1%), from €3,257 to €1,334
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 | €220,434 | €140,746 | -€79,687 | -36.2% |
| Fixed assets | 21/28 | €92,093 | €87,225 | -€4,867 | -5.3% |
| Tangible fixed assets | 22/27 | €92,003 | €87,135 | -€4,867 | -5.3% |
| Furniture and vehicles | 24 | €26 | - | -€26 | |
| Other tangible fixed assets | 26 | €91,976 | €87,135 | -€4,841 | -5.3% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €128,341 | €53,521 | -€74,820 | -58.3% |
| Amounts receivable within one year | 40/41 | €126,987 | €51,063 | -€75,924 | -59.8% |
| Trade receivables | 40 | €126,283 | €37,520 | -€88,763 | -70.3% |
| Other amounts receivable | 41 | €704 | €13,543 | +€12,839 | +1823.3% |
| Cash at bank and in hand | 54/58 | €14 | €1,097 | +€1,083 | +7690.2% |
| Deferred charges and accrued income | 490/1 | €1,340 | €1,361 | +€21 | +1.6% |
| Total equity and liabilities | 10/49 | €220,434 | €140,746 | -€79,687 | -36.2% |
| Equity | 10/15 | €11,692 | €14,502 | +€2,810 | +24.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €10,692 | €13,502 | +€2,810 | +26.3% |
| Distributable reserves | 133 | €10,692 | €13,502 | +€2,810 | +26.3% |
| Amounts payable | 17/49 | €208,742 | €126,245 | -€82,498 | -39.5% |
| Amounts payable after more than one year | 17 | €81,785 | €72,840 | -€8,944 | -10.9% |
| Financial debts | 170/4 | €81,785 | €72,840 | -€8,944 | -10.9% |
| Amounts payable within one year | 42/48 | €126,958 | €53,404 | -€73,553 | -57.9% |
| Current portion of amounts payable after more than one year | 42 | €10,552 | €20,944 | +€10,392 | +98.5% |
| Trade debts | 44 | €92,992 | €5,386 | -€87,605 | -94.2% |
| Suppliers | 440/4 | €92,992 | €5,386 | -€87,605 | -94.2% |
| Taxes, remuneration and social security | 45 | €23,414 | €27,073 | +€3,660 | +15.6% |
| Taxes | 450/3 | €23,414 | €27,073 | +€3,660 | +15.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,305 | €11,619 | +€3,314 | +39.9% |
| Other operating charges | 640/8 | €3,257 | €1,334 | -€1,924 | -59.1% |
| Gross operating margin | 9900 | €54,364 | €41,554 | -€12,810 | -23.6% |
| Operating profit (loss) | 9901 | €42,802 | €28,601 | -€14,201 | -33.2% |
| Financial income | 75/76B | €749 | €409 | -€340 | -45.4% |
| Recurring financial income | 75 | €749 | €409 | -€340 | -45.4% |
| Financial charges | 65/66B | €10,681 | €13,574 | +€2,893 | +27.1% |
| Recurring financial charges | 65 | €10,681 | €13,574 | +€2,893 | +27.1% |
| Profit (loss) for the period before taxes | 9903 | €32,870 | €15,436 | -€17,434 | -53.0% |
| Income taxes | 67/77 | €8,838 | €12,626 | +€3,788 | +42.9% |
| Profit (loss) for the period | 9904 | €24,033 | €2,810 | -€21,223 | -88.3% |
| Profit (loss) for the period to be appropriated | 9905 | €24,033 | €2,810 | -€21,223 | -88.3% |
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 12 October 2026 via checked.be.