DC Consulting & Coaching: 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 Consulting & Coaching
Largest movements
- Cash -€6,143
down €6,143 (-69.7%), from €8,816 to €2,673
mainly Advances received (-€7,612) and Trade debts (-€4,464)
- Receivables within one year +€3,253
up €3,253 (+11.5%), from €28,262 to €31,515
of which Other amounts receivable: +€3,758
- Stocks and contracts -€3,201
no longer reported in 2025 (was €3,201)
- Deferred charges and accrued income +€1,185
up €1,185 (+97.9%), from €1,211 to €2,396
- Advances received -€7,612
no longer reported in 2025 (was €7,612)
- Reserves +€5,127
up €5,127 (+300%), from €1,707 to €6,834
of which Distributable reserves: +€5,127
- Trade debts -€4,464
down €4,464 (-51.4%), from €8,690 to €4,226
- Tax, wage and social debts +€1,585
up €1,585 (+48.4%), from €3,273 to €4,858
- Gross operating margin +€6,923
up €6,923 (+131%), from €5,265 to €12,187
- Other operating charges +€2,732
up €2,732 (+245%), from €1,117 to €3,849
- Taxes +€1,911
up €1,911 (+122%), from €1,560 to €3,470
- Financial income +€402
up €402 (+38.5%), from €1,046 to €1,448
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.
Derived cash bridge
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 | €42,121 | €36,934 | -€5,187 | -12.3% |
| Fixed assets | 21/28 | €632 | €350 | -€282 | -44.6% |
| Tangible fixed assets | 22/27 | €632 | €350 | -€282 | -44.6% |
| Plant, machinery and equipment | 23 | €632 | €350 | -€282 | -44.6% |
| Current assets | 29/58 | €41,489 | €36,584 | -€4,905 | -11.8% |
| Stocks and contracts in progress | 3 | €3,201 | - | -€3,201 | |
| Stocks | 30/36 | €3,201 | - | -€3,201 | |
| Amounts receivable within one year | 40/41 | €28,262 | €31,515 | +€3,253 | +11.5% |
| Trade receivables | 40 | €4,440 | €3,935 | -€504 | -11.4% |
| Other amounts receivable | 41 | €23,822 | €27,579 | +€3,758 | +15.8% |
| Cash at bank and in hand | 54/58 | €8,816 | €2,673 | -€6,143 | -69.7% |
| Deferred charges and accrued income | 490/1 | €1,211 | €2,396 | +€1,185 | +97.9% |
| Total equity and liabilities | 10/49 | €42,121 | €36,934 | -€5,187 | -12.3% |
| Equity | 10/15 | €20,753 | €25,880 | +€5,127 | +24.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,707 | €6,834 | +€5,127 | +300% |
| Tax-exempt reserves | 132 | €1,054 | €1,054 | = | 0.0% |
| Distributable reserves | 133 | €653 | €5,780 | +€5,127 | +785% |
| Profit (loss) carried forward | 14 | €12,846 | €12,846 | = | 0.0% |
| Amounts payable | 17/49 | €21,368 | €11,054 | -€10,314 | -48.3% |
| Amounts payable within one year | 42/48 | €19,575 | €9,110 | -€10,464 | -53.5% |
| Financial debts | 43 | - | €27 | +€27 | |
| Credit institutions | 430/8 | - | €27 | +€27 | |
| Trade debts | 44 | €8,690 | €4,226 | -€4,464 | -51.4% |
| Suppliers | 440/4 | €8,690 | €4,226 | -€4,464 | -51.4% |
| Advances received on contracts in progress | 46 | €7,612 | - | -€7,612 | |
| Taxes, remuneration and social security | 45 | €3,273 | €4,858 | +€1,585 | +48.4% |
| Taxes | 450/3 | €3,273 | €4,858 | +€1,585 | +48.4% |
| Accrued charges and deferred income | 492/3 | €1,793 | €1,944 | +€150 | +8.4% |
| Non-recurring operating income | 76A | - | €9,162 | +€9,162 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €282 | €282 | = | 0.0% |
| Other operating charges | 640/8 | €1,117 | €3,849 | +€2,732 | +245% |
| Gross operating margin | 9900 | €5,265 | €12,187 | +€6,923 | +131% |
| Operating profit (loss) | 9901 | €3,866 | €8,057 | +€4,191 | +108% |
| Financial income | 75/76B | €1,046 | €1,448 | +€402 | +38.5% |
| Recurring financial income | 75 | €1,046 | €1,448 | +€402 | +38.5% |
| Financial charges | 65/66B | €874 | €908 | +€34 | +3.9% |
| Recurring financial charges | 65 | €874 | €908 | +€34 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | €4,038 | €8,597 | +€4,559 | +113% |
| Income taxes | 67/77 | €1,560 | €3,470 | +€1,911 | +122% |
| Profit (loss) for the period | 9904 | €2,478 | €5,127 | +€2,649 | +107% |
| Profit (loss) for the period to be appropriated | 9905 | €2,478 | €5,127 | +€2,649 | +107% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.