DCQ Consult: 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.
DCQ Consult
Largest movements
- Cash +€268,690
up €268,690 (+518.1%), from €51,861 to €320,551
mainly Current investments (+€250,000) and Net result for the year (+€125,673)
- Current investments -€250,000
down €250,000 (-100.0%), from €250,000 to €0
- Tangible fixed assets -€16,570
down €16,570 (-24.7%), from €67,044 to €50,474
of which Furniture and vehicles: -€17,226
- Reserves -€114,542
down €114,542 (-37.2%), from €308,317 to €193,775
- Other debts +€111,949
up €111,949 (+916.7%), from €12,212 to €124,161
- Tax, wage and social debts +€4,056
up €4,056 (+9.2%), from €43,915 to €47,972
- Gross operating margin +€16,836
up €16,836 (+10.3%), from €163,789 to €180,625
- Taxes +€4,485
up €4,485 (+13.5%), from €33,113 to €37,598
- Financial charges +€1,867
up €1,867 (+131.8%), from €1,416 to €3,283
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 | €371,998 | €372,520 | +€521 | +0.1% |
| Fixed assets | 21/28 | €67,044 | €50,474 | -€16,570 | -24.7% |
| Tangible fixed assets | 22/27 | €67,044 | €50,474 | -€16,570 | -24.7% |
| Furniture and vehicles | 24 | €65,067 | €47,842 | -€17,226 | -26.5% |
| Other tangible fixed assets | 26 | €1,976 | €2,632 | +€656 | +33.2% |
| Current assets | 29/58 | €304,955 | €322,046 | +€17,091 | +5.6% |
| Amounts receivable within one year | 40/41 | €105 | €8 | -€97 | -92.3% |
| Trade receivables | 40 | €105 | €0 | -€105 | -100.0% |
| Other amounts receivable | 41 | €0 | €8 | +€8 | |
| Current investments | 50/53 | €250,000 | €0 | -€250,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €51,861 | €320,551 | +€268,690 | +518.1% |
| Deferred charges and accrued income | 490/1 | €2,989 | €1,487 | -€1,502 | -50.2% |
| Total equity and liabilities | 10/49 | €371,998 | €372,520 | +€521 | +0.1% |
| Equity | 10/15 | €311,317 | €196,775 | -€114,542 | -36.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €308,317 | €193,775 | -€114,542 | -37.2% |
| Distributable reserves | 133 | €308,317 | €193,775 | -€114,542 | -37.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €60,681 | €175,745 | +€115,063 | +189.6% |
| Amounts payable within one year | 42/48 | €59,835 | €172,932 | +€113,097 | +189.0% |
| Financial debts | 43 | €1,230 | €10 | -€1,220 | -99.2% |
| Credit institutions | 430/8 | €1,230 | €10 | -€1,220 | -99.2% |
| Trade debts | 44 | €2,478 | €790 | -€1,688 | -68.1% |
| Suppliers | 440/4 | €2,478 | €790 | -€1,688 | -68.1% |
| Taxes, remuneration and social security | 45 | €43,915 | €47,972 | +€4,056 | +9.2% |
| Taxes | 450/3 | €43,915 | €47,972 | +€4,056 | +9.2% |
| Other amounts payable | 47/48 | €12,212 | €124,161 | +€111,949 | +916.7% |
| Accrued charges and deferred income | 492/3 | €847 | €2,813 | +€1,966 | +232.2% |
| Non-recurring operating income | 76A | €15,323 | €0 | -€15,323 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,457 | €17,819 | +€362 | +2.1% |
| Other operating charges | 640/8 | €1,109 | €1,238 | +€129 | +11.6% |
| Gross operating margin | 9900 | €163,789 | €180,625 | +€16,836 | +10.3% |
| Operating profit (loss) | 9901 | €145,222 | €161,568 | +€16,345 | +11.3% |
| Financial income | 75/76B | €4,521 | €4,986 | +€465 | +10.3% |
| Recurring financial income | 75 | €4,521 | €4,986 | +€465 | +10.3% |
| Financial charges | 65/66B | €1,416 | €3,283 | +€1,867 | +131.8% |
| Recurring financial charges | 65 | €1,416 | €3,283 | +€1,867 | +131.8% |
| Profit (loss) for the period before taxes | 9903 | €148,328 | €163,271 | +€14,943 | +10.1% |
| Income taxes | 67/77 | €33,113 | €37,598 | +€4,485 | +13.5% |
| Profit (loss) for the period | 9904 | €115,215 | €125,673 | +€10,458 | +9.1% |
| Profit (loss) for the period to be appropriated | 9905 | €115,215 | €125,673 | +€10,458 | +9.1% |
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 10 October 2026 via checked.be.