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 -€95,663
down €95,663 (-65.5%), from €145,952 to €50,289
of which Trade receivables: -€82,146
- Cash -€46,761
down €46,761 (-78.4%), from €59,650 to €12,890
mainly Trade debts (-€72,246) and Debts after one year (-€44,269)
- Tangible fixed assets -€27,649
down €27,649 (-5.3%), from €525,329 to €497,680
- Trade debts -€72,246
down €72,246 (-90.4%), from €79,895 to €7,649
- Debts after one year -€44,269
down €44,269 (-25.8%), from €171,670 to €127,401
- Other debts -€35,663
down €35,663 (-8.9%), from €402,181 to €366,518
- Profit (loss) carried forward -€18,413
down €18,413 (-52.6%), from -€34,996 to -€53,409
- Gross operating margin -€29,512
down €29,512 (-55.5%), from €53,149 to €23,636
- Financial charges -€11,242
down €11,242 (-98.2%), from €11,451 to €208
of which Financial charges: -€11,188
- Other operating charges -€1,360
down €1,360 (-8.7%), from €15,553 to €14,193
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 | €730,931 | €560,858 | -€170,073 | -23.3% |
| Fixed assets | 21/28 | €525,329 | €497,680 | -€27,649 | -5.3% |
| Tangible fixed assets | 22/27 | €525,329 | €497,680 | -€27,649 | -5.3% |
| Land and buildings | 22 | €525,329 | €497,680 | -€27,649 | -5.3% |
| Current assets | 29/58 | €205,602 | €63,178 | -€142,424 | -69.3% |
| Amounts receivable within one year | 40/41 | €145,952 | €50,289 | -€95,663 | -65.5% |
| Trade receivables | 40 | €132,434 | €50,289 | -€82,146 | -62.0% |
| Other amounts receivable | 41 | €13,518 | - | -€13,518 | |
| Cash at bank and in hand | 54/58 | €59,650 | €12,890 | -€46,761 | -78.4% |
| Total equity and liabilities | 10/49 | €730,931 | €560,858 | -€170,073 | -23.3% |
| Equity | 10/15 | €26,504 | €8,091 | -€18,413 | -69.5% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,996 | -€53,409 | -€18,413 | -52.6% |
| Amounts payable | 17/49 | €704,427 | €552,768 | -€151,660 | -21.5% |
| Amounts payable after more than one year | 17 | €171,670 | €127,401 | -€44,269 | -25.8% |
| Financial debts | 170/4 | €171,670 | €127,401 | -€44,269 | -25.8% |
| Amounts payable within one year | 42/48 | €532,757 | €425,367 | -€107,390 | -20.2% |
| Current portion of amounts payable after more than one year | 42 | €44,269 | €44,269 | = | 0.0% |
| Trade debts | 44 | €79,895 | €7,649 | -€72,246 | -90.4% |
| Suppliers | 440/4 | €79,895 | €7,649 | -€72,246 | -90.4% |
| Taxes, remuneration and social security | 45 | €6,412 | €6,930 | +€518 | +8.1% |
| Taxes | 450/3 | €6,412 | €6,930 | +€518 | +8.1% |
| Other amounts payable | 47/48 | €402,181 | €366,518 | -€35,663 | -8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,649 | €27,649 | = | 0.0% |
| Other operating charges | 640/8 | €15,553 | €14,193 | -€1,360 | -8.7% |
| Gross operating margin | 9900 | €53,149 | €23,636 | -€29,512 | -55.5% |
| Operating profit (loss) | 9901 | €9,947 | -€18,205 | -€28,152 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Non-recurring financial income | 76B | - | €0 | +€0 | |
| Financial charges | 65/66B | €11,451 | €208 | -€11,242 | -98.2% |
| Recurring financial charges | 65 | €11,397 | €208 | -€11,188 | -98.2% |
| Non-recurring financial charges | 66B | €54 | - | -€54 | |
| Profit (loss) for the period before taxes | 9903 | -€1,503 | -€18,413 | -€16,910 | -1124.8% |
| Profit (loss) for the period | 9904 | -€1,503 | -€18,413 | -€16,910 | -1124.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,503 | -€18,413 | -€16,910 | -1124.8% |
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.