DGA CONSULT: 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.
DGA CONSULT
Largest movements
- Receivables within one year -€47,992
down €47,992 (-50.6%), from €94,929 to €46,937
of which Other amounts receivable: -€33,972
- Cash +€42,961
up €42,961 (+120%), from €35,679 to €78,640
mainly Net result for the year (+€50,543) and Receivables within one year (+€47,992)
- Reserves -€4,000
down €4,000 (-3.9%), from €103,499 to €99,499
of which Distributable reserves: -€4,000
- Tax, wage and social debts -€2,784
down €2,784 (-14.5%), from €19,236 to €16,452
- Gross operating margin +€26,189
up €26,189 (+47.2%), from €55,431 to €81,620
- Taxes +€10,713
up €10,713 (+55.5%), from €19,299 to €30,012
- Depreciation +€1,619
up €1,619 (+61.3%), from €2,643 to €4,262
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 | €142,181 | €136,376 | -€5,805 | -4.1% |
| Fixed assets | 21/28 | €9,823 | €8,927 | -€896 | -9.1% |
| Tangible fixed assets | 22/27 | €9,773 | €8,877 | -€896 | -9.2% |
| Furniture and vehicles | 24 | €9,773 | €8,877 | -€896 | -9.2% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €132,358 | €127,449 | -€4,909 | -3.7% |
| Amounts receivable within one year | 40/41 | €94,929 | €46,937 | -€47,992 | -50.6% |
| Trade receivables | 40 | €14,497 | €476 | -€14,021 | -96.7% |
| Other amounts receivable | 41 | €80,432 | €46,460 | -€33,972 | -42.2% |
| Cash at bank and in hand | 54/58 | €35,679 | €78,640 | +€42,961 | +120% |
| Deferred charges and accrued income | 490/1 | €1,750 | €1,872 | +€122 | +7.0% |
| Total equity and liabilities | 10/49 | €142,181 | €136,376 | -€5,805 | -4.1% |
| Equity | 10/15 | €122,099 | €118,099 | -€4,000 | -3.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €103,499 | €99,499 | -€4,000 | -3.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €101,639 | €97,639 | -€4,000 | -3.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €20,082 | €18,276 | -€1,806 | -9.0% |
| Amounts payable within one year | 42/48 | €20,082 | €18,276 | -€1,806 | -9.0% |
| Financial debts | 43 | €33 | €562 | +€529 | +1,603% |
| Credit institutions | 430/8 | €33 | €562 | +€529 | +1,603% |
| Trade debts | 44 | €813 | €1,262 | +€449 | +55.2% |
| Suppliers | 440/4 | €813 | €1,262 | +€449 | +55.2% |
| Taxes, remuneration and social security | 45 | €19,236 | €16,452 | -€2,784 | -14.5% |
| Taxes | 450/3 | €19,236 | €16,452 | -€2,784 | -14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,643 | €4,262 | +€1,619 | +61.3% |
| Other operating charges | 640/8 | €1,325 | €1,617 | +€292 | +22.0% |
| Gross operating margin | 9900 | €55,431 | €81,620 | +€26,189 | +47.2% |
| Operating profit (loss) | 9901 | €51,463 | €75,742 | +€24,279 | +47.2% |
| Financial income | 75/76B | €4,496 | €4,871 | +€375 | +8.3% |
| Recurring financial income | 75 | €4,496 | €4,871 | +€375 | +8.3% |
| Financial charges | 65/66B | €103 | €59 | -€44 | -42.9% |
| Recurring financial charges | 65 | €103 | €59 | -€44 | -42.9% |
| Profit (loss) for the period before taxes | 9903 | €55,856 | €80,554 | +€24,698 | +44.2% |
| Income taxes | 67/77 | €19,299 | €30,012 | +€10,713 | +55.5% |
| Profit (loss) for the period | 9904 | €36,557 | €50,543 | +€13,986 | +38.3% |
| Profit (loss) for the period to be appropriated | 9905 | €36,557 | €50,543 | +€13,986 | +38.3% |
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 29 October 2026 via checked.be.