DCU 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.
DCU CONSULTING
Largest movements
- Cash +€12,067
up €12,067 (+22.7%), from €53,119 to €65,186
mainly Net result for the year (+€56,968) and Other debts (+€10,396)
- Deferred charges and accrued income +€3,296
new in 2025: €3,296
- Tangible fixed assets +€1,607
up €1,607 (+528%), from €304 to €1,912
- Receivables within one year -€1,407
down €1,407 (-7.3%), from €19,308 to €17,901
of which Other amounts receivable: -€5,469
- Other debts +€10,396
up €10,396 (+22.3%), from €46,572 to €56,968
- Tax, wage and social debts +€5,829
up €5,829 (+123%), from €4,744 to €10,573
of which Taxes: +€5,829
- Gross operating margin +€13,851
up €13,851 (+21.1%), from €65,518 to €79,369
- Taxes +€4,068
up €4,068 (+24.4%), from €16,644 to €20,712
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 | €72,756 | €88,320 | +€15,564 | +21.4% |
| Fixed assets | 21/28 | €329 | €1,937 | +€1,607 | +488% |
| Tangible fixed assets | 22/27 | €304 | €1,912 | +€1,607 | +528% |
| Furniture and vehicles | 24 | €304 | €1,912 | +€1,607 | +528% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €72,427 | €86,383 | +€13,956 | +19.3% |
| Amounts receivable within one year | 40/41 | €19,308 | €17,901 | -€1,407 | -7.3% |
| Trade receivables | 40 | €13,231 | €17,293 | +€4,062 | +30.7% |
| Other amounts receivable | 41 | €6,077 | €609 | -€5,469 | -90.0% |
| Cash at bank and in hand | 54/58 | €53,119 | €65,186 | +€12,067 | +22.7% |
| Deferred charges and accrued income | 490/1 | - | €3,296 | +€3,296 | |
| Total equity and liabilities | 10/49 | €72,756 | €88,320 | +€15,564 | +21.4% |
| Equity | 10/15 | €20,460 | €20,460 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Amounts payable | 17/49 | €52,296 | €67,860 | +€15,564 | +29.8% |
| Amounts payable within one year | 42/48 | €52,296 | €67,860 | +€15,564 | +29.8% |
| Financial debts | 43 | €10 | €45 | +€35 | +354% |
| Credit institutions | 430/8 | €10 | €45 | +€35 | +354% |
| Trade debts | 44 | €970 | €274 | -€696 | -71.8% |
| Suppliers | 440/4 | €970 | €274 | -€696 | -71.8% |
| Taxes, remuneration and social security | 45 | €4,744 | €10,573 | +€5,829 | +123% |
| Taxes | 450/3 | €3,144 | €8,973 | +€5,829 | +185% |
| Remuneration and social security | 454/9 | €1,600 | €1,600 | = | 0.0% |
| Other amounts payable | 47/48 | €46,572 | €56,968 | +€10,396 | +22.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €743 | €369 | -€374 | -50.4% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €65,518 | €79,369 | +€13,851 | +21.1% |
| Operating profit (loss) | 9901 | €64,388 | €78,601 | +€14,213 | +22.1% |
| Financial income | 75/76B | €25 | €28 | +€4 | +15.0% |
| Recurring financial income | 75 | €25 | €28 | +€4 | +15.0% |
| Financial charges | 65/66B | €1,196 | €950 | -€247 | -20.6% |
| Recurring financial charges | 65 | €1,196 | €950 | -€247 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | €63,216 | €77,680 | +€14,464 | +22.9% |
| Income taxes | 67/77 | €16,644 | €20,712 | +€4,068 | +24.4% |
| Profit (loss) for the period | 9904 | €46,572 | €56,968 | +€10,396 | +22.3% |
| Profit (loss) for the period to be appropriated | 9905 | €46,572 | €56,968 | +€10,396 | +22.3% |
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 14 October 2026 via checked.be.