DC Consultancy: 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 Consultancy
Largest movements
- Cash +€1,344
up €1,344 (+44.5%), from €3,019 to €4,363
mainly Net result for the year (+€1,178) and Receivables within one year (+€430)
- Receivables within one year -€430
down €430 (-67.4%), from €638 to €208
of which Trade receivables: -€276
- Tangible fixed assets -€108
no longer reported in 2025 (was €108)
- Profit (loss) carried forward +€1,178
up €1,178 (+3.7%), from -€31,728 to -€30,551
- Accrued charges and deferred income -€200
no longer reported in 2025 (was €200)
- Trade debts -€124
down €124 (-16.8%), from €738 to €614
- Gross operating margin +€1,162
up €1,162 (+161.7%), from €719 to €1,880
- Depreciation -€131
down €131 (-54.8%), from €239 to €108
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 | €3,765 | €4,599 | +€834 | +22.2% |
| Fixed assets | 21/28 | €108 | - | -€108 | |
| Tangible fixed assets | 22/27 | €108 | - | -€108 | |
| Furniture and vehicles | 24 | €108 | - | -€108 | |
| Current assets | 29/58 | €3,657 | €4,599 | +€942 | +25.8% |
| Amounts receivable within one year | 40/41 | €638 | €208 | -€430 | -67.4% |
| Trade receivables | 40 | €328 | €53 | -€276 | -84.0% |
| Other amounts receivable | 41 | €309 | €155 | -€154 | -49.8% |
| Cash at bank and in hand | 54/58 | €3,019 | €4,363 | +€1,344 | +44.5% |
| Deferred charges and accrued income | 490/1 | - | €29 | +€29 | |
| Total equity and liabilities | 10/49 | €3,765 | €4,599 | +€834 | +22.2% |
| Equity | 10/15 | -€5,761 | -€4,583 | +€1,178 | +20.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €13,568 | €13,568 | = | 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 | €11,708 | €11,708 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,728 | -€30,551 | +€1,178 | +3.7% |
| Amounts payable | 17/49 | €9,526 | €9,182 | -€344 | -3.6% |
| Amounts payable within one year | 42/48 | €9,327 | €9,182 | -€144 | -1.5% |
| Trade debts | 44 | €738 | €614 | -€124 | -16.8% |
| Suppliers | 440/4 | €738 | €614 | -€124 | -16.8% |
| Taxes, remuneration and social security | 45 | €225 | €225 | = | 0.0% |
| Taxes | 450/3 | €225 | €225 | = | 0.0% |
| Other amounts payable | 47/48 | €8,363 | €8,343 | -€20 | -0.2% |
| Accrued charges and deferred income | 492/3 | €200 | - | -€200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €239 | €108 | -€131 | -54.8% |
| Other operating charges | 640/8 | €545 | €531 | -€13 | -2.4% |
| Gross operating margin | 9900 | €719 | €1,880 | +€1,162 | +161.7% |
| Operating profit (loss) | 9901 | -€65 | €1,241 | +€1,306 | |
| Financial charges | 65/66B | €74 | €63 | -€12 | -15.5% |
| Recurring financial charges | 65 | €74 | €63 | -€12 | -15.5% |
| Profit (loss) for the period before taxes | 9903 | -€140 | €1,178 | +€1,318 | |
| Profit (loss) for the period | 9904 | -€140 | €1,178 | +€1,318 | |
| Profit (loss) for the period to be appropriated | 9905 | -€140 | €1,178 | +€1,318 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.