Dinsel 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.
Dinsel Consult
Largest movements
- Cash +€59,979
up €59,979 (+89.1%), from €67,296 to €127,276
mainly Other debts (+€49,999) and Depreciation (+€36,065)
- Tangible fixed assets -€25,603
down €25,603 (-3.4%), from €746,100 to €720,497
of which Land and buildings: -€26,369
- Receivables within one year +€23,033
up €23,033 (+3,876%), from €594 to €23,628
of which Trade receivables: +€11,681
- Current investments -€19,472
down €19,472 (-2.9%), from €668,672 to €649,200
- Accrued charges and deferred income -€51,314
down €51,314 (-100%), from €51,314 to €0
- Other debts +€49,999
up €49,999 (+7.6%), from €655,621 to €705,620
- Reserves +€23,775
up €23,775 (+3.3%), from €726,481 to €750,256
- Financial income -€127,416
down €127,416 (-72.8%), from €175,092 to €47,676
- Taxes -€10,898
down €10,898 (-76.6%), from €14,229 to €3,331
- Gross operating margin +€8,848
up €8,848 (+12.6%), from €70,102 to €78,950
- Financial charges +€3,230
up €3,230 (+6.3%), from €51,613 to €54,843
of which Non-recurring financial charges: +€6,359
- Other operating charges +€2,044
up €2,044 (+31.1%), from €6,570 to €8,614
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 | €1,486,873 | €1,522,544 | +€35,671 | +2.4% |
| Fixed assets | 21/28 | €746,100 | €720,497 | -€25,603 | -3.4% |
| Tangible fixed assets | 22/27 | €746,100 | €720,497 | -€25,603 | -3.4% |
| Land and buildings | 22 | €735,384 | €709,015 | -€26,369 | -3.6% |
| Furniture and vehicles | 24 | €2,672 | €6,511 | +€3,839 | +144% |
| Other tangible fixed assets | 26 | €8,045 | €4,971 | -€3,074 | -38.2% |
| Current assets | 29/58 | €740,772 | €802,047 | +€61,275 | +8.3% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €594 | €23,628 | +€23,033 | +3,876% |
| Trade receivables | 40 | €594 | €12,275 | +€11,681 | +1,966% |
| Other amounts receivable | 41 | - | €11,352 | +€11,352 | |
| Current investments | 50/53 | €668,672 | €649,200 | -€19,472 | -2.9% |
| Cash at bank and in hand | 54/58 | €67,296 | €127,276 | +€59,979 | +89.1% |
| Deferred charges and accrued income | 490/1 | €4,210 | €1,944 | -€2,266 | -53.8% |
| Total equity and liabilities | 10/49 | €1,486,873 | €1,522,544 | +€35,671 | +2.4% |
| Equity | 10/15 | €756,481 | €780,256 | +€23,775 | +3.1% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €726,481 | €750,256 | +€23,775 | +3.3% |
| Distributable reserves | 133 | €726,481 | €750,256 | +€23,775 | +3.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €730,392 | €742,288 | +€11,897 | +1.6% |
| Amounts payable within one year | 42/48 | €679,078 | €742,288 | +€63,211 | +9.3% |
| Trade debts | 44 | €5,057 | €4,644 | -€413 | -8.2% |
| Suppliers | 440/4 | €5,057 | €4,644 | -€413 | -8.2% |
| Advances received on contracts in progress | 46 | €834 | €834 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €17,565 | €31,190 | +€13,625 | +77.6% |
| Taxes | 450/3 | €17,565 | €28,190 | +€10,625 | +60.5% |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €655,621 | €705,620 | +€49,999 | +7.6% |
| Accrued charges and deferred income | 492/3 | €51,314 | €0 | -€51,314 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,140 | €36,065 | -€76 | -0.2% |
| Other operating charges | 640/8 | €6,570 | €8,614 | +€2,044 | +31.1% |
| Gross operating margin | 9900 | €70,102 | €78,950 | +€8,848 | +12.6% |
| Operating profit (loss) | 9901 | €27,392 | €34,272 | +€6,879 | +25.1% |
| Financial income | 75/76B | €175,092 | €47,676 | -€127,416 | -72.8% |
| Recurring financial income | 75 | €175,092 | €47,676 | -€127,416 | -72.8% |
| Financial charges | 65/66B | €51,613 | €54,843 | +€3,230 | +6.3% |
| Recurring financial charges | 65 | €51,613 | €48,484 | -€3,128 | -6.1% |
| Non-recurring financial charges | 66B | - | €6,359 | +€6,359 | |
| Profit (loss) for the period before taxes | 9903 | €150,872 | €27,105 | -€123,766 | -82.0% |
| Income taxes | 67/77 | €14,229 | €3,331 | -€10,898 | -76.6% |
| Profit (loss) for the period | 9904 | €136,643 | €23,775 | -€112,868 | -82.6% |
| Profit (loss) for the period to be appropriated | 9905 | €136,643 | €23,775 | -€112,868 | -82.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.