DG CONSEIL: 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.
DG CONSEIL
Largest movements
- Receivables within one year +€17,823
up €17,823 (+334.1%), from €5,335 to €23,157
of which Trade receivables: +€14,520
- Deferred charges and accrued income -€2,038
down €2,038 (-97.1%), from €2,097 to €60
- Cash +€1,189
up €1,189 (+43.2%), from €2,754 to €3,943
mainly Net result for the year (+€14,069) and Tax, wage and social debts (+€5,299)
- Profit (loss) carried forward +€11,014
no longer reported in 2026 (was -€11,014)
- Tax, wage and social debts +€5,299
up €5,299 (+86.0%), from €6,162 to €11,460
- Other debts +€865
up €865 (+29.3%), from €2,954 to €3,819
- Gross operating margin +€14,422
up €14,422 (+218.4%), from €6,605 to €21,027
- Taxes +€3,363
new in 2026: €3,363
- Other operating charges -€2,505
down €2,505 (-69.6%), from €3,597 to €1,092
- Depreciation +€820
up €820 (+48.6%), from €1,688 to €2,508
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €29,820 | €46,726 | +€16,906 | +56.7% |
| Fixed assets | 21/28 | €19,634 | €19,566 | -€68 | -0.3% |
| Tangible fixed assets | 22/27 | €19,634 | €19,566 | -€68 | -0.3% |
| Furniture and vehicles | 24 | €1,484 | €3,385 | +€1,901 | +128.2% |
| Other tangible fixed assets | 26 | €18,150 | €16,181 | -€1,970 | -10.9% |
| Current assets | 29/58 | €10,186 | €27,160 | +€16,974 | +166.6% |
| Amounts receivable within one year | 40/41 | €5,335 | €23,157 | +€17,823 | +334.1% |
| Trade receivables | 40 | €4,667 | €19,187 | +€14,520 | +311.1% |
| Other amounts receivable | 41 | €668 | €3,971 | +€3,303 | +494.5% |
| Cash at bank and in hand | 54/58 | €2,754 | €3,943 | +€1,189 | +43.2% |
| Deferred charges and accrued income | 490/1 | €2,097 | €60 | -€2,038 | -97.1% |
| Total equity and liabilities | 10/49 | €29,820 | €46,726 | +€16,906 | +56.7% |
| Equity | 10/15 | €9,846 | €20,859 | +€11,014 | +111.9% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | - | €1,859 | +€1,859 | |
| Profit (loss) carried forward | 14 | -€11,014 | - | +€11,014 | |
| Amounts payable | 17/49 | €19,975 | €25,867 | +€5,892 | +29.5% |
| Amounts payable within one year | 42/48 | €19,975 | €25,867 | +€5,892 | +29.5% |
| Trade debts | 44 | €10,859 | €10,587 | -€272 | -2.5% |
| Suppliers | 440/4 | €10,859 | €10,587 | -€272 | -2.5% |
| Taxes, remuneration and social security | 45 | €6,162 | €11,460 | +€5,299 | +86.0% |
| Taxes | 450/3 | €6,162 | €11,460 | +€5,299 | +86.0% |
| Other amounts payable | 47/48 | €2,954 | €3,819 | +€865 | +29.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,688 | €2,508 | +€820 | +48.6% |
| Other operating charges | 640/8 | €3,597 | €1,092 | -€2,505 | -69.6% |
| Gross operating margin | 9900 | €6,605 | €21,027 | +€14,422 | +218.4% |
| Operating profit (loss) | 9901 | €1,320 | €17,427 | +€16,107 | +1220.7% |
| Financial income | 75/76B | €0 | €60 | +€60 | +298900.0% |
| Recurring financial income | 75 | €0 | €60 | +€60 | +298900.0% |
| Financial charges | 65/66B | €97 | €55 | -€42 | -43.4% |
| Recurring financial charges | 65 | €97 | €55 | -€42 | -43.4% |
| Profit (loss) for the period before taxes | 9903 | €1,222 | €17,431 | +€16,209 | +1326.0% |
| Income taxes | 67/77 | - | €3,363 | +€3,363 | |
| Profit (loss) for the period | 9904 | €1,222 | €14,069 | +€12,846 | +1050.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,222 | €14,069 | +€12,846 | +1050.9% |
Source: filed annual accounts (NBB), financial years ended 1 January 2025 and 1 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.