DHCONSULT: 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.
DHCONSULT
Largest movements
- Cash -€103,579
down €103,579 (-70.3%), from €147,295 to €43,716
mainly Contributions, distributions and other (-€58,500) and Receivables after one year (-€58,291)
- Receivables after one year +€58,291
new in 2025: €58,291
- Receivables within one year +€14,339
up €14,339 (+118.0%), from €12,149 to €26,488
of which Other amounts receivable: +€19,286
- Tangible fixed assets -€4,932
down €4,932 (-20.4%), from €24,205 to €19,273
of which Other tangible fixed assets: -€3,117
- Reserves -€29,500
down €29,500 (-24.6%), from €120,000 to €90,500
- Tax, wage and social debts -€6,075
no longer reported in 2025 (was €6,075)
- Advances received -€4,901
no longer reported in 2025 (was €4,901)
- Other debts +€4,427
up €4,427 (+9.1%), from €48,623 to €53,050
- Gross operating margin -€43,347
down €43,347 (-49.4%), from €87,689 to €44,342
- Taxes -€10,606
down €10,606 (-50.5%), from €21,011 to €10,405
- Financial income +€1,240
new in 2025: €1,240
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 | €184,216 | €147,883 | -€36,333 | -19.7% |
| Fixed assets | 21/28 | €24,205 | €19,273 | -€4,932 | -20.4% |
| Tangible fixed assets | 22/27 | €24,205 | €19,273 | -€4,932 | -20.4% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €3,458 | €1,643 | -€1,815 | -52.5% |
| Other tangible fixed assets | 26 | €20,748 | €17,631 | -€3,117 | -15.0% |
| Current assets | 29/58 | €160,011 | €128,610 | -€31,400 | -19.6% |
| Amounts receivable after more than one year | 29 | - | €58,291 | +€58,291 | |
| Other amounts receivable | 291 | - | €58,291 | +€58,291 | |
| Amounts receivable within one year | 40/41 | €12,149 | €26,488 | +€14,339 | +118.0% |
| Trade receivables | 40 | €12,041 | €7,094 | -€4,947 | -41.1% |
| Other amounts receivable | 41 | €108 | €19,394 | +€19,286 | +17918.7% |
| Cash at bank and in hand | 54/58 | €147,295 | €43,716 | -€103,579 | -70.3% |
| Deferred charges and accrued income | 490/1 | €566 | €115 | -€451 | -79.7% |
| Total equity and liabilities | 10/49 | €184,216 | €147,883 | -€36,333 | -19.7% |
| Equity | 10/15 | €123,091 | €94,209 | -€28,883 | -23.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €120,000 | €90,500 | -€29,500 | -24.6% |
| Distributable reserves | 133 | €120,000 | €90,500 | -€29,500 | -24.6% |
| Profit (loss) carried forward | 14 | €91 | €709 | +€617 | +674.5% |
| Amounts payable | 17/49 | €61,125 | €53,675 | -€7,450 | -12.2% |
| Amounts payable within one year | 42/48 | €61,125 | €53,608 | -€7,517 | -12.3% |
| Trade debts | 44 | €1,526 | €558 | -€968 | -63.4% |
| Suppliers | 440/4 | €1,526 | €558 | -€968 | -63.4% |
| Advances received on contracts in progress | 46 | €4,901 | - | -€4,901 | |
| Taxes, remuneration and social security | 45 | €6,075 | - | -€6,075 | |
| Taxes | 450/3 | €6,075 | - | -€6,075 | |
| Other amounts payable | 47/48 | €48,623 | €53,050 | +€4,427 | +9.1% |
| Accrued charges and deferred income | 492/3 | - | €67 | +€67 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,286 | €4,932 | -€354 | -6.7% |
| Other operating charges | 640/8 | €387 | €584 | +€197 | +50.8% |
| Gross operating margin | 9900 | €87,689 | €44,342 | -€43,347 | -49.4% |
| Operating profit (loss) | 9901 | €82,016 | €38,825 | -€43,191 | -52.7% |
| Financial income | 75/76B | - | €1,240 | +€1,240 | |
| Recurring financial income | 75 | - | €1,240 | +€1,240 | |
| Financial charges | 65/66B | €186 | €43 | -€143 | -76.9% |
| Recurring financial charges | 65 | €186 | €43 | -€143 | -76.9% |
| Profit (loss) for the period before taxes | 9903 | €81,830 | €40,022 | -€41,808 | -51.1% |
| Income taxes | 67/77 | €21,011 | €10,405 | -€10,606 | -50.5% |
| Profit (loss) for the period | 9904 | €60,819 | €29,617 | -€31,202 | -51.3% |
| Profit (loss) for the period to be appropriated | 9905 | €60,819 | €29,617 | -€31,202 | -51.3% |
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 12 October 2026 via checked.be.