DGSA 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.
DGSA CONSULT
Largest movements
- Tangible fixed assets +€14,834
up €14,834 (+111.2%), from €13,342 to €28,175
of which Plant, machinery and equipment: +€12,850
- Cash -€8,656
down €8,656 (-85.2%), from €10,159 to €1,504
mainly Investment in fixed assets (net) (-€20,257) and Receivables within one year (-€5,495)
- Receivables within one year +€5,495
up €5,495 (+40.3%), from €13,649 to €19,144
of which Other amounts receivable: +€3,045
- Tax, wage and social debts +€4,847
up €4,847 (+39.8%), from €12,170 to €17,017
of which Remuneration and social security: +€2,667
- Profit (loss) carried forward +€4,767
up €4,767 (+19.3%), from €24,684 to €29,451
- Other debts +€2,996
new in 2025: €2,996
- Accrued charges and deferred income -€1,690
no longer reported in 2025 (was €1,690)
- Trade debts +€755
up €755 (+56.9%), from €1,326 to €2,081
- Gross operating margin -€21,331
down €21,331 (-59.5%), from €35,869 to €14,538
- Taxes -€6,560
down €6,560 (-64.2%), from €10,223 to €3,663
- Depreciation +€4,579
up €4,579 (+542.5%), from €844 to €5,423
- Financial charges +€983
up €983 (+830.5%), from €118 to €1,101
- Financial income +€474
up €474 (+118615.0%), from €0 to €475
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 | €39,971 | €51,645 | +€11,674 | +29.2% |
| Fixed assets | 21/28 | €15,621 | €30,455 | +€14,834 | +95.0% |
| Tangible fixed assets | 22/27 | €13,342 | €28,175 | +€14,834 | +111.2% |
| Plant, machinery and equipment | 23 | €4,192 | €17,042 | +€12,850 | +306.5% |
| Furniture and vehicles | 24 | €6,544 | €8,801 | +€2,256 | +34.5% |
| Other tangible fixed assets | 26 | €2,605 | €2,333 | -€272 | -10.4% |
| Financial fixed assets | 28 | €2,279 | €2,279 | = | 0.0% |
| Current assets | 29/58 | €24,350 | €21,190 | -€3,160 | -13.0% |
| Amounts receivable within one year | 40/41 | €13,649 | €19,144 | +€5,495 | +40.3% |
| Trade receivables | 40 | €13,649 | €16,100 | +€2,450 | +18.0% |
| Other amounts receivable | 41 | - | €3,045 | +€3,045 | |
| Cash at bank and in hand | 54/58 | €10,159 | €1,504 | -€8,656 | -85.2% |
| Deferred charges and accrued income | 490/1 | €541 | €542 | +€1 | +0.2% |
| Total equity and liabilities | 10/49 | €39,971 | €51,645 | +€11,674 | +29.2% |
| Equity | 10/15 | €24,784 | €29,551 | +€4,767 | +19.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,684 | €29,451 | +€4,767 | +19.3% |
| Amounts payable | 17/49 | €15,186 | €22,093 | +€6,907 | +45.5% |
| Amounts payable within one year | 42/48 | €13,496 | €22,093 | +€8,597 | +63.7% |
| Trade debts | 44 | €1,326 | €2,081 | +€755 | +56.9% |
| Suppliers | 440/4 | €1,326 | €2,081 | +€755 | +56.9% |
| Taxes, remuneration and social security | 45 | €12,170 | €17,017 | +€4,847 | +39.8% |
| Taxes | 450/3 | €12,170 | €14,350 | +€2,180 | +17.9% |
| Remuneration and social security | 454/9 | - | €2,667 | +€2,667 | |
| Other amounts payable | 47/48 | - | €2,996 | +€2,996 | |
| Accrued charges and deferred income | 492/3 | €1,690 | - | -€1,690 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €844 | €5,423 | +€4,579 | +542.5% |
| Other operating charges | 640/8 | - | €58 | +€58 | |
| Gross operating margin | 9900 | €35,869 | €14,538 | -€21,331 | -59.5% |
| Operating profit (loss) | 9901 | €35,025 | €9,056 | -€25,968 | -74.1% |
| Financial income | 75/76B | €0 | €475 | +€474 | +118615.0% |
| Recurring financial income | 75 | €0 | €475 | +€474 | +118615.0% |
| Financial charges | 65/66B | €118 | €1,101 | +€983 | +830.5% |
| Recurring financial charges | 65 | €118 | €1,101 | +€983 | +830.5% |
| Profit (loss) for the period before taxes | 9903 | €34,907 | €8,430 | -€26,477 | -75.8% |
| Income taxes | 67/77 | €10,223 | €3,663 | -€6,560 | -64.2% |
| Profit (loss) for the period | 9904 | €24,684 | €4,767 | -€19,917 | -80.7% |
| Profit (loss) for the period to be appropriated | 9905 | €24,684 | €4,767 | -€19,917 | -80.7% |
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 12 October 2026 via checked.be.