DGS CONSULTING: what changed
Two fiscal 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.
DGS CONSULTING
Largest movements
- Tangible fixed assets +€66,410
up €66,410 (+1339.7%), from €4,957 to €71,367
of which Other tangible fixed assets: +€62,148
- Cash -€38,022
down €38,022 (-56.6%), from €67,147 to €29,125
mainly Investment in fixed assets (net) (-€71,596) and Receivables within one year (-€13,821)
- Receivables within one year +€13,821
up €13,821 (+735.6%), from €1,879 to €15,700
of which Other amounts receivable: +€8,134
- Profit (loss) carried forward +€42,518
up €42,518 (+70.1%), from -€60,691 to -€18,173
- Trade debts +€7,368
up €7,368 (+6425.8%), from €115 to €7,483
- Accrued charges and deferred income -€6,390
down €6,390 (-97.6%), from €6,546 to €156
- Tax, wage and social debts -€4,066
down €4,066 (-48.0%), from €8,464 to €4,398
- Other debts +€3,527
up €3,527 (+8.3%), from €42,425 to €45,952
- Gross operating margin -€11,470
down €11,470 (-18.6%), from €61,741 to €50,271
- Financial charges -€3,142
down €3,142 (-89.1%), from €3,525 to €383
of which Financial charges: -€3,142
- Depreciation +€1,184
up €1,184 (+29.6%), from €4,001 to €5,185
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.
Cash bridge derived
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 | €81,118 | €124,076 | +€42,958 | +53.0% |
| Fixed assets | 21/28 | €9,957 | €76,367 | +€66,410 | +667.0% |
| Tangible fixed assets | 22/27 | €4,957 | €71,367 | +€66,410 | +1339.7% |
| Plant, machinery and equipment | 23 | €2,953 | €6,360 | +€3,406 | +115.3% |
| Furniture and vehicles | 24 | €2,004 | €2,859 | +€856 | +42.7% |
| Other tangible fixed assets | 26 | €0 | €62,148 | +€62,148 | |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €71,161 | €47,709 | -€23,452 | -33.0% |
| Amounts receivable within one year | 40/41 | €1,879 | €15,700 | +€13,821 | +735.6% |
| Trade receivables | 40 | €1,879 | €7,566 | +€5,687 | +302.7% |
| Other amounts receivable | 41 | - | €8,134 | +€8,134 | |
| Cash at bank and in hand | 54/58 | €67,147 | €29,125 | -€38,022 | -56.6% |
| Deferred charges and accrued income | 490/1 | €2,136 | €2,884 | +€748 | +35.0% |
| Total equity and liabilities | 10/49 | €81,118 | €124,076 | +€42,958 | +53.0% |
| Equity | 10/15 | €23,569 | €66,087 | +€42,518 | +180.4% |
| Contributions | 10/11 | €82,400 | €82,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,691 | -€18,173 | +€42,518 | +70.1% |
| Amounts payable | 17/49 | €57,550 | €57,989 | +€440 | +0.8% |
| Amounts payable within one year | 42/48 | €51,004 | €57,833 | +€6,829 | +13.4% |
| Trade debts | 44 | €115 | €7,483 | +€7,368 | +6425.8% |
| Suppliers | 440/4 | €115 | €7,483 | +€7,368 | +6425.8% |
| Taxes, remuneration and social security | 45 | €8,464 | €4,398 | -€4,066 | -48.0% |
| Taxes | 450/3 | €8,464 | €4,398 | -€4,066 | -48.0% |
| Other amounts payable | 47/48 | €42,425 | €45,952 | +€3,527 | +8.3% |
| Accrued charges and deferred income | 492/3 | €6,546 | €156 | -€6,390 | -97.6% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,001 | €5,185 | +€1,184 | +29.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,712 | €1,930 | +€218 | +12.8% |
| Gross operating margin | 9900 | €61,741 | €50,271 | -€11,470 | -18.6% |
| Operating profit (loss) | 9901 | €56,028 | €43,155 | -€12,873 | -23.0% |
| Financial income | 75/76B | €0 | €12 | +€12 | |
| Recurring financial income | 75 | €0 | €12 | +€12 | |
| Financial charges | 65/66B | €3,525 | €383 | -€3,142 | -89.1% |
| Recurring financial charges | 65 | €3,525 | €383 | -€3,142 | -89.1% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €52,503 | €42,784 | -€9,718 | -18.5% |
| Income taxes | 67/77 | €268 | €266 | -€2 | -0.7% |
| Profit (loss) for the period | 9904 | €52,235 | €42,518 | -€9,716 | -18.6% |
| Profit (loss) for the period to be appropriated | 9905 | €52,235 | €42,518 | -€9,716 | -18.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.