DG Consultancy: 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 Consultancy
Largest movements
- Receivables within one year -€6,019
down €6,019 (-29.8%), from €20,174 to €14,155
of which Trade receivables: -€6,426
- Cash +€4,944
up €4,944 (+6.7%), from €73,511 to €78,455
mainly Net result for the year (+€74,562) and Receivables within one year (+€6,019)
- Tangible fixed assets -€2,299
down €2,299 (-7.8%), from €29,445 to €27,146
- Other debts -€4,108
down €4,108 (-4.5%), from €90,548 to €86,439
- Gross operating margin -€11,760
down €11,760 (-10.7%), from €109,524 to €97,763
- Taxes -€2,875
down €2,875 (-12.8%), from €22,468 to €19,593
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.
Derived cash bridge
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 | €124,290 | €121,624 | -€2,666 | -2.1% |
| Fixed assets | 21/28 | €29,445 | €27,146 | -€2,299 | -7.8% |
| Tangible fixed assets | 22/27 | €29,445 | €27,146 | -€2,299 | -7.8% |
| Land and buildings | 22 | €25,261 | €24,461 | -€800 | -3.2% |
| Plant, machinery and equipment | 23 | €1,209 | €702 | -€507 | -42.0% |
| Furniture and vehicles | 24 | €2,975 | €1,983 | -€992 | -33.3% |
| Current assets | 29/58 | €94,845 | €94,478 | -€367 | -0.4% |
| Amounts receivable within one year | 40/41 | €20,174 | €14,155 | -€6,019 | -29.8% |
| Trade receivables | 40 | €20,174 | €13,748 | -€6,426 | -31.9% |
| Other amounts receivable | 41 | €0 | €407 | +€407 | |
| Cash at bank and in hand | 54/58 | €73,511 | €78,455 | +€4,944 | +6.7% |
| Deferred charges and accrued income | 490/1 | €1,160 | €1,868 | +€708 | +61.1% |
| Total equity and liabilities | 10/49 | €124,290 | €121,624 | -€2,666 | -2.1% |
| Equity | 10/15 | €20,931 | €21,093 | +€162 | +0.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €2,355 | €2,355 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26 | €188 | +€162 | +619% |
| Amounts payable | 17/49 | €103,359 | €100,531 | -€2,828 | -2.7% |
| Amounts payable within one year | 42/48 | €102,959 | €99,181 | -€3,778 | -3.7% |
| Trade debts | 44 | €316 | €567 | +€251 | +79.6% |
| Suppliers | 440/4 | €316 | €567 | +€251 | +79.6% |
| Taxes, remuneration and social security | 45 | €12,096 | €12,175 | +€79 | +0.7% |
| Taxes | 450/3 | €10,296 | €8,575 | -€1,721 | -16.7% |
| Remuneration and social security | 454/9 | €1,800 | €3,600 | +€1,800 | +100% |
| Other amounts payable | 47/48 | €90,548 | €86,439 | -€4,108 | -4.5% |
| Accrued charges and deferred income | 492/3 | €400 | €1,350 | +€950 | +238% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,485 | €2,299 | -€186 | -7.5% |
| Other operating charges | 640/8 | €1,166 | €1,261 | +€95 | +8.2% |
| Gross operating margin | 9900 | €109,524 | €97,763 | -€11,760 | -10.7% |
| Operating profit (loss) | 9901 | €105,873 | €94,203 | -€11,670 | -11.0% |
| Financial income | 75/76B | €0 | €6 | +€6 | |
| Recurring financial income | 75 | €0 | €6 | +€6 | |
| Financial charges | 65/66B | €59 | €54 | -€5 | -8.5% |
| Recurring financial charges | 65 | €59 | €54 | -€5 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €105,814 | €94,155 | -€11,659 | -11.0% |
| Income taxes | 67/77 | €22,468 | €19,593 | -€2,875 | -12.8% |
| Profit (loss) for the period | 9904 | €83,346 | €74,562 | -€8,784 | -10.5% |
| Profit (loss) for the period to be appropriated | 9905 | €83,346 | €74,562 | -€8,784 | -10.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.