DCJ Consulting: 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.
DCJ Consulting
Largest movements
- Cash +€18,242
up €18,242 (+26452.5%), from €69 to €18,311
mainly Tax, wage and social debts (+€16,555) and Net result for the year (+€3,429)
- Receivables within one year +€4,128
up €4,128 (+387.0%), from €1,067 to €5,195
of which Trade receivables: +€5,195
- Formation expenses -€1,071
down €1,071 (-36.7%), from €2,916 to €1,846
- Tangible fixed assets -€935
down €935 (-10.3%), from €9,045 to €8,110
- Intangible fixed assets -€350
down €350 (-37.5%), from €933 to €583
- Tax, wage and social debts +€16,555
up €16,555 (+13368.0%), from €124 to €16,679
of which Remuneration and social security: +€12,750
- Profit (loss) carried forward +€3,429
up €3,429 (+34.7%), from -€9,894 to -€6,465
- Trade debts +€393
up €393 (+74.6%), from €526 to €919
- Gross operating margin +€12,951
up €12,951, from -€6,490 to €6,460
- Depreciation +€633
up €633 (+36.7%), from €1,723 to €2,355
- Other operating charges +€387
up €387 (+624.7%), from €62 to €449
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,030 | €34,154 | +€20,125 | +143.4% |
| Formation expenses | 20 | €2,916 | €1,846 | -€1,071 | -36.7% |
| Fixed assets | 21/28 | €9,978 | €8,693 | -€1,285 | -12.9% |
| Intangible fixed assets | 21 | €933 | €583 | -€350 | -37.5% |
| Tangible fixed assets | 22/27 | €9,045 | €8,110 | -€935 | -10.3% |
| Furniture and vehicles | 24 | €9,045 | €8,110 | -€935 | -10.3% |
| Current assets | 29/58 | €1,136 | €23,615 | +€22,480 | +1979.5% |
| Amounts receivable within one year | 40/41 | €1,067 | €5,195 | +€4,128 | +387.0% |
| Trade receivables | 40 | - | €5,195 | +€5,195 | |
| Other amounts receivable | 41 | €1,067 | - | -€1,067 | |
| Cash at bank and in hand | 54/58 | €69 | €18,311 | +€18,242 | +26452.5% |
| Deferred charges and accrued income | 490/1 | - | €110 | +€110 | |
| Total equity and liabilities | 10/49 | €14,030 | €34,154 | +€20,125 | +143.4% |
| Equity | 10/15 | €106 | €3,535 | +€3,429 | +3226.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,894 | -€6,465 | +€3,429 | +34.7% |
| Amounts payable | 17/49 | €13,924 | €30,619 | +€16,696 | +119.9% |
| Amounts payable within one year | 42/48 | €13,924 | €30,619 | +€16,696 | +119.9% |
| Trade debts | 44 | €526 | €919 | +€393 | +74.6% |
| Suppliers | 440/4 | €526 | €919 | +€393 | +74.6% |
| Taxes, remuneration and social security | 45 | €124 | €16,679 | +€16,555 | +13368.0% |
| Taxes | 450/3 | €124 | €3,929 | +€3,805 | +3072.5% |
| Remuneration and social security | 454/9 | - | €12,750 | +€12,750 | |
| Other amounts payable | 47/48 | €13,273 | €13,021 | -€252 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,723 | €2,355 | +€633 | +36.7% |
| Other operating charges | 640/8 | €62 | €449 | +€387 | +624.7% |
| Gross operating margin | 9900 | -€6,490 | €6,460 | +€12,951 | |
| Operating profit (loss) | 9901 | -€8,275 | €3,655 | +€11,931 | |
| Financial income | 75/76B | €52 | - | -€52 | |
| Recurring financial income | 75 | €52 | - | -€52 | |
| Financial charges | 65/66B | €196 | €226 | +€31 | +15.7% |
| Recurring financial charges | 65 | €196 | €226 | +€31 | +15.7% |
| Profit (loss) for the period before taxes | 9903 | -€8,419 | €3,429 | +€11,848 | |
| Profit (loss) for the period | 9904 | -€8,419 | €3,429 | +€11,848 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,419 | €3,429 | +€11,848 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.