DF CONSULT: what changed
Two fiscal 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.
DF CONSULT
Largest movements
- Cash -€14,108
down €14,108 (-77.7%), from €18,168 to €4,060
mainly Net result for the year (-€10,891) and Tax, wage and social debts (-€9,971)
- Tangible fixed assets -€2,974
down €2,974 (-41.6%), from €7,152 to €4,178
- Deferred charges and accrued income -€1,403
down €1,403 (-78.6%), from €1,784 to €381
- Receivables within one year -€1,198
down €1,198 (-42.0%), from €2,849 to €1,651
of which Trade receivables: -€1,210
- Profit (loss) carried forward -€10,891
down €10,891 (-139.6%), from -€7,804 to -€18,695
- Tax, wage and social debts -€9,971
down €9,971 (-100.0%), from €9,971 to €0
- Trade debts +€854
up €854 (+240.4%), from €355 to €1,209
- Depreciation +€1,203
up €1,203 (+67.9%), from €1,771 to €2,974
- Gross operating margin +€1,121
up €1,121 (+12.9%), from -€8,700 to -€7,578
- Other operating charges +€206
new in 2025: €206
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 | €30,252 | €10,270 | -€19,983 | -66.1% |
| Fixed assets | 21/28 | €7,452 | €4,178 | -€3,274 | -43.9% |
| Tangible fixed assets | 22/27 | €7,152 | €4,178 | -€2,974 | -41.6% |
| Furniture and vehicles | 24 | €7,152 | €4,178 | -€2,974 | -41.6% |
| Financial fixed assets | 28 | €300 | €0 | -€300 | -100.0% |
| Current assets | 29/58 | €22,801 | €6,092 | -€16,709 | -73.3% |
| Amounts receivable within one year | 40/41 | €2,849 | €1,651 | -€1,198 | -42.0% |
| Trade receivables | 40 | €2,623 | €1,413 | -€1,210 | -46.1% |
| Other amounts receivable | 41 | €226 | €238 | +€12 | +5.4% |
| Cash at bank and in hand | 54/58 | €18,168 | €4,060 | -€14,108 | -77.7% |
| Deferred charges and accrued income | 490/1 | €1,784 | €381 | -€1,403 | -78.6% |
| Total equity and liabilities | 10/49 | €30,252 | €10,270 | -€19,983 | -66.1% |
| Equity | 10/15 | €19,886 | €8,995 | -€10,891 | -54.8% |
| Contributions | 10/11 | €2,690 | €2,690 | = | 0.0% |
| Reserves | 13 | €25,000 | €25,000 | = | 0.0% |
| Distributable reserves | 133 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,804 | -€18,695 | -€10,891 | -139.6% |
| Amounts payable | 17/49 | €10,366 | €1,275 | -€9,091 | -87.7% |
| Amounts payable within one year | 42/48 | €10,366 | €1,249 | -€9,117 | -88.0% |
| Trade debts | 44 | €355 | €1,209 | +€854 | +240.4% |
| Suppliers | 440/4 | €355 | €1,209 | +€854 | +240.4% |
| Taxes, remuneration and social security | 45 | €9,971 | €0 | -€9,971 | -100.0% |
| Taxes | 450/3 | €9,971 | €0 | -€9,971 | -100.0% |
| Other amounts payable | 47/48 | €40 | €40 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €26 | +€26 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,771 | €2,974 | +€1,203 | +67.9% |
| Other operating charges | 640/8 | - | €206 | +€206 | |
| Gross operating margin | 9900 | -€8,700 | -€7,578 | +€1,121 | +12.9% |
| Operating profit (loss) | 9901 | -€10,471 | -€10,758 | -€287 | -2.7% |
| Financial charges | 65/66B | €65 | €85 | +€20 | +30.8% |
| Recurring financial charges | 65 | €65 | €85 | +€20 | +30.8% |
| Profit (loss) for the period before taxes | 9903 | -€10,536 | -€10,843 | -€307 | -2.9% |
| Income taxes | 67/77 | €40 | €48 | +€8 | +21.1% |
| Profit (loss) for the period | 9904 | -€10,576 | -€10,891 | -€316 | -3.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,576 | -€10,891 | -€316 | -3.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.