DG Consulting: 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 Consulting
Largest movements
- Receivables within one year +€23,759
up €23,759 (+230%), from €10,345 to €34,104
of which Trade receivables: +€12,886
- Cash -€8,847
down €8,847 (-100%), from €8,847 to €0
mainly Receivables within one year (-€23,759) and Debts after one year (-€6,491)
- Tangible fixed assets -€8,559
down €8,559 (-5.7%), from €151,235 to €142,676
of which Land and buildings: -€4,814
- Profit (loss) carried forward +€25,564
up €25,564 (+50.2%), from -€50,949 to -€25,385
- Debts after one year -€6,491
down €6,491 (-4.9%), from €133,637 to €127,146
- Other debts -€6,236
down €6,236 (-18.0%), from €34,602 to €28,367
- Tax, wage and social debts -€4,667
down €4,667 (-34.4%), from €13,562 to €8,895
- Advances received -€4,505
down €4,505 (-100%), from €4,505 to €0
- Gross operating margin +€28,943
up €28,943 (+295%), from €9,821 to €38,765
- Other operating charges -€516
down €516 (-81.1%), from €636 to €120
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 | €175,911 | €180,600 | +€4,689 | +2.7% |
| Fixed assets | 21/28 | €154,235 | €145,676 | -€8,559 | -5.5% |
| Tangible fixed assets | 22/27 | €151,235 | €142,676 | -€8,559 | -5.7% |
| Land and buildings | 22 | €143,683 | €138,868 | -€4,814 | -3.4% |
| Furniture and vehicles | 24 | €7,552 | €3,807 | -€3,745 | -49.6% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €21,676 | €34,924 | +€13,248 | +61.1% |
| Amounts receivable within one year | 40/41 | €10,345 | €34,104 | +€23,759 | +230% |
| Trade receivables | 40 | €9,394 | €22,280 | +€12,886 | +137% |
| Other amounts receivable | 41 | €951 | €11,824 | +€10,873 | +1,143% |
| Cash at bank and in hand | 54/58 | €8,847 | €0 | -€8,847 | -100% |
| Deferred charges and accrued income | 490/1 | €2,484 | €820 | -€1,664 | -67.0% |
| Total equity and liabilities | 10/49 | €175,911 | €180,600 | +€4,689 | +2.7% |
| Equity | 10/15 | -€19,896 | €5,668 | +€25,564 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €24,853 | €24,853 | = | 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% |
| Distributable reserves | 133 | €22,993 | €22,993 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,949 | -€25,385 | +€25,564 | +50.2% |
| Amounts payable | 17/49 | €195,807 | €174,932 | -€20,875 | -10.7% |
| Amounts payable after more than one year | 17 | €133,637 | €127,146 | -€6,491 | -4.9% |
| Financial debts | 170/4 | €133,637 | €127,146 | -€6,491 | -4.9% |
| Amounts payable within one year | 42/48 | €62,171 | €47,786 | -€14,384 | -23.1% |
| Current portion of amounts payable after more than one year | 42 | €6,315 | €6,491 | +€176 | +2.8% |
| Financial debts | 43 | - | €2,928 | +€2,928 | |
| Credit institutions | 430/8 | - | €2,928 | +€2,928 | |
| Trade debts | 44 | €3,187 | €1,106 | -€2,081 | -65.3% |
| Suppliers | 440/4 | €3,187 | €1,106 | -€2,081 | -65.3% |
| Advances received on contracts in progress | 46 | €4,505 | €0 | -€4,505 | -100% |
| Taxes, remuneration and social security | 45 | €13,562 | €8,895 | -€4,667 | -34.4% |
| Taxes | 450/3 | €13,562 | €8,895 | -€4,667 | -34.4% |
| Other amounts payable | 47/48 | €34,602 | €28,367 | -€6,236 | -18.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,893 | €8,559 | -€333 | -3.7% |
| Other operating charges | 640/8 | €636 | €120 | -€516 | -81.1% |
| Gross operating margin | 9900 | €9,821 | €38,765 | +€28,943 | +295% |
| Operating profit (loss) | 9901 | €293 | €30,085 | +€29,792 | +10,167% |
| Financial income | 75/76B | €37 | €307 | +€270 | +733% |
| Recurring financial income | 75 | €37 | €307 | +€270 | +733% |
| Financial charges | 65/66B | €4,529 | €4,273 | -€257 | -5.7% |
| Recurring financial charges | 65 | €4,529 | €4,273 | -€257 | -5.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,200 | €26,119 | +€30,319 | |
| Income taxes | 67/77 | €536 | €555 | +€19 | +3.6% |
| Profit (loss) for the period | 9904 | -€4,736 | €25,564 | +€30,300 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,736 | €25,564 | +€30,300 |
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 24 October 2026 via checked.be.