DC CONSULTING: 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 CONSULTING
Largest movements
- Cash -€10,368
down €10,368 (-99.9%), from €10,377 to €9
mainly Contributions, distributions and other (-€31,500) and Debts after one year (-€11,535)
- Receivables within one year -€8,775
down €8,775 (-30.5%), from €28,806 to €20,031
of which Other amounts receivable: -€9,625
- Tangible fixed assets +€5,624
up €5,624 (+28.1%), from €20,036 to €25,660
of which Other tangible fixed assets: +€4,462
- Financial fixed assets -€5,000
down €5,000 (-2.9%), from €173,145 to €168,145
- Debts after one year -€11,535
down €11,535 (-38.9%), from €29,687 to €18,152
- Reserves -€9,216
down €9,216 (-5.5%), from €168,216 to €159,000
- Tax, wage and social debts -€4,766
down €4,766 (-33.3%), from €14,307 to €9,541
- Trade debts +€3,020
up €3,020 (+72.2%), from €4,182 to €7,203
- Other debts +€2,583
up €2,583 (+103.3%), from €2,500 to €5,083
- Gross operating margin -€12,013
down €12,013 (-23.6%), from €51,010 to €38,997
- Taxes -€3,301
down €3,301 (-21.3%), from €15,509 to €12,208
- Depreciation +€598
up €598 (+14.4%), from €4,161 to €4,759
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 | €239,994 | €220,635 | -€19,359 | -8.1% |
| Fixed assets | 21/28 | €193,181 | €193,805 | +€624 | +0.3% |
| Tangible fixed assets | 22/27 | €20,036 | €25,660 | +€5,624 | +28.1% |
| Plant, machinery and equipment | 23 | €2,653 | €2,077 | -€576 | -21.7% |
| Furniture and vehicles | 24 | €1,829 | €3,567 | +€1,738 | +95.0% |
| Other tangible fixed assets | 26 | €15,554 | €20,016 | +€4,462 | +28.7% |
| Financial fixed assets | 28 | €173,145 | €168,145 | -€5,000 | -2.9% |
| Current assets | 29/58 | €46,813 | €26,830 | -€19,983 | -42.7% |
| Amounts receivable within one year | 40/41 | €28,806 | €20,031 | -€8,775 | -30.5% |
| Trade receivables | 40 | €18,150 | €19,000 | +€850 | +4.7% |
| Other amounts receivable | 41 | €10,656 | €1,031 | -€9,625 | -90.3% |
| Cash at bank and in hand | 54/58 | €10,377 | €9 | -€10,368 | -99.9% |
| Deferred charges and accrued income | 490/1 | €7,630 | €6,790 | -€840 | -11.0% |
| Total equity and liabilities | 10/49 | €239,994 | €220,635 | -€19,359 | -8.1% |
| Equity | 10/15 | €178,216 | €169,000 | -€9,216 | -5.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €168,216 | €159,000 | -€9,216 | -5.5% |
| Distributable reserves | 133 | €168,216 | €159,000 | -€9,216 | -5.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €61,778 | €51,635 | -€10,143 | -16.4% |
| Amounts payable after more than one year | 17 | €29,687 | €18,152 | -€11,535 | -38.9% |
| Financial debts | 170/4 | €29,687 | €18,152 | -€11,535 | -38.9% |
| Amounts payable within one year | 42/48 | €32,091 | €33,484 | +€1,393 | +4.3% |
| Current portion of amounts payable after more than one year | 42 | €11,102 | €11,535 | +€433 | +3.9% |
| Financial debts | 43 | - | €122 | +€122 | |
| Credit institutions | 430/8 | - | €122 | +€122 | |
| Trade debts | 44 | €4,182 | €7,203 | +€3,020 | +72.2% |
| Suppliers | 440/4 | €4,182 | €7,203 | +€3,020 | +72.2% |
| Taxes, remuneration and social security | 45 | €14,307 | €9,541 | -€4,766 | -33.3% |
| Taxes | 450/3 | €14,307 | €9,541 | -€4,766 | -33.3% |
| Other amounts payable | 47/48 | €2,500 | €5,083 | +€2,583 | +103.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,161 | €4,759 | +€598 | +14.4% |
| Other operating charges | 640/8 | €1,527 | €1,300 | -€227 | -14.9% |
| Gross operating margin | 9900 | €51,010 | €38,997 | -€12,013 | -23.6% |
| Operating profit (loss) | 9901 | €45,321 | €32,937 | -€12,384 | -27.3% |
| Financial income | 75/76B | €3,666 | €3,210 | -€457 | -12.5% |
| Recurring financial income | 75 | €3,666 | €3,210 | -€457 | -12.5% |
| Financial charges | 65/66B | €2,156 | €1,655 | -€501 | -23.2% |
| Recurring financial charges | 65 | €2,156 | €1,655 | -€501 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | €46,832 | €34,492 | -€12,340 | -26.3% |
| Income taxes | 67/77 | €15,509 | €12,208 | -€3,301 | -21.3% |
| Profit (loss) for the period | 9904 | €31,323 | €22,284 | -€9,039 | -28.9% |
| Profit (loss) for the period to be appropriated | 9905 | €31,323 | €22,284 | -€9,039 | -28.9% |
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 6 October 2026 via checked.be.