DG & S 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 & S CONSULTING
Largest movements
- Cash -€19,794
down €19,794 (-83.8%), from €23,626 to €3,832
mainly Net result for the year (-€22,674) and Tax, wage and social debts (-€1,704)
- Receivables within one year -€2,007
down €2,007 (-25.4%), from €7,889 to €5,882
of which Trade receivables: -€4,169
- Deferred charges and accrued income -€1,811
down €1,811 (-74.3%), from €2,437 to €625
- Profit (loss) carried forward -€22,674
down €22,674 (-79.9%), from -€28,395 to -€51,069
- Tax, wage and social debts -€1,704
down €1,704 (-97.2%), from €1,754 to €50
- Trade debts +€1,613
up €1,613 (+33.9%), from €4,750 to €6,363
- Other debts -€846
down €846 (-1.8%), from €47,582 to €46,736
- Gross operating margin -€63,008
down €63,008, from €42,678 to -€20,330
- Taxes -€1,230
down €1,230 (-90.4%), from €1,361 to €131
- Financial charges -€459
down €459 (-82.1%), from €559 to €100
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 | €33,952 | €10,340 | -€23,612 | -69.5% |
| Current assets | 29/58 | €33,952 | €10,340 | -€23,612 | -69.5% |
| Amounts receivable within one year | 40/41 | €7,889 | €5,882 | -€2,007 | -25.4% |
| Trade receivables | 40 | €7,510 | €3,341 | -€4,169 | -55.5% |
| Other amounts receivable | 41 | €379 | €2,541 | +€2,162 | +570% |
| Cash at bank and in hand | 54/58 | €23,626 | €3,832 | -€19,794 | -83.8% |
| Deferred charges and accrued income | 490/1 | €2,437 | €625 | -€1,811 | -74.3% |
| Total equity and liabilities | 10/49 | €33,952 | €10,340 | -€23,612 | -69.5% |
| Equity | 10/15 | -€20,135 | -€42,809 | -€22,674 | -113% |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,395 | -€51,069 | -€22,674 | -79.9% |
| Amounts payable | 17/49 | €54,087 | €53,149 | -€938 | -1.7% |
| Amounts payable within one year | 42/48 | €54,087 | €53,149 | -€938 | -1.7% |
| Trade debts | 44 | €4,750 | €6,363 | +€1,613 | +33.9% |
| Suppliers | 440/4 | €4,750 | €6,363 | +€1,613 | +33.9% |
| Taxes, remuneration and social security | 45 | €1,754 | €50 | -€1,704 | -97.2% |
| Taxes | 450/3 | €1,754 | €50 | -€1,704 | -97.2% |
| Other amounts payable | 47/48 | €47,582 | €46,736 | -€846 | -1.8% |
| Other operating charges | 640/8 | €2,232 | €2,384 | +€152 | +6.8% |
| Gross operating margin | 9900 | €42,678 | -€20,330 | -€63,008 | |
| Operating profit (loss) | 9901 | €40,446 | -€22,714 | -€63,160 | |
| Financial income | 75/76B | €2 | €271 | +€269 | +13,430% |
| Recurring financial income | 75 | €2 | €271 | +€269 | +13,430% |
| Financial charges | 65/66B | €559 | €100 | -€459 | -82.1% |
| Recurring financial charges | 65 | €559 | €100 | -€459 | -82.1% |
| Profit (loss) for the period before taxes | 9903 | €39,890 | -€22,543 | -€62,433 | |
| Income taxes | 67/77 | €1,361 | €131 | -€1,230 | -90.4% |
| Profit (loss) for the period | 9904 | €38,528 | -€22,674 | -€61,202 | |
| Profit (loss) for the period to be appropriated | 9905 | €38,528 | -€22,674 | -€61,202 |
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 22 October 2026 via checked.be.