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
- Tangible fixed assets -€1,110
down €1,110 (-26.6%), from €4,177 to €3,067
- Profit (loss) carried forward -€1,410
down €1,410 (-9.7%), from -€14,538 to -€15,948
- Tax, wage and social debts +€393
up €393 (+6,190%), from €6 to €399
- Gross operating margin +€1,662
no longer reported in 2025 (was -€1,662)
- Depreciation +€307
up €307 (+38.2%), from €803 to €1,110
- Other operating charges +€300
new in 2025: €300
- Financial charges -€34
no longer reported in 2025 (was €34)
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 | €16,815 | €15,686 | -€1,129 | -6.7% |
| Fixed assets | 21/28 | €4,177 | €3,067 | -€1,110 | -26.6% |
| Tangible fixed assets | 22/27 | €4,177 | €3,067 | -€1,110 | -26.6% |
| Furniture and vehicles | 24 | €4,177 | €3,067 | -€1,110 | -26.6% |
| Current assets | 29/58 | €12,638 | €12,619 | -€19 | -0.1% |
| Stocks and contracts in progress | 3 | €12,619 | €12,619 | = | 0.0% |
| Stocks | 30/36 | €12,619 | €12,619 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €19 | - | -€19 | |
| Total equity and liabilities | 10/49 | €16,815 | €15,686 | -€1,129 | -6.7% |
| Equity | 10/15 | -€4,538 | -€5,948 | -€1,410 | -31.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | €10,000 | €10,000 | = | 0.0% |
| Issued capital | 100 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,538 | -€15,948 | -€1,410 | -9.7% |
| Amounts payable | 17/49 | €21,353 | €21,634 | +€281 | +1.3% |
| Amounts payable within one year | 42/48 | €21,353 | €21,634 | +€281 | +1.3% |
| Financial debts | 43 | €2 | €2 | = | 0.0% |
| Credit institutions | 430/8 | €2 | €2 | = | 0.0% |
| Trade debts | 44 | €1,488 | €1,488 | = | 0.0% |
| Suppliers | 440/4 | €1,488 | €1,488 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €6 | €399 | +€393 | +6,190% |
| Taxes | 450/3 | €6 | €399 | +€393 | +6,190% |
| Other amounts payable | 47/48 | €19,856 | €19,744 | -€112 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €803 | €1,110 | +€307 | +38.2% |
| Other operating charges | 640/8 | - | €300 | +€300 | |
| Gross operating margin | 9900 | -€1,662 | - | +€1,662 | |
| Operating profit (loss) | 9901 | -€2,465 | -€1,410 | +€1,055 | +42.8% |
| Financial charges | 65/66B | €34 | - | -€34 | |
| Recurring financial charges | 65 | €34 | - | -€34 | |
| Profit (loss) for the period before taxes | 9903 | -€2,499 | -€1,410 | +€1,089 | +43.6% |
| Profit (loss) for the period | 9904 | -€2,499 | -€1,410 | +€1,089 | +43.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,499 | -€1,410 | +€1,089 | +43.6% |
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 18 October 2026 via checked.be.