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
- Cash +€20,795
up €20,795 (+1,000%), from €2,079 to €22,874
mainly Net result for the year (+€14,695) and Tax, wage and social debts (+€4,918)
- Receivables within one year -€3,961
down €3,961 (-36.1%), from €10,964 to €7,004
of which Trade receivables: -€6,661
- Tangible fixed assets +€1,203
up €1,203 (+96.2%), from €1,250 to €2,453
- Deferred charges and accrued income -€524
no longer reported in 2025 (was €524)
- Reserves +€13,862
up €13,862 (+363%), from €3,820 to €17,682
- Tax, wage and social debts +€4,918
up €4,918 (+71.9%), from €6,840 to €11,758
- Trade debts -€1,242
down €1,242 (-95.6%), from €1,299 to €58
of which Suppliers: -€708
- Gross operating margin +€12,213
up €12,213 (+146%), from €8,373 to €20,586
- Taxes +€2,516
up €2,516 (+155%), from €1,625 to €4,140
- Financial income +€275
up €275 (+1,375,450%), from €0 to €275
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 | €14,818 | €32,331 | +€17,513 | +118% |
| Fixed assets | 21/28 | €1,250 | €2,453 | +€1,203 | +96.2% |
| Tangible fixed assets | 22/27 | €1,250 | €2,453 | +€1,203 | +96.2% |
| Furniture and vehicles | 24 | €1,250 | €2,453 | +€1,203 | +96.2% |
| Current assets | 29/58 | €13,568 | €29,878 | +€16,310 | +120% |
| Amounts receivable within one year | 40/41 | €10,964 | €7,004 | -€3,961 | -36.1% |
| Trade receivables | 40 | €7,280 | €620 | -€6,661 | -91.5% |
| Other amounts receivable | 41 | €3,684 | €6,384 | +€2,700 | +73.3% |
| Cash at bank and in hand | 54/58 | €2,079 | €22,874 | +€20,795 | +1,000% |
| Deferred charges and accrued income | 490/1 | €524 | - | -€524 | |
| Total equity and liabilities | 10/49 | €14,818 | €32,331 | +€17,513 | +118% |
| Equity | 10/15 | €5,820 | €19,682 | +€13,862 | +238% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €3,820 | €17,682 | +€13,862 | +363% |
| Distributable reserves | 133 | €3,820 | €17,682 | +€13,862 | +363% |
| Amounts payable | 17/49 | €8,998 | €12,649 | +€3,651 | +40.6% |
| Amounts payable within one year | 42/48 | €8,998 | €12,649 | +€3,651 | +40.6% |
| Trade debts | 44 | €1,299 | €58 | -€1,242 | -95.6% |
| Suppliers | 440/4 | €766 | €58 | -€708 | -92.5% |
| Bills of exchange payable | 441 | €534 | - | -€534 | |
| Taxes, remuneration and social security | 45 | €6,840 | €11,758 | +€4,918 | +71.9% |
| Taxes | 450/3 | €6,840 | €11,758 | +€4,918 | +71.9% |
| Other amounts payable | 47/48 | €859 | €833 | -€26 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,701 | €1,567 | -€135 | -7.9% |
| Other operating charges | 640/8 | €352 | €408 | +€56 | +15.9% |
| Gross operating margin | 9900 | €8,373 | €20,586 | +€12,213 | +146% |
| Operating profit (loss) | 9901 | €6,320 | €18,611 | +€12,292 | +194% |
| Financial income | 75/76B | €0 | €275 | +€275 | +1,375,450% |
| Recurring financial income | 75 | €0 | €275 | +€275 | +1,375,450% |
| Financial charges | 65/66B | €16 | €51 | +€35 | +210% |
| Recurring financial charges | 65 | €16 | €51 | +€35 | +210% |
| Profit (loss) for the period before taxes | 9903 | €6,303 | €18,835 | +€12,532 | +199% |
| Income taxes | 67/77 | €1,625 | €4,140 | +€2,516 | +155% |
| Profit (loss) for the period | 9904 | €4,679 | €14,695 | +€10,016 | +214% |
| Profit (loss) for the period to be appropriated | 9905 | €4,679 | €14,695 | +€10,016 | +214% |
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 17 October 2026 via checked.be.