DIAS CONSULTANCY: 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.
DIAS CONSULTANCY
Largest movements
- Cash +€26,562
up €26,562 (+825%), from €3,218 to €29,781
mainly Net result for the year (+€25,199) and Tax, wage and social debts (+€7,044)
- Deferred charges and accrued income +€5,550
up €5,550 (+2,032%), from €273 to €5,823
- Profit (loss) carried forward +€25,199
up €25,199 (+1,681%), from €1,499 to €26,698
- Tax, wage and social debts +€7,044
up €7,044 (+708%), from €995 to €8,038
- Gross operating margin +€29,720
up €29,720 (+1,196%), from €2,485 to €32,205
- Taxes +€5,854
up €5,854 (+606%), from €966 to €6,820
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 | €3,514 | €35,736 | +€32,222 | +917% |
| Fixed assets | 21/28 | - | €132 | +€132 | |
| Tangible fixed assets | 22/27 | - | €132 | +€132 | |
| Furniture and vehicles | 24 | - | €132 | +€132 | |
| Current assets | 29/58 | €3,514 | €35,604 | +€32,090 | +913% |
| Amounts receivable within one year | 40/41 | €23 | - | -€23 | |
| Trade receivables | 40 | €23 | - | -€23 | |
| Cash at bank and in hand | 54/58 | €3,218 | €29,781 | +€26,562 | +825% |
| Deferred charges and accrued income | 490/1 | €273 | €5,823 | +€5,550 | +2,032% |
| Total equity and liabilities | 10/49 | €3,514 | €35,736 | +€32,222 | +917% |
| Equity | 10/15 | €2,499 | €27,698 | +€25,199 | +1,008% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,499 | €26,698 | +€25,199 | +1,681% |
| Amounts payable | 17/49 | €1,015 | €8,038 | +€7,023 | +692% |
| Amounts payable within one year | 42/48 | €1,015 | €8,038 | +€7,023 | +692% |
| Trade debts | 44 | €20 | - | -€20 | |
| Suppliers | 440/4 | €20 | - | -€20 | |
| Taxes, remuneration and social security | 45 | €995 | €8,038 | +€7,044 | +708% |
| Taxes | 450/3 | €995 | €8,038 | +€7,044 | +708% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €18 | +€18 | |
| Other operating charges | 640/8 | - | €128 | +€128 | |
| Gross operating margin | 9900 | €2,485 | €32,205 | +€29,720 | +1,196% |
| Operating profit (loss) | 9901 | €2,485 | €32,059 | +€29,574 | +1,190% |
| Financial charges | 65/66B | €20 | €40 | +€20 | +99.6% |
| Recurring financial charges | 65 | €20 | €40 | +€20 | +99.6% |
| Profit (loss) for the period before taxes | 9903 | €2,465 | €32,019 | +€29,554 | +1,199% |
| Income taxes | 67/77 | €966 | €6,820 | +€5,854 | +606% |
| Profit (loss) for the period | 9904 | €1,499 | €25,199 | +€23,700 | +1,581% |
| Profit (loss) for the period to be appropriated | 9905 | €1,499 | €25,199 | +€23,700 | +1,581% |
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 19 October 2026 via checked.be.