Development Management 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.
Development Management Consulting
Largest movements
- Cash -€616,870
down €616,870 (-51.6%), from €1.2m to €578,604
mainly Other debts (-€560,064) and Trade debts (-€75,553)
- Receivables within one year +€13,227
up €13,227 (+31.8%), from €41,568 to €54,795
of which Trade receivables: +€13,204
- Other debts -€560,064
down €560,064 (-43.0%), from €1.3m to €743,566
- Trade debts -€75,553
down €75,553 (-96.6%), from €78,222 to €2,669
- Profit (loss) carried forward +€24,592
up €24,592 (+7.2%), from -€339,550 to -€314,958
- Financial charges -€252,291
down €252,291 (-99.9%), from €252,549 to €258
of which Non-recurring financial charges: -€252,380
- Gross operating margin +€219,158
up €219,158, from -€181,638 to €37,520
- Financial income -€4,741
down €4,741 (-99.8%), from €4,752 to €11
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 | €1,322,374 | €706,689 | -€615,685 | -46.6% |
| Fixed assets | 21/28 | €83,971 | €72,512 | -€11,459 | -13.6% |
| Tangible fixed assets | 22/27 | €15,729 | €4,270 | -€11,459 | -72.9% |
| Furniture and vehicles | 24 | €15,729 | €4,270 | -€11,459 | -72.9% |
| Financial fixed assets | 28 | €68,242 | €68,242 | +€0 | 0.0% |
| Current assets | 29/58 | €1,238,403 | €634,177 | -€604,226 | -48.8% |
| Amounts receivable within one year | 40/41 | €41,568 | €54,795 | +€13,227 | +31.8% |
| Trade receivables | 40 | €30,432 | €43,636 | +€13,204 | +43.4% |
| Other amounts receivable | 41 | €11,136 | €11,160 | +€24 | +0.2% |
| Cash at bank and in hand | 54/58 | €1,195,474 | €578,604 | -€616,870 | -51.6% |
| Deferred charges and accrued income | 490/1 | €1,361 | €778 | -€583 | -42.9% |
| Total equity and liabilities | 10/49 | €1,322,374 | €706,689 | -€615,685 | -46.6% |
| Equity | 10/15 | -€64,550 | -€39,958 | +€24,592 | +38.1% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €25,000 | €25,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €25,000 | €25,000 | = | 0.0% |
| Legal reserve | 130 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€339,550 | -€314,958 | +€24,592 | +7.2% |
| Amounts payable | 17/49 | €1,386,924 | €746,647 | -€640,277 | -46.2% |
| Amounts payable within one year | 42/48 | €1,386,924 | €746,647 | -€640,277 | -46.2% |
| Trade debts | 44 | €78,222 | €2,669 | -€75,553 | -96.6% |
| Suppliers | 440/4 | €78,222 | €2,669 | -€75,553 | -96.6% |
| Taxes, remuneration and social security | 45 | €5,072 | €412 | -€4,660 | -91.9% |
| Taxes | 450/3 | €5,072 | €412 | -€4,660 | -91.9% |
| Other amounts payable | 47/48 | €1,303,630 | €743,566 | -€560,064 | -43.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,458 | €11,459 | +€1 | 0.0% |
| Other operating charges | 640/8 | €1,263 | €1,057 | -€206 | -16.3% |
| Gross operating margin | 9900 | -€181,638 | €37,520 | +€219,158 | |
| Operating profit (loss) | 9901 | -€194,359 | €25,004 | +€219,363 | |
| Financial income | 75/76B | €4,752 | €11 | -€4,741 | -99.8% |
| Recurring financial income | 75 | €4,752 | €11 | -€4,741 | -99.8% |
| Financial charges | 65/66B | €252,549 | €258 | -€252,291 | -99.9% |
| Recurring financial charges | 65 | €169 | €258 | +€89 | +52.4% |
| Non-recurring financial charges | 66B | €252,380 | - | -€252,380 | |
| Profit (loss) for the period before taxes | 9903 | -€442,156 | €24,757 | +€466,913 | |
| Income taxes | 67/77 | €227 | €165 | -€62 | -27.3% |
| Profit (loss) for the period | 9904 | -€442,383 | €24,592 | +€466,975 | |
| Profit (loss) for the period to be appropriated | 9905 | -€442,383 | €24,592 | +€466,975 |
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 11 October 2026 via checked.be.