Digital Consulting: what changed
Two fiscal 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 Consulting
Largest movements
- Tangible fixed assets +€35,794
up €35,794 (+83.6%), from €42,834 to €78,628
of which Furniture and vehicles: +€33,027
- Cash -€3,279
down €3,279 (-100.0%), from €3,279 to €0
mainly Investment in fixed assets (net) (-€51,569) and Net result for the year (-€6,840)
- Deferred charges and accrued income -€1,506
down €1,506 (-15.7%), from €9,573 to €8,067
- Debts after one year +€28,256
up €28,256 (+128.5%), from €21,992 to €50,248
- Profit (loss) carried forward -€6,840
down €6,840 (-85.2%), from €8,025 to €1,185
- Current portion of long-term debt +€4,841
up €4,841 (+48.6%), from €9,954 to €14,795
- Trade debts +€4,749
up €4,749 (+279.3%), from €1,700 to €6,449
- Short-term financial debts +€4,575
up €4,575 (+238.9%), from €1,915 to €6,490
- Gross operating margin +€5,749
up €5,749 (+42.0%), from €13,681 to €19,430
- Financial charges +€3,253
up €3,253 (+179.4%), from €1,813 to €5,066
- Depreciation +€2,373
up €2,373 (+17.7%), from €13,401 to €15,774
- Taxes -€250
down €250 (-13.1%), from €1,916 to €1,666
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 | €70,722 | €102,659 | +€31,937 | +45.2% |
| Fixed assets | 21/28 | €42,834 | €78,628 | +€35,794 | +83.6% |
| Tangible fixed assets | 22/27 | €42,834 | €78,628 | +€35,794 | +83.6% |
| Furniture and vehicles | 24 | €41,270 | €74,297 | +€33,027 | +80.0% |
| Other tangible fixed assets | 26 | €1,564 | €4,331 | +€2,767 | +177.0% |
| Current assets | 29/58 | €27,888 | €24,031 | -€3,857 | -13.8% |
| Amounts receivable within one year | 40/41 | €15,036 | €15,964 | +€928 | +6.2% |
| Trade receivables | 40 | €13,398 | €15,130 | +€1,732 | +12.9% |
| Other amounts receivable | 41 | €1,638 | €834 | -€804 | -49.1% |
| Cash at bank and in hand | 54/58 | €3,279 | €0 | -€3,279 | -100.0% |
| Deferred charges and accrued income | 490/1 | €9,573 | €8,067 | -€1,506 | -15.7% |
| Total equity and liabilities | 10/49 | €70,722 | €102,659 | +€31,937 | +45.2% |
| Equity | 10/15 | €24,321 | €17,482 | -€6,840 | -28.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €10,096 | €10,096 | = | 0.0% |
| Distributable reserves | 133 | €10,096 | €10,096 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,025 | €1,185 | -€6,840 | -85.2% |
| Amounts payable | 17/49 | €46,401 | €85,178 | +€38,777 | +83.6% |
| Amounts payable after more than one year | 17 | €21,992 | €50,248 | +€28,256 | +128.5% |
| Financial debts | 170/4 | €21,992 | €50,248 | +€28,256 | +128.5% |
| Amounts payable within one year | 42/48 | €24,409 | €34,930 | +€10,521 | +43.1% |
| Current portion of amounts payable after more than one year | 42 | €9,954 | €14,795 | +€4,841 | +48.6% |
| Financial debts | 43 | €1,915 | €6,490 | +€4,575 | +238.9% |
| Credit institutions | 430/8 | €1,915 | €6,490 | +€4,575 | +238.9% |
| Trade debts | 44 | €1,700 | €6,449 | +€4,749 | +279.3% |
| Suppliers | 440/4 | €1,700 | €6,449 | +€4,749 | +279.3% |
| Taxes, remuneration and social security | 45 | €2,818 | €1,447 | -€1,372 | -48.7% |
| Taxes | 450/3 | €2,818 | €1,447 | -€1,372 | -48.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €8,021 | €5,749 | -€2,272 | -28.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,401 | €15,774 | +€2,373 | +17.7% |
| Other operating charges | 640/8 | €1,178 | €1,197 | +€19 | +1.6% |
| Non-recurring operating charges | 66A | - | €2,601 | +€2,601 | |
| Gross operating margin | 9900 | €13,681 | €19,430 | +€5,749 | +42.0% |
| Operating profit (loss) | 9901 | -€899 | -€143 | +€756 | +84.1% |
| Financial income | 75/76B | €20 | €35 | +€14 | +71.6% |
| Recurring financial income | 75 | €20 | €35 | +€14 | +71.6% |
| Financial charges | 65/66B | €1,813 | €5,066 | +€3,253 | +179.4% |
| Recurring financial charges | 65 | €1,813 | €5,066 | +€3,253 | +179.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,692 | -€5,174 | -€2,482 | -92.2% |
| Income taxes | 67/77 | €1,916 | €1,666 | -€250 | -13.1% |
| Profit (loss) for the period | 9904 | -€4,608 | -€6,840 | -€2,232 | -48.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,608 | -€6,840 | -€2,232 | -48.4% |
Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.