DG TAX CONSULT: what changed
DG TAX CONSULT
Largest movements
- Receivables within one year +€17,477
up €17,477 (+166%), from €10,547 to €28,023
of which Other amounts receivable: +€13,351
- Tangible fixed assets +€5,683
new in 2025: €5,683
- Cash -€4,608
down €4,608 (-39.5%), from €11,666 to €7,058
mainly Receivables within one year (-€17,477) and Investment in fixed assets (net) (-€5,902)
- Profit (loss) carried forward +€19,885
up €19,885 (+180%), from €11,031 to €30,916
- Tax, wage and social debts -€1,029
down €1,029 (-14.8%), from €6,967 to €5,938
- Trade debts -€452
down €452 (-33.2%), from €1,362 to €910
- Gross operating margin +€11,443
up €11,443 (+81.3%), from €14,079 to €25,522
- Taxes +€2,773
up €2,773 (+96.6%), from €2,871 to €5,644
- Financial income +€538
up €538 (+255%), from €211 to €748
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,361 | €40,765 | +€18,404 | +82.3% |
| Fixed assets | 21/28 | - | €5,683 | +€5,683 | |
| Tangible fixed assets | 22/27 | - | €5,683 | +€5,683 | |
| Furniture and vehicles | 24 | - | €5,683 | +€5,683 | |
| Current assets | 29/58 | €22,361 | €35,081 | +€12,721 | +56.9% |
| Amounts receivable within one year | 40/41 | €10,547 | €28,023 | +€17,477 | +166% |
| Trade receivables | 40 | €3,593 | €7,719 | +€4,126 | +115% |
| Other amounts receivable | 41 | €6,953 | €20,304 | +€13,351 | +192% |
| Cash at bank and in hand | 54/58 | €11,666 | €7,058 | -€4,608 | -39.5% |
| Deferred charges and accrued income | 490/1 | €148 | - | -€148 | |
| Total equity and liabilities | 10/49 | €22,361 | €40,765 | +€18,404 | +82.3% |
| Equity | 10/15 | €14,031 | €33,916 | +€19,885 | +142% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,031 | €30,916 | +€19,885 | +180% |
| Amounts payable | 17/49 | €8,329 | €6,849 | -€1,481 | -17.8% |
| Amounts payable within one year | 42/48 | €8,329 | €6,849 | -€1,481 | -17.8% |
| Trade debts | 44 | €1,362 | €910 | -€452 | -33.2% |
| Suppliers | 440/4 | €1,362 | €910 | -€452 | -33.2% |
| Taxes, remuneration and social security | 45 | €6,967 | €5,938 | -€1,029 | -14.8% |
| Taxes | 450/3 | €6,967 | €5,938 | -€1,029 | -14.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €218 | +€218 | |
| Other operating charges | 640/8 | €387 | €440 | +€52 | +13.5% |
| Gross operating margin | 9900 | €14,079 | €25,522 | +€11,443 | +81.3% |
| Operating profit (loss) | 9901 | €13,692 | €24,864 | +€11,172 | +81.6% |
| Financial income | 75/76B | €211 | €748 | +€538 | +255% |
| Recurring financial income | 75 | €211 | €748 | +€538 | +255% |
| Financial charges | 65/66B | - | €83 | +€83 | |
| Recurring financial charges | 65 | - | €83 | +€83 | |
| Profit (loss) for the period before taxes | 9903 | €13,903 | €25,529 | +€11,626 | +83.6% |
| Income taxes | 67/77 | €2,871 | €5,644 | +€2,773 | +96.6% |
| Profit (loss) for the period | 9904 | €11,031 | €19,885 | +€8,854 | +80.3% |
| Profit (loss) for the period to be appropriated | 9905 | €11,031 | €19,885 | +€8,854 | +80.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.