DI 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.
DI Consult
Largest movements
- Cash +€229,406
up €229,406 (+974%), from €23,563 to €252,969
mainly Receivables within one year (+€120,612) and Net result for the year (+€80,860)
- Receivables within one year -€120,612
down €120,612 (-81.5%), from €148,005 to €27,393
- Reserves +€80,860
up €80,860 (+83.1%), from €97,280 to €178,140
- Other debts +€27,324
up €27,324 (+863%), from €3,165 to €30,488
- Gross operating margin -€23,071
down €23,071 (-16.5%), from €139,835 to €116,764
- Taxes -€7,429
down €7,429 (-19.0%), from €39,138 to €31,708
- Depreciation +€1,829
up €1,829 (+204%), from €898 to €2,727
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 | €178,251 | €289,073 | +€110,822 | +62.2% |
| Fixed assets | 21/28 | €6,683 | €8,711 | +€2,028 | +30.3% |
| Tangible fixed assets | 22/27 | €6,683 | €8,711 | +€2,028 | +30.3% |
| Plant, machinery and equipment | 23 | €2,911 | €6,348 | +€3,437 | +118% |
| Furniture and vehicles | 24 | €3,772 | €2,364 | -€1,409 | -37.3% |
| Current assets | 29/58 | €171,568 | €280,362 | +€108,794 | +63.4% |
| Amounts receivable within one year | 40/41 | €148,005 | €27,393 | -€120,612 | -81.5% |
| Trade receivables | 40 | €148,005 | €27,393 | -€120,612 | -81.5% |
| Cash at bank and in hand | 54/58 | €23,563 | €252,969 | +€229,406 | +974% |
| Total equity and liabilities | 10/49 | €178,251 | €289,073 | +€110,822 | +62.2% |
| Equity | 10/15 | €103,280 | €184,140 | +€80,860 | +78.3% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €97,280 | €178,140 | +€80,860 | +83.1% |
| Distributable reserves | 133 | €97,280 | €178,140 | +€80,860 | +83.1% |
| Amounts payable | 17/49 | €74,971 | €104,934 | +€29,962 | +40.0% |
| Amounts payable within one year | 42/48 | €74,971 | €104,934 | +€29,962 | +40.0% |
| Trade debts | 44 | €1,345 | €2,070 | +€725 | +53.9% |
| Suppliers | 440/4 | €1,345 | €2,070 | +€725 | +53.9% |
| Taxes, remuneration and social security | 45 | €70,462 | €72,375 | +€1,913 | +2.7% |
| Taxes | 450/3 | €70,462 | €72,375 | +€1,913 | +2.7% |
| Other amounts payable | 47/48 | €3,165 | €30,488 | +€27,324 | +863% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €898 | €2,727 | +€1,829 | +204% |
| Other operating charges | 640/8 | €954 | €106 | -€848 | -88.9% |
| Gross operating margin | 9900 | €139,835 | €116,764 | -€23,071 | -16.5% |
| Operating profit (loss) | 9901 | €137,983 | €113,932 | -€24,052 | -17.4% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €1,566 | €1,370 | -€196 | -12.5% |
| Recurring financial charges | 65 | €1,566 | €1,370 | -€196 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | €136,417 | €112,568 | -€23,849 | -17.5% |
| Income taxes | 67/77 | €39,138 | €31,708 | -€7,429 | -19.0% |
| Profit (loss) for the period | 9904 | €97,280 | €80,860 | -€16,420 | -16.9% |
| Profit (loss) for the period to be appropriated | 9905 | €97,280 | €80,860 | -€16,420 | -16.9% |
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 16 October 2026 via checked.be.