DG CONSULTANCY & SERVICES: 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 & SERVICES
Largest movements
- Cash -€16,605
down €16,605 (-99.4%), from €16,699 to €93
mainly Other debts (-€24,028) and Tax, wage and social debts (-€5,896)
- Receivables within one year -€7,617
down €7,617 (-49.5%), from €15,399 to €7,781
of which Trade receivables: -€7,761
- Tangible fixed assets -€6,425
down €6,425 (-22.7%), from €28,351 to €21,926
of which Furniture and vehicles: -€6,940
- Other debts -€24,028
down €24,028 (-88.0%), from €27,308 to €3,280
- Tax, wage and social debts -€5,896
down €5,896 (-37.6%), from €15,686 to €9,790
- Trade debts -€2,362
down €2,362 (-35.7%), from €6,623 to €4,261
- Reserves +€2,094
up €2,094 (+21.5%), from €9,749 to €11,843
- Depreciation +€5,561
up €5,561 (+170.0%), from €3,271 to €8,832
- Other operating charges +€2,412
up €2,412 (+483.1%), from €499 to €2,912
- Gross operating margin +€2,011
up €2,011 (+13.6%), from €14,760 to €16,770
- Taxes -€911
down €911 (-25.5%), from €3,567 to €2,656
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 | €61,365 | €31,174 | -€30,191 | -49.2% |
| Fixed assets | 21/28 | €28,351 | €21,926 | -€6,425 | -22.7% |
| Tangible fixed assets | 22/27 | €28,351 | €21,926 | -€6,425 | -22.7% |
| Plant, machinery and equipment | 23 | €7,130 | €7,645 | +€515 | +7.2% |
| Furniture and vehicles | 24 | €21,221 | €14,281 | -€6,940 | -32.7% |
| Current assets | 29/58 | €33,014 | €9,248 | -€23,766 | -72.0% |
| Amounts receivable within one year | 40/41 | €15,399 | €7,781 | -€7,617 | -49.5% |
| Trade receivables | 40 | €15,399 | €7,638 | -€7,761 | -50.4% |
| Other amounts receivable | 41 | - | €144 | +€144 | |
| Cash at bank and in hand | 54/58 | €16,699 | €93 | -€16,605 | -99.4% |
| Deferred charges and accrued income | 490/1 | €917 | €1,373 | +€456 | +49.8% |
| Total equity and liabilities | 10/49 | €61,365 | €31,174 | -€30,191 | -49.2% |
| Equity | 10/15 | €11,749 | €13,843 | +€2,094 | +17.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €9,749 | €11,843 | +€2,094 | +21.5% |
| Distributable reserves | 133 | €9,749 | €11,843 | +€2,094 | +21.5% |
| Amounts payable | 17/49 | €49,616 | €17,331 | -€32,285 | -65.1% |
| Amounts payable within one year | 42/48 | €49,616 | €17,331 | -€32,285 | -65.1% |
| Trade debts | 44 | €6,623 | €4,261 | -€2,362 | -35.7% |
| Suppliers | 440/4 | €6,623 | €4,261 | -€2,362 | -35.7% |
| Taxes, remuneration and social security | 45 | €15,686 | €9,790 | -€5,896 | -37.6% |
| Taxes | 450/3 | €15,686 | €9,790 | -€5,896 | -37.6% |
| Other amounts payable | 47/48 | €27,308 | €3,280 | -€24,028 | -88.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,271 | €8,832 | +€5,561 | +170.0% |
| Other operating charges | 640/8 | €499 | €2,912 | +€2,412 | +483.1% |
| Gross operating margin | 9900 | €14,760 | €16,770 | +€2,011 | +13.6% |
| Operating profit (loss) | 9901 | €10,989 | €5,026 | -€5,963 | -54.3% |
| Financial charges | 65/66B | €233 | €276 | +€43 | +18.4% |
| Recurring financial charges | 65 | €233 | €276 | +€43 | +18.4% |
| Profit (loss) for the period before taxes | 9903 | €10,756 | €4,750 | -€6,005 | -55.8% |
| Income taxes | 67/77 | €3,567 | €2,656 | -€911 | -25.5% |
| Profit (loss) for the period | 9904 | €7,189 | €2,094 | -€5,095 | -70.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,189 | €2,094 | -€5,095 | -70.9% |
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 11 October 2026 via checked.be.