DG 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.
DG CONSULT
Largest movements
- Cash +€19,149
up €19,149 (+75.1%), from €25,484 to €44,633
mainly Net result for the year (+€21,657) and Other debts (+€16,200)
- Tangible fixed assets +€5,198
up €5,198 (+5.3%), from €97,725 to €102,922
of which Land and buildings: +€5,210
- Other debts +€16,200
up €16,200 (+5400.0%), from €300 to €16,500
- Tax, wage and social debts +€6,659
up €6,659 (+57.2%), from €11,641 to €18,300
- Profit (loss) carried forward +€5,157
up €5,157 (+12.6%), from €40,835 to €45,992
- Debts after one year -€3,979
down €3,979 (-5.4%), from €74,016 to €70,037
- Gross operating margin +€1,844
up €1,844 (+4.9%), from €37,855 to €39,699
- Taxes -€1,432
down €1,432 (-17.6%), from €8,121 to €6,689
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 | €137,892 | €161,951 | +€24,058 | +17.4% |
| Fixed assets | 21/28 | €98,075 | €103,272 | +€5,198 | +5.3% |
| Tangible fixed assets | 22/27 | €97,725 | €102,922 | +€5,198 | +5.3% |
| Land and buildings | 22 | €95,773 | €100,983 | +€5,210 | +5.4% |
| Plant, machinery and equipment | 23 | - | €481 | +€481 | |
| Furniture and vehicles | 24 | €1,952 | €1,459 | -€493 | -25.3% |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €39,818 | €58,678 | +€18,861 | +47.4% |
| Amounts receivable within one year | 40/41 | €14,333 | €13,973 | -€361 | -2.5% |
| Trade receivables | 40 | €11,730 | €9,835 | -€1,895 | -16.2% |
| Other amounts receivable | 41 | €2,603 | €4,138 | +€1,535 | +59.0% |
| Cash at bank and in hand | 54/58 | €25,484 | €44,633 | +€19,149 | +75.1% |
| Deferred charges and accrued income | 490/1 | - | €73 | +€73 | |
| Total equity and liabilities | 10/49 | €137,892 | €161,951 | +€24,058 | +17.4% |
| Equity | 10/15 | €45,835 | €50,992 | +€5,157 | +11.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,835 | €45,992 | +€5,157 | +12.6% |
| Amounts payable | 17/49 | €92,058 | €110,959 | +€18,901 | +20.5% |
| Amounts payable after more than one year | 17 | €74,016 | €70,037 | -€3,979 | -5.4% |
| Financial debts | 170/4 | €74,016 | €70,037 | -€3,979 | -5.4% |
| Amounts payable within one year | 42/48 | €18,042 | €40,921 | +€22,880 | +126.8% |
| Current portion of amounts payable after more than one year | 42 | €3,741 | €3,979 | +€238 | +6.4% |
| Trade debts | 44 | €2,360 | €2,143 | -€217 | -9.2% |
| Suppliers | 440/4 | €2,360 | €2,143 | -€217 | -9.2% |
| Taxes, remuneration and social security | 45 | €11,641 | €18,300 | +€6,659 | +57.2% |
| Taxes | 450/3 | €11,641 | €18,300 | +€6,659 | +57.2% |
| Other amounts payable | 47/48 | €300 | €16,500 | +€16,200 | +5400.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,751 | €6,003 | +€251 | +4.4% |
| Other operating charges | 640/8 | €680 | €845 | +€165 | +24.3% |
| Gross operating margin | 9900 | €37,855 | €39,699 | +€1,844 | +4.9% |
| Operating profit (loss) | 9901 | €31,424 | €32,851 | +€1,427 | +4.5% |
| Financial income | 75/76B | €80 | €298 | +€218 | +271.0% |
| Recurring financial income | 75 | €80 | €298 | +€218 | +271.0% |
| Financial charges | 65/66B | €5,105 | €4,803 | -€302 | -5.9% |
| Recurring financial charges | 65 | €5,105 | €4,803 | -€302 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | €26,399 | €28,347 | +€1,947 | +7.4% |
| Income taxes | 67/77 | €8,121 | €6,689 | -€1,432 | -17.6% |
| Profit (loss) for the period | 9904 | €18,278 | €21,657 | +€3,379 | +18.5% |
| Profit (loss) for the period to be appropriated | 9905 | €18,278 | €21,657 | +€3,379 | +18.5% |
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 9 October 2026 via checked.be.