DCS Consultancy: 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.
DCS Consultancy
Largest movements
- Tangible fixed assets +€12,664
up €12,664 (+87.9%), from €14,401 to €27,065
of which Furniture and vehicles: +€19,203
- Cash +€11,931
up €11,931 (+30.3%), from €39,392 to €51,323
mainly Net result for the year (+€38,807) and Depreciation (+€6,271)
- Receivables within one year +€9,660
up €9,660 (+27.3%), from €35,445 to €45,105
of which Other amounts receivable: +€9,709
- Profit (loss) carried forward +€38,807
up €38,807 (+57.5%), from €67,531 to €106,338
- Tax, wage and social debts -€4,901
down €4,901 (-34.6%), from €14,147 to €9,246
of which Taxes: -€4,901
- Current portion of long-term debt +€2,094
up €2,094 (+72.0%), from €2,906 to €5,000
- Debts after one year -€1,754
down €1,754 (-41.2%), from €4,254 to €2,500
- Gross operating margin -€10,781
down €10,781 (-14.5%), from €74,494 to €63,713
- Depreciation +€2,514
up €2,514 (+66.9%), from €3,757 to €6,271
- Taxes -€2,063
down €2,063 (-14.8%), from €13,927 to €11,864
- Financial charges -€1,147
down €1,147 (-19.5%), from €5,895 to €4,748
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 | €92,279 | €126,218 | +€33,940 | +36.8% |
| Fixed assets | 21/28 | €14,401 | €27,065 | +€12,664 | +87.9% |
| Tangible fixed assets | 22/27 | €14,401 | €27,065 | +€12,664 | +87.9% |
| Plant, machinery and equipment | 23 | - | €1,869 | +€1,869 | |
| Furniture and vehicles | 24 | €5,993 | €25,196 | +€19,203 | +320% |
| Leasing and similar rights | 25 | €8,408 | €0 | -€8,408 | -100% |
| Current assets | 29/58 | €77,878 | €99,153 | +€21,276 | +27.3% |
| Amounts receivable within one year | 40/41 | €35,445 | €45,105 | +€9,660 | +27.3% |
| Trade receivables | 40 | €32,720 | €32,670 | -€50 | -0.2% |
| Other amounts receivable | 41 | €2,726 | €12,435 | +€9,709 | +356% |
| Cash at bank and in hand | 54/58 | €39,392 | €51,323 | +€11,931 | +30.3% |
| Deferred charges and accrued income | 490/1 | €3,041 | €2,726 | -€315 | -10.4% |
| Total equity and liabilities | 10/49 | €92,279 | €126,218 | +€33,940 | +36.8% |
| Equity | 10/15 | €70,031 | €108,838 | +€38,807 | +55.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,531 | €106,338 | +€38,807 | +57.5% |
| Amounts payable | 17/49 | €22,248 | €17,380 | -€4,868 | -21.9% |
| Amounts payable after more than one year | 17 | €4,254 | €2,500 | -€1,754 | -41.2% |
| Financial debts | 170/4 | €4,254 | €2,500 | -€1,754 | -41.2% |
| Amounts payable within one year | 42/48 | €17,994 | €14,880 | -€3,114 | -17.3% |
| Current portion of amounts payable after more than one year | 42 | €2,906 | €5,000 | +€2,094 | +72.0% |
| Trade debts | 44 | €12 | €539 | +€527 | +4,358% |
| Suppliers | 440/4 | €12 | €539 | +€527 | +4,358% |
| Advances received on contracts in progress | 46 | €96 | €96 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €14,147 | €9,246 | -€4,901 | -34.6% |
| Taxes | 450/3 | €14,147 | €9,246 | -€4,901 | -34.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €833 | €0 | -€833 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,757 | €6,271 | +€2,514 | +66.9% |
| Other operating charges | 640/8 | €618 | €1,072 | +€454 | +73.4% |
| Non-recurring operating charges | 66A | €1,207 | €970 | -€237 | -19.6% |
| Gross operating margin | 9900 | €74,494 | €63,713 | -€10,781 | -14.5% |
| Operating profit (loss) | 9901 | €68,912 | €55,399 | -€13,512 | -19.6% |
| Financial income | 75/76B | €15 | €20 | +€5 | +35.0% |
| Recurring financial income | 75 | €15 | €20 | +€5 | +35.0% |
| Financial charges | 65/66B | €5,895 | €4,748 | -€1,147 | -19.5% |
| Recurring financial charges | 65 | €5,895 | €4,748 | -€1,147 | -19.5% |
| Profit (loss) for the period before taxes | 9903 | €63,031 | €50,672 | -€12,360 | -19.6% |
| Income taxes | 67/77 | €13,927 | €11,864 | -€2,063 | -14.8% |
| Profit (loss) for the period | 9904 | €49,104 | €38,807 | -€10,297 | -21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €49,104 | €38,807 | -€10,297 | -21.0% |
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 24 October 2026 via checked.be.