DGJ 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.
DGJ Consulting
Largest movements
- Cash +€34,943
up €34,943 (+154%), from €22,754 to €57,698
mainly Net result for the year (+€32,571) and Other debts (+€2,000)
- Deferred charges and accrued income -€1,592
down €1,592 (-24.5%), from €6,503 to €4,912
- Formation expenses -€991
down €991 (-100%), from €991 to €0
- Profit (loss) carried forward +€32,571
up €32,571 (+111%), from €29,310 to €61,881
- Other debts +€2,000
up €2,000 (+71.4%), from €2,800 to €4,800
- Gross operating margin +€4,540
up €4,540 (+11.3%), from €40,021 to €44,561
- Financial charges +€1,614
up €1,614 (+1,028%), from €157 to €1,771
- Depreciation -€1,602
down €1,602 (-54.7%), from €2,929 to €1,327
- Taxes +€1,148
up €1,148 (+15.1%), from €7,624 to €8,772
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 | €43,951 | €77,573 | +€33,621 | +76.5% |
| Formation expenses | 20 | €991 | €0 | -€991 | -100% |
| Fixed assets | 21/28 | - | €741 | +€741 | |
| Tangible fixed assets | 22/27 | - | €741 | +€741 | |
| Furniture and vehicles | 24 | - | €741 | +€741 | |
| Current assets | 29/58 | €42,961 | €76,831 | +€33,871 | +78.8% |
| Amounts receivable within one year | 40/41 | €13,703 | €14,222 | +€519 | +3.8% |
| Trade receivables | 40 | €13,203 | €13,893 | +€691 | +5.2% |
| Other amounts receivable | 41 | €500 | €329 | -€171 | -34.3% |
| Cash at bank and in hand | 54/58 | €22,754 | €57,698 | +€34,943 | +154% |
| Deferred charges and accrued income | 490/1 | €6,503 | €4,912 | -€1,592 | -24.5% |
| Total equity and liabilities | 10/49 | €43,951 | €77,573 | +€33,621 | +76.5% |
| Equity | 10/15 | €31,310 | €63,881 | +€32,571 | +104% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,310 | €61,881 | +€32,571 | +111% |
| Amounts payable | 17/49 | €12,641 | €13,691 | +€1,050 | +8.3% |
| Amounts payable within one year | 42/48 | €12,424 | €13,691 | +€1,267 | +10.2% |
| Trade debts | 44 | €2,558 | €2,121 | -€437 | -17.1% |
| Suppliers | 440/4 | €2,558 | €2,121 | -€437 | -17.1% |
| Taxes, remuneration and social security | 45 | €7,066 | €6,770 | -€296 | -4.2% |
| Taxes | 450/3 | €5,566 | €6,770 | +€1,204 | +21.6% |
| Remuneration and social security | 454/9 | €1,500 | €0 | -€1,500 | -100% |
| Other amounts payable | 47/48 | €2,800 | €4,800 | +€2,000 | +71.4% |
| Accrued charges and deferred income | 492/3 | €217 | €0 | -€217 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,929 | €1,327 | -€1,602 | -54.7% |
| Other operating charges | 640/8 | - | €120 | +€120 | |
| Gross operating margin | 9900 | €40,021 | €44,561 | +€4,540 | +11.3% |
| Operating profit (loss) | 9901 | €37,092 | €43,114 | +€6,022 | +16.2% |
| Financial charges | 65/66B | €157 | €1,771 | +€1,614 | +1,028% |
| Recurring financial charges | 65 | €157 | €1,771 | +€1,614 | +1,028% |
| Profit (loss) for the period before taxes | 9903 | €36,935 | €41,343 | +€4,408 | +11.9% |
| Income taxes | 67/77 | €7,624 | €8,772 | +€1,148 | +15.1% |
| Profit (loss) for the period | 9904 | €29,310 | €32,571 | +€3,261 | +11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €29,310 | €32,571 | +€3,261 | +11.1% |
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 18 October 2026 via checked.be.