DI&D 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&D CONSULT
Largest movements
- Cash +€42,291
up €42,291 (+9.0%), from €467,986 to €510,277
mainly Net result for the year (+€56,465) and Debts after one year (+€43,000)
- Receivables within one year -€6,366
down €6,366 (-36.2%), from €17,601 to €11,235
- Reserves +€56,460
up €56,460 (+17.3%), from €325,550 to €382,010
- Debts after one year +€43,000
up €43,000 (+75.4%), from €57,000 to €100,000
- Other debts -€41,166
down €41,166 (-62.5%), from €65,913 to €24,747
- Contributions -€12,400
no longer reported in 2025 (was €12,400)
- Gross operating margin +€11,667
up €11,667 (+13.4%), from €87,305 to €98,972
- Depreciation +€7,492
up €7,492 (+307%), from €2,440 to €9,932
- Financial charges +€3,650
up €3,650 (+61.7%), from €5,911 to €9,560
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 | €491,497 | €532,633 | +€41,136 | +8.4% |
| Fixed assets | 21/28 | €3,741 | €8,997 | +€5,256 | +141% |
| Tangible fixed assets | 22/27 | €3,741 | €8,997 | +€5,256 | +141% |
| Furniture and vehicles | 24 | €3,741 | €8,997 | +€5,256 | +141% |
| Current assets | 29/58 | €487,756 | €523,637 | +€35,880 | +7.4% |
| Amounts receivable within one year | 40/41 | €17,601 | €11,235 | -€6,366 | -36.2% |
| Trade receivables | 40 | €17,601 | €11,235 | -€6,366 | -36.2% |
| Cash at bank and in hand | 54/58 | €467,986 | €510,277 | +€42,291 | +9.0% |
| Deferred charges and accrued income | 490/1 | €2,170 | €2,125 | -€45 | -2.1% |
| Total equity and liabilities | 10/49 | €491,497 | €532,633 | +€41,136 | +8.4% |
| Equity | 10/15 | €337,950 | €382,015 | +€44,065 | +13.0% |
| Contributions | 10/11 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €325,550 | €382,010 | +€56,460 | +17.3% |
| Distributable reserves | 133 | €325,550 | €382,010 | +€56,460 | +17.3% |
| Profit (loss) carried forward | 14 | - | €5 | +€5 | |
| Amounts payable | 17/49 | €153,547 | €150,618 | -€2,929 | -1.9% |
| Amounts payable after more than one year | 17 | €57,000 | €100,000 | +€43,000 | +75.4% |
| Other amounts payable | 178/9 | €57,000 | €100,000 | +€43,000 | +75.4% |
| Amounts payable within one year | 42/48 | €90,300 | €40,864 | -€49,436 | -54.7% |
| Trade debts | 44 | €3,456 | €264 | -€3,193 | -92.4% |
| Suppliers | 440/4 | €3,456 | €264 | -€3,193 | -92.4% |
| Taxes, remuneration and social security | 45 | €20,930 | €15,853 | -€5,077 | -24.3% |
| Taxes | 450/3 | €20,930 | €15,853 | -€5,077 | -24.3% |
| Other amounts payable | 47/48 | €65,913 | €24,747 | -€41,166 | -62.5% |
| Accrued charges and deferred income | 492/3 | €6,247 | €9,755 | +€3,508 | +56.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,440 | €9,932 | +€7,492 | +307% |
| Other operating charges | 640/8 | €682 | €702 | +€21 | +3.0% |
| Gross operating margin | 9900 | €87,305 | €98,972 | +€11,667 | +13.4% |
| Operating profit (loss) | 9901 | €84,184 | €88,338 | +€4,154 | +4.9% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €5,911 | €9,560 | +€3,650 | +61.7% |
| Recurring financial charges | 65 | €5,911 | €9,560 | +€3,650 | +61.7% |
| Profit (loss) for the period before taxes | 9903 | €78,273 | €78,779 | +€506 | +0.6% |
| Income taxes | 67/77 | €22,089 | €22,314 | +€225 | +1.0% |
| Profit (loss) for the period | 9904 | €56,184 | €56,465 | +€281 | +0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €56,184 | €56,465 | +€281 | +0.5% |
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 30 October 2026 via checked.be.