DIGITAL CONSULT AND SOLUTIONS: 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.
DIGITAL CONSULT AND SOLUTIONS
Largest movements
- Current investments -€23,029
down €23,029 (-38.2%), from €60,360 to €37,331
- Tangible fixed assets +€8,708
up €8,708 (+6.3%), from €138,371 to €147,079
of which Furniture and vehicles: +€28,442
- Receivables within one year -€3,268
down €3,268 (-17.2%), from €19,027 to €15,759
of which Other amounts receivable: -€6,278
- Cash +€2,833
up €2,833 (+314%), from €901 to €3,733
mainly Depreciation (+€23,843) and Current investments (+€23,029)
- Debts after one year -€12,648
no longer reported in 2025 (was €12,648)
- Profit (loss) carried forward +€3,995
up €3,995 (+14.7%), from -€27,190 to -€23,195
- Tax, wage and social debts -€2,739
down €2,739 (-75.8%), from €3,612 to €873
- Current portion of long-term debt -€2,530
down €2,530 (-16.7%), from €15,178 to €12,648
- Gross operating margin +€18,547
up €18,547 (+142%), from €13,055 to €31,602
- Provisions +€4,640
no longer reported in 2025 (was -€4,640)
- Depreciation -€1,262
down €1,262 (-5.0%), from €25,105 to €23,843
- Financial charges -€817
down €817 (-39.5%), from €2,071 to €1,253
- Other operating charges +€436
up €436 (+15.5%), from €2,821 to €3,258
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 | €219,500 | €205,367 | -€14,133 | -6.4% |
| Fixed assets | 21/28 | €138,371 | €147,079 | +€8,708 | +6.3% |
| Tangible fixed assets | 22/27 | €138,371 | €147,079 | +€8,708 | +6.3% |
| Land and buildings | 22 | €119,297 | €110,148 | -€9,149 | -7.7% |
| Plant, machinery and equipment | 23 | €8,719 | €6,745 | -€1,974 | -22.6% |
| Furniture and vehicles | 24 | - | €28,442 | +€28,442 | |
| Other tangible fixed assets | 26 | €10,356 | €1,745 | -€8,611 | -83.1% |
| Current assets | 29/58 | €81,129 | €58,288 | -€22,841 | -28.2% |
| Amounts receivable within one year | 40/41 | €19,027 | €15,759 | -€3,268 | -17.2% |
| Trade receivables | 40 | €5,670 | €8,680 | +€3,011 | +53.1% |
| Other amounts receivable | 41 | €13,358 | €7,079 | -€6,278 | -47.0% |
| Current investments | 50/53 | €60,360 | €37,331 | -€23,029 | -38.2% |
| Cash at bank and in hand | 54/58 | €901 | €3,733 | +€2,833 | +314% |
| Deferred charges and accrued income | 490/1 | €841 | €1,465 | +€624 | +74.1% |
| Total equity and liabilities | 10/49 | €219,500 | €205,367 | -€14,133 | -6.4% |
| Equity | 10/15 | €187,851 | €191,846 | +€3,995 | +2.1% |
| Contributions | 10/11 | €177,917 | €177,917 | = | 0.0% |
| Reserves | 13 | €37,124 | €37,124 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,000 | €4,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €33,124 | €33,124 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,190 | -€23,195 | +€3,995 | +14.7% |
| Amounts payable | 17/49 | €31,650 | €13,521 | -€18,128 | -57.3% |
| Amounts payable after more than one year | 17 | €12,648 | - | -€12,648 | |
| Financial debts | 170/4 | €12,648 | - | -€12,648 | |
| Amounts payable within one year | 42/48 | €19,001 | €13,521 | -€5,480 | -28.8% |
| Current portion of amounts payable after more than one year | 42 | €15,178 | €12,648 | -€2,530 | -16.7% |
| Trade debts | 44 | €211 | - | -€211 | |
| Suppliers | 440/4 | €211 | - | -€211 | |
| Taxes, remuneration and social security | 45 | €3,612 | €873 | -€2,739 | -75.8% |
| Taxes | 450/3 | €3,612 | €873 | -€2,739 | -75.8% |
| Non-recurring operating income | 76A | - | €2,883 | +€2,883 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,105 | €23,843 | -€1,262 | -5.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€4,640 | - | +€4,640 | |
| Other operating charges | 640/8 | €2,821 | €3,258 | +€436 | +15.5% |
| Gross operating margin | 9900 | €13,055 | €31,602 | +€18,547 | +142% |
| Operating profit (loss) | 9901 | -€10,232 | €4,502 | +€14,734 | |
| Financial income | 75/76B | €1,374 | €1,090 | -€284 | -20.7% |
| Recurring financial income | 75 | €1,374 | €1,090 | -€284 | -20.7% |
| Financial charges | 65/66B | €2,071 | €1,253 | -€817 | -39.5% |
| Recurring financial charges | 65 | €2,071 | €1,253 | -€817 | -39.5% |
| Profit (loss) for the period before taxes | 9903 | -€10,929 | €4,338 | +€15,267 | |
| Income taxes | 67/77 | €380 | €343 | -€37 | -9.8% |
| Profit (loss) for the period | 9904 | -€11,309 | €3,995 | +€15,304 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,309 | €3,995 | +€15,304 |
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 29 October 2026 via checked.be.