DG CONSULT: 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 CONSULT
Largest movements
- Cash +€15,513
up €15,513 (+408%), from €3,806 to €19,319
mainly Depreciation (+€19,707) and Other debts (+€18,709)
- Other debts +€18,709
up €18,709 (+75.9%), from €24,636 to €43,345
- Debts after one year -€12,151
down €12,151 (-16.5%), from €73,592 to €61,441
- Profit (loss) carried forward +€6,584
up €6,584 (+19.3%), from €34,061 to €40,645
- Gross operating margin +€21,818
up €21,818 (+192%), from €11,334 to €33,152
- Depreciation +€5,120
up €5,120 (+35.1%), from €14,587 to €19,707
- Other operating charges +€1,582
up €1,582 (+235%), from €674 to €2,256
- Taxes +€998
new in 2025: €998
- Financial charges +€870
up €870 (+31.8%), from €2,737 to €3,607
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 | €508,223 | €522,474 | +€14,251 | +2.8% |
| Fixed assets | 21/28 | €485,450 | €485,656 | +€207 | 0.0% |
| Tangible fixed assets | 22/27 | €485,450 | €485,656 | +€207 | 0.0% |
| Land and buildings | 22 | €483,598 | €484,877 | +€1,279 | +0.3% |
| Furniture and vehicles | 24 | €1,852 | €779 | -€1,073 | -57.9% |
| Current assets | 29/58 | €22,773 | €36,817 | +€14,044 | +61.7% |
| Stocks and contracts in progress | 3 | €4,339 | - | -€4,339 | |
| Stocks | 30/36 | €4,339 | - | -€4,339 | |
| Amounts receivable within one year | 40/41 | €13,178 | €15,902 | +€2,724 | +20.7% |
| Trade receivables | 40 | €12,603 | €15,327 | +€2,724 | +21.6% |
| Other amounts receivable | 41 | €575 | €575 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,806 | €19,319 | +€15,513 | +408% |
| Deferred charges and accrued income | 490/1 | €1,450 | €1,596 | +€146 | +10.1% |
| Total equity and liabilities | 10/49 | €508,223 | €522,474 | +€14,251 | +2.8% |
| Equity | 10/15 | €382,121 | €388,705 | +€6,584 | +1.7% |
| Contributions | 10/11 | €346,200 | €346,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,061 | €40,645 | +€6,584 | +19.3% |
| Amounts payable | 17/49 | €126,102 | €133,768 | +€7,666 | +6.1% |
| Amounts payable after more than one year | 17 | €73,592 | €61,441 | -€12,151 | -16.5% |
| Financial debts | 170/4 | €73,592 | €61,441 | -€12,151 | -16.5% |
| Amounts payable within one year | 42/48 | €52,510 | €72,327 | +€19,817 | +37.7% |
| Current portion of amounts payable after more than one year | 42 | €11,437 | €12,152 | +€715 | +6.2% |
| Trade debts | 44 | €10,054 | €12,430 | +€2,376 | +23.6% |
| Suppliers | 440/4 | €10,054 | €12,430 | +€2,376 | +23.6% |
| Taxes, remuneration and social security | 45 | €6,383 | €4,401 | -€1,982 | -31.1% |
| Taxes | 450/3 | €6,383 | €4,401 | -€1,982 | -31.1% |
| Other amounts payable | 47/48 | €24,636 | €43,345 | +€18,709 | +75.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,587 | €19,707 | +€5,120 | +35.1% |
| Other operating charges | 640/8 | €674 | €2,256 | +€1,582 | +235% |
| Gross operating margin | 9900 | €11,334 | €33,152 | +€21,818 | +192% |
| Operating profit (loss) | 9901 | -€3,926 | €11,190 | +€15,116 | |
| Financial charges | 65/66B | €2,737 | €3,607 | +€870 | +31.8% |
| Recurring financial charges | 65 | €2,737 | €3,607 | +€870 | +31.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,664 | €7,582 | +€14,246 | |
| Income taxes | 67/77 | - | €998 | +€998 | |
| Profit (loss) for the period | 9904 | -€6,664 | €6,584 | +€13,248 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,664 | €6,584 | +€13,248 |
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 16 October 2026 via checked.be.