DCO 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.
DCO CONSULTING
Largest movements
- Cash +€51,804
up €51,804 (+230.8%), from €22,448 to €74,252
mainly Trade debts (+€60,197) and Depreciation (+€21,636)
- Intangible fixed assets -€15,000
down €15,000 (-20.0%), from €75,000 to €60,000
- Tangible fixed assets -€6,636
down €6,636 (-65.1%), from €10,200 to €3,564
- Trade debts +€60,197
up €60,197 (+378.9%), from €15,889 to €76,087
- Debts after one year -€10,240
down €10,240 (-34.1%), from €29,995 to €19,755
- Current portion of long-term debt -€9,565
down €9,565 (-48.3%), from €19,806 to €10,240
- Other debts -€9,082
down €9,082 (-45.2%), from €20,082 to €11,000
- Tax, wage and social debts -€2,572
down €2,572 (-11.8%), from €21,828 to €19,256
- Gross operating margin -€18,851
down €18,851 (-30.3%), from €62,194 to €43,343
- Other operating charges -€6,715
down €6,715 (-83.2%), from €8,074 to €1,359
- Financial charges -€2,504
down €2,504 (-33.3%), from €7,511 to €5,007
- Taxes -€2,038
down €2,038 (-30.4%), from €6,693 to €4,655
- Depreciation -€1,070
down €1,070 (-4.7%), from €22,707 to €21,636
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 | €113,131 | €141,553 | +€28,422 | +25.1% |
| Fixed assets | 21/28 | €85,200 | €63,564 | -€21,636 | -25.4% |
| Intangible fixed assets | 21 | €75,000 | €60,000 | -€15,000 | -20.0% |
| Tangible fixed assets | 22/27 | €10,200 | €3,564 | -€6,636 | -65.1% |
| Furniture and vehicles | 24 | €10,200 | €3,564 | -€6,636 | -65.1% |
| Current assets | 29/58 | €27,930 | €77,989 | +€50,059 | +179.2% |
| Amounts receivable within one year | 40/41 | €3,470 | €2,058 | -€1,412 | -40.7% |
| Trade receivables | 40 | €3,470 | €0 | -€3,470 | -100.0% |
| Other amounts receivable | 41 | - | €2,058 | +€2,058 | |
| Cash at bank and in hand | 54/58 | €22,448 | €74,252 | +€51,804 | +230.8% |
| Deferred charges and accrued income | 490/1 | €2,012 | €1,679 | -€334 | -16.6% |
| Total equity and liabilities | 10/49 | €113,131 | €141,553 | +€28,422 | +25.1% |
| Equity | 10/15 | €5,530 | €5,215 | -€315 | -5.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €530 | €215 | -€315 | -59.4% |
| Amounts payable | 17/49 | €107,600 | €136,338 | +€28,737 | +26.7% |
| Amounts payable after more than one year | 17 | €29,995 | €19,755 | -€10,240 | -34.1% |
| Financial debts | 170/4 | €29,995 | €19,755 | -€10,240 | -34.1% |
| Amounts payable within one year | 42/48 | €77,605 | €116,583 | +€38,978 | +50.2% |
| Current portion of amounts payable after more than one year | 42 | €19,806 | €10,240 | -€9,565 | -48.3% |
| Trade debts | 44 | €15,889 | €76,087 | +€60,197 | +378.9% |
| Suppliers | 440/4 | €15,889 | €76,087 | +€60,197 | +378.9% |
| Taxes, remuneration and social security | 45 | €21,828 | €19,256 | -€2,572 | -11.8% |
| Taxes | 450/3 | €21,828 | €19,256 | -€2,572 | -11.8% |
| Other amounts payable | 47/48 | €20,082 | €11,000 | -€9,082 | -45.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,707 | €21,636 | -€1,070 | -4.7% |
| Other operating charges | 640/8 | €8,074 | €1,359 | -€6,715 | -83.2% |
| Gross operating margin | 9900 | €62,194 | €43,343 | -€18,851 | -30.3% |
| Operating profit (loss) | 9901 | €31,413 | €20,348 | -€11,066 | -35.2% |
| Financial charges | 65/66B | €7,511 | €5,007 | -€2,504 | -33.3% |
| Recurring financial charges | 65 | €7,511 | €5,007 | -€2,504 | -33.3% |
| Profit (loss) for the period before taxes | 9903 | €23,902 | €15,340 | -€8,562 | -35.8% |
| Income taxes | 67/77 | €6,693 | €4,655 | -€2,038 | -30.4% |
| Profit (loss) for the period | 9904 | €17,209 | €10,685 | -€6,524 | -37.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,209 | €10,685 | -€6,524 | -37.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.