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 +€47,729
up €47,729 (+422.5%), from €11,297 to €59,026
mainly Net result for the year (+€37,165) and Other debts (+€30,092)
- Tangible fixed assets -€13,298
down €13,298 (-99.4%), from €13,385 to €87
of which Furniture and vehicles: -€12,921
- Receivables within one year -€8,781
down €8,781 (-24.0%), from €36,625 to €27,844
of which Other amounts receivable: -€7,131
- Other debts +€30,092
up €30,092 (+220.5%), from €13,649 to €43,741
- Reserves -€12,000
down €12,000 (-32.4%), from €37,000 to €25,000
- Tax, wage and social debts +€9,185
up €9,185 (+150.6%), from €6,100 to €15,285
- Trade debts -€1,654
down €1,654 (-72.1%), from €2,294 to €640
- Gross operating margin +€44,129
up €44,129 (+230.6%), from €19,137 to €63,266
- Taxes +€8,727
up €8,727 (+291.2%), from €2,997 to €11,724
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 | €63,766 | €89,553 | +€25,788 | +40.4% |
| Fixed assets | 21/28 | €13,385 | €87 | -€13,298 | -99.4% |
| Tangible fixed assets | 22/27 | €13,385 | €87 | -€13,298 | -99.4% |
| Plant, machinery and equipment | 23 | €464 | €87 | -€377 | -81.3% |
| Furniture and vehicles | 24 | €12,921 | - | -€12,921 | |
| Current assets | 29/58 | €50,381 | €89,467 | +€39,086 | +77.6% |
| Amounts receivable within one year | 40/41 | €36,625 | €27,844 | -€8,781 | -24.0% |
| Trade receivables | 40 | €29,494 | €27,844 | -€1,650 | -5.6% |
| Other amounts receivable | 41 | €7,131 | - | -€7,131 | |
| Cash at bank and in hand | 54/58 | €11,297 | €59,026 | +€47,729 | +422.5% |
| Deferred charges and accrued income | 490/1 | €2,459 | €2,597 | +€138 | +5.6% |
| Total equity and liabilities | 10/49 | €63,766 | €89,553 | +€25,788 | +40.4% |
| Equity | 10/15 | €41,722 | €29,887 | -€11,835 | -28.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €37,000 | €25,000 | -€12,000 | -32.4% |
| Distributable reserves | 133 | €37,000 | €25,000 | -€12,000 | -32.4% |
| Profit (loss) carried forward | 14 | €722 | €887 | +€165 | +22.8% |
| Amounts payable | 17/49 | €22,043 | €59,667 | +€37,623 | +170.7% |
| Amounts payable within one year | 42/48 | €22,043 | €59,667 | +€37,623 | +170.7% |
| Trade debts | 44 | €2,294 | €640 | -€1,654 | -72.1% |
| Suppliers | 440/4 | €2,294 | €640 | -€1,654 | -72.1% |
| Taxes, remuneration and social security | 45 | €6,100 | €15,285 | +€9,185 | +150.6% |
| Taxes | 450/3 | €6,100 | €15,285 | +€9,185 | +150.6% |
| Other amounts payable | 47/48 | €13,649 | €43,741 | +€30,092 | +220.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,767 | €13,298 | -€469 | -3.4% |
| Other operating charges | 640/8 | €1,108 | €1,144 | +€36 | +3.3% |
| Gross operating margin | 9900 | €19,137 | €63,266 | +€44,129 | +230.6% |
| Operating profit (loss) | 9901 | €4,261 | €48,824 | +€44,562 | +1045.7% |
| Financial income | 75/76B | €509 | €179 | -€331 | -64.9% |
| Recurring financial income | 75 | €509 | €179 | -€331 | -64.9% |
| Financial charges | 65/66B | €173 | €114 | -€59 | -33.9% |
| Recurring financial charges | 65 | €173 | €114 | -€59 | -33.9% |
| Profit (loss) for the period before taxes | 9903 | €4,598 | €48,888 | +€44,290 | +963.2% |
| Income taxes | 67/77 | €2,997 | €11,724 | +€8,727 | +291.2% |
| Profit (loss) for the period | 9904 | €1,602 | €37,165 | +€35,563 | +2220.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,602 | €37,165 | +€35,563 | +2220.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.