DF Consulting: 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 Consulting
Largest movements
- Financial fixed assets +€222,750
up €222,750 (+31.8%), from €700,000 to €922,750
- Receivables within one year +€78,716
up €78,716 (+112.5%), from €70,000 to €148,716
of which Other amounts receivable: +€67,039
- Cash +€49,116
up €49,116 (+167.5%), from €29,331 to €78,448
mainly Net result for the year (+€276,516) and Other debts (+€269,178)
- Other debts +€269,178
up €269,178 (+22669.5%), from €1,187 to €270,366
- Profit (loss) carried forward +€76,516
up €76,516 (+73.5%), from €104,105 to €180,621
- Financial income +€176,052
up €176,052 (+179.6%), from €98,000 to €274,052
- Financial charges +€18,415
up €18,415 (+222.5%), from €8,276 to €26,691
- Gross operating margin +€12,870
up €12,870 (+40.7%), from €31,608 to €44,478
- Taxes -€1,248
down €1,248 (-36.6%), from €3,408 to €2,161
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 | €834,873 | €1,189,569 | +€354,696 | +42.5% |
| Fixed assets | 21/28 | €735,541 | €947,406 | +€211,865 | +28.8% |
| Tangible fixed assets | 22/27 | €35,541 | €24,656 | -€10,885 | -30.6% |
| Plant, machinery and equipment | 23 | €734 | €504 | -€229 | -31.3% |
| Furniture and vehicles | 24 | €34,808 | €24,152 | -€10,656 | -30.6% |
| Financial fixed assets | 28 | €700,000 | €922,750 | +€222,750 | +31.8% |
| Current assets | 29/58 | €99,331 | €242,163 | +€142,831 | +143.8% |
| Amounts receivable within one year | 40/41 | €70,000 | €148,716 | +€78,716 | +112.5% |
| Trade receivables | 40 | - | €11,677 | +€11,677 | |
| Other amounts receivable | 41 | €70,000 | €137,039 | +€67,039 | +95.8% |
| Current investments | 50/53 | - | €10,000 | +€10,000 | |
| Cash at bank and in hand | 54/58 | €29,331 | €78,448 | +€49,116 | +167.5% |
| Deferred charges and accrued income | 490/1 | - | €4,999 | +€4,999 | |
| Total equity and liabilities | 10/49 | €834,873 | €1,189,569 | +€354,696 | +42.5% |
| Equity | 10/15 | €104,205 | €180,721 | +€76,516 | +73.4% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €104,105 | €180,621 | +€76,516 | +73.5% |
| Amounts payable | 17/49 | €730,668 | €1,008,848 | +€278,180 | +38.1% |
| Amounts payable after more than one year | 17 | €629,229 | €625,924 | -€3,305 | -0.5% |
| Financial debts | 170/4 | €629,229 | €625,924 | -€3,305 | -0.5% |
| Amounts payable within one year | 42/48 | €101,439 | €379,206 | +€277,767 | +273.8% |
| Current portion of amounts payable after more than one year | 42 | €90,432 | €98,077 | +€7,645 | +8.5% |
| Trade debts | 44 | €24 | €574 | +€550 | +2270.7% |
| Suppliers | 440/4 | €24 | €574 | +€550 | +2270.7% |
| Taxes, remuneration and social security | 45 | €9,796 | €10,190 | +€394 | +4.0% |
| Taxes | 450/3 | €9,796 | €8,690 | -€1,106 | -11.3% |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €1,187 | €270,366 | +€269,178 | +22669.5% |
| Accrued charges and deferred income | 492/3 | - | €3,718 | +€3,718 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,287 | €11,992 | -€295 | -2.4% |
| Other operating charges | 640/8 | €1,133 | €1,170 | +€37 | +3.3% |
| Gross operating margin | 9900 | €31,608 | €44,478 | +€12,870 | +40.7% |
| Operating profit (loss) | 9901 | €18,188 | €31,316 | +€13,128 | +72.2% |
| Financial income | 75/76B | €98,000 | €274,052 | +€176,052 | +179.6% |
| Recurring financial income | 75 | €98,000 | €274,052 | +€176,052 | +179.6% |
| Financial charges | 65/66B | €8,276 | €26,691 | +€18,415 | +222.5% |
| Recurring financial charges | 65 | €8,276 | €26,691 | +€18,415 | +222.5% |
| Profit (loss) for the period before taxes | 9903 | €107,912 | €278,677 | +€170,765 | +158.2% |
| Income taxes | 67/77 | €3,408 | €2,161 | -€1,248 | -36.6% |
| Profit (loss) for the period | 9904 | €104,504 | €276,516 | +€172,013 | +164.6% |
| Profit (loss) for the period to be appropriated | 9905 | €104,504 | €276,516 | +€172,013 | +164.6% |
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 2 October 2026 via checked.be.