DCH 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.
DCH Consulting
Largest movements
- Cash +€52,481
up €52,481 (+150.0%), from €34,995 to €87,476
mainly Net result for the year (+€80,807) and Tax, wage and social debts (+€26,788)
- Receivables within one year +€49,403
up €49,403 (+41.5%), from €119,156 to €168,559
of which Other amounts receivable: +€60,677
- Tangible fixed assets +€17,074
up €17,074 (+70.5%), from €24,217 to €41,291
of which Other tangible fixed assets: +€11,338
- Reserves +€80,807
up €80,807 (+74.7%), from €108,178 to €188,985
- Tax, wage and social debts +€26,788
up €26,788 (+55.1%), from €48,578 to €75,366
- Trade debts +€8,687
up €8,687 (+45.1%), from €19,282 to €27,969
- Gross operating margin -€33,636
down €33,636 (-23.5%), from €143,196 to €109,560
- Financial income +€7,331
up €7,331 (+812.1%), from €903 to €8,233
- Taxes -€3,841
down €3,841 (-12.2%), from €31,472 to €27,631
- Depreciation +€2,192
up €2,192 (+232.9%), from €941 to €3,133
- Other operating charges +€1,934
up €1,934 (+149.8%), from €1,291 to €3,226
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 | €179,038 | €297,600 | +€118,562 | +66.2% |
| Fixed assets | 21/28 | €24,492 | €41,566 | +€17,074 | +69.7% |
| Tangible fixed assets | 22/27 | €24,217 | €41,291 | +€17,074 | +70.5% |
| Plant, machinery and equipment | 23 | - | €1,129 | +€1,129 | |
| Furniture and vehicles | 24 | - | €4,607 | +€4,607 | |
| Other tangible fixed assets | 26 | €24,217 | €35,555 | +€11,338 | +46.8% |
| Financial fixed assets | 28 | €275 | €275 | = | 0.0% |
| Current assets | 29/58 | €154,546 | €256,034 | +€101,488 | +65.7% |
| Amounts receivable within one year | 40/41 | €119,156 | €168,559 | +€49,403 | +41.5% |
| Trade receivables | 40 | €40,200 | €28,926 | -€11,274 | -28.0% |
| Other amounts receivable | 41 | €78,956 | €139,633 | +€60,677 | +76.8% |
| Cash at bank and in hand | 54/58 | €34,995 | €87,476 | +€52,481 | +150.0% |
| Deferred charges and accrued income | 490/1 | €396 | €0 | -€396 | -100.0% |
| Total equity and liabilities | 10/49 | €179,038 | €297,600 | +€118,562 | +66.2% |
| Equity | 10/15 | €111,178 | €191,985 | +€80,807 | +72.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €108,178 | €188,985 | +€80,807 | +74.7% |
| Distributable reserves | 133 | €108,178 | €188,985 | +€80,807 | +74.7% |
| Amounts payable | 17/49 | €67,860 | €105,615 | +€37,755 | +55.6% |
| Amounts payable within one year | 42/48 | €67,860 | €103,335 | +€35,475 | +52.3% |
| Trade debts | 44 | €19,282 | €27,969 | +€8,687 | +45.1% |
| Suppliers | 440/4 | €19,282 | €27,969 | +€8,687 | +45.1% |
| Taxes, remuneration and social security | 45 | €48,578 | €75,366 | +€26,788 | +55.1% |
| Taxes | 450/3 | €48,578 | €75,366 | +€26,788 | +55.1% |
| Accrued charges and deferred income | 492/3 | - | €2,280 | +€2,280 | |
| Non-recurring operating income | 76A | - | €749 | +€749 | |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €941 | €3,133 | +€2,192 | +232.9% |
| Other operating charges | 640/8 | €1,291 | €3,226 | +€1,934 | +149.8% |
| Gross operating margin | 9900 | €143,196 | €109,560 | -€33,636 | -23.5% |
| Operating profit (loss) | 9901 | €140,963 | €103,201 | -€37,762 | -26.8% |
| Financial income | 75/76B | €903 | €8,233 | +€7,331 | +812.1% |
| Recurring financial income | 75 | €903 | €8,233 | +€7,331 | +812.1% |
| Financial charges | 65/66B | €2,216 | €2,996 | +€781 | +35.2% |
| Recurring financial charges | 65 | €2,216 | €2,996 | +€781 | +35.2% |
| Profit (loss) for the period before taxes | 9903 | €139,650 | €108,438 | -€31,212 | -22.4% |
| Income taxes | 67/77 | €31,472 | €27,631 | -€3,841 | -12.2% |
| Profit (loss) for the period | 9904 | €108,178 | €80,807 | -€27,371 | -25.3% |
| Profit (loss) for the period to be appropriated | 9905 | €108,178 | €80,807 | -€27,371 | -25.3% |
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 2 October 2026 via checked.be.