DCT-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.
What changed
DCT-Consulting
NACE 70.200, Business and other management consultancy
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€166,178
2024 · €258,369-€92,191
Equity
€861,005
2024 · €719,533+€141,472
Cash
€357,859
2024 · €369,693-€11,835
Balance sheet total
€1.4m
2024 · €1.4m+€31,771
Largest movements
Assets
- Financial fixed assets +€120,000
up €120,000 (+452.8%), from €26,500 to €146,500
- Receivables within one year -€79,916
down €79,916 (-60.9%), from €131,153 to €51,237
of which Trade receivables: -€82,230
Equity and liabilities
- Reserves +€141,472
up €141,472 (+19.8%), from €714,533 to €856,005
of which Tax-exempt reserves: +€75,780
- Trade debts -€70,271
down €70,271 (-89.7%), from €78,344 to €8,073
- Debts after one year -€40,295
down €40,295 (-8.3%), from €482,984 to €442,690
Income statement
- Gross operating margin -€176,365
down €176,365 (-41.6%), from €424,127 to €247,762
- Write-downs -€39,148
down €39,148 (-100.0%), from €39,148 to €0
- Taxes -€34,945
down €34,945 (-41.5%), from €84,241 to €49,296
- Financial charges -€10,328
down €10,328 (-54.0%), from €19,124 to €8,796
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.
Result 2024
€258,369
Gross operating margin
-€176,365
Depreciation
-€1,405
Write-downs
+€39,148
Other operating charges
-€1,502
Other operating items
+€1,591
Financial income
+€1,069
Financial charges
+€10,328
Taxes
+€34,945
Result 2025
€166,178
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.
From operations
+€187,908
Investment
-€135,354
Financing
-€64,389
Cash 2024
€369,693
From operations (derived)
+€187,908
Net result for the year
+€166,178
Depreciation
+€19,863
Receivables within one year
+€79,916
Deferred charges and accrued income
-€8,032
Trade debts
-€70,271
Tax, wage and social debts
-€181
Other debts
+€434
Investment (derived)
-€135,354
Investment in fixed assets (net)
-€135,354
Financing
-€64,389
Debts after one year
-€40,295
Current portion of long-term debt
+€612
Contributions, distributions and other
-€24,706
Cash 2025
€357,859
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,400,848 | €1,432,619 | +€31,771 | +2.3% |
| Fixed assets | 21/28 | €886,723 | €1,002,214 | +€115,491 | +13.0% |
| Tangible fixed assets | 22/27 | €860,223 | €855,714 | -€4,509 | -0.5% |
| Land and buildings | 22 | €788,128 | €850,214 | +€62,087 | +7.9% |
| Plant, machinery and equipment | 23 | €2,049 | €5,499 | +€3,451 | +168.4% |
| Furniture and vehicles | 24 | €3,338 | €0 | -€3,338 | -100.0% |
| Assets under construction and advance payments | 27 | €66,708 | €0 | -€66,708 | -100.0% |
| Financial fixed assets | 28 | €26,500 | €146,500 | +€120,000 | +452.8% |
| Current assets | 29/58 | €514,125 | €430,406 | -€83,719 | -16.3% |
| Stocks and contracts in progress | 3 | €13,000 | €13,000 | = | 0.0% |
| Stocks | 30/36 | €13,000 | €13,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €131,153 | €51,237 | -€79,916 | -60.9% |
| Trade receivables | 40 | €131,153 | €48,923 | -€82,230 | -62.7% |
| Other amounts receivable | 41 | €0 | €2,314 | +€2,314 | |
| Cash at bank and in hand | 54/58 | €369,693 | €357,859 | -€11,835 | -3.2% |
| Deferred charges and accrued income | 490/1 | €278 | €8,310 | +€8,032 | +2885.9% |
| Total equity and liabilities | 10/49 | €1,400,848 | €1,432,619 | +€31,771 | +2.3% |
| Equity | 10/15 | €719,533 | €861,005 | +€141,472 | +19.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €714,533 | €856,005 | +€141,472 | +19.8% |
| Tax-exempt reserves | 132 | - | €75,780 | +€75,780 | |
| Distributable reserves | 133 | €714,533 | €780,225 | +€65,692 | +9.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €681,315 | €571,614 | -€109,701 | -16.1% |
| Amounts payable after more than one year | 17 | €482,984 | €442,690 | -€40,295 | -8.3% |
| Financial debts | 170/4 | €482,984 | €442,690 | -€40,295 | -8.3% |
| Amounts payable within one year | 42/48 | €198,331 | €128,925 | -€69,406 | -35.0% |
| Current portion of amounts payable after more than one year | 42 | €39,683 | €40,295 | +€612 | +1.5% |
| Financial debts | 43 | €88 | €88 | = | 0.0% |
| Credit institutions | 430/8 | €88 | €88 | = | 0.0% |
| Trade debts | 44 | €78,344 | €8,073 | -€70,271 | -89.7% |
| Suppliers | 440/4 | €78,344 | €8,073 | -€70,271 | -89.7% |
| Taxes, remuneration and social security | 45 | €74,922 | €74,741 | -€181 | -0.2% |
| Taxes | 450/3 | €74,922 | €74,741 | -€181 | -0.2% |
| Other amounts payable | 47/48 | €5,294 | €5,728 | +€434 | +8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,458 | €19,863 | +€1,405 | +7.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €39,148 | €0 | -€39,148 | -100.0% |
| Other operating charges | 640/8 | €4,160 | €5,662 | +€1,502 | +36.1% |
| Non-recurring operating charges | 66A | €1,591 | €0 | -€1,591 | -100.0% |
| Gross operating margin | 9900 | €424,127 | €247,762 | -€176,365 | -41.6% |
| Operating profit (loss) | 9901 | €360,770 | €222,237 | -€138,533 | -38.4% |
| Financial income | 75/76B | €965 | €2,034 | +€1,069 | +110.8% |
| Recurring financial income | 75 | €965 | €2,034 | +€1,069 | +110.8% |
| Financial charges | 65/66B | €19,124 | €8,796 | -€10,328 | -54.0% |
| Recurring financial charges | 65 | €19,124 | €8,796 | -€10,328 | -54.0% |
| Profit (loss) for the period before taxes | 9903 | €342,611 | €215,475 | -€127,136 | -37.1% |
| Income taxes | 67/77 | €84,241 | €49,296 | -€34,945 | -41.5% |
| Profit (loss) for the period | 9904 | €258,369 | €166,178 | -€92,191 | -35.7% |
| Transfer to tax-exempt reserves | 689 | - | €75,780 | +€75,780 | |
| Profit (loss) for the period to be appropriated | 9905 | €258,369 | €90,398 | -€167,971 | -65.0% |
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 10 October 2026 via checked.be.