DION CONSULT: 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.
DION CONSULT
Largest movements
- Receivables within one year +€57,159
up €57,159 (+234.6%), from €24,365 to €81,524
of which Trade receivables: +€57,499
- Receivables after one year -€40,798
down €40,798 (-39.7%), from €102,800 to €62,002
- Tangible fixed assets -€17,117
down €17,117 (-20.4%), from €83,774 to €66,658
of which Leasing and similar rights: -€14,826
- Tax, wage and social debts +€23,129
up €23,129 (+819.3%), from €2,823 to €25,952
- Debts after one year -€14,761
down €14,761 (-22.0%), from €67,158 to €52,396
- Reserves -€4,060
down €4,060 (-2.7%), from €150,953 to €146,893
of which Distributable reserves: -€4,060
- Trade debts -€2,580
down €2,580 (-98.3%), from €2,625 to €45
- Gross operating margin +€40,304
up €40,304 (+99.7%), from €40,440 to €80,744
- Taxes +€13,590
up €13,590 (+168.8%), from €8,051 to €21,641
- Depreciation -€3,035
down €3,035 (-15.1%), from €20,151 to €17,117
- Financial income -€1,055
down €1,055 (-37.7%), from €2,800 to €1,745
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 | €244,194 | €246,248 | +€2,054 | +0.8% |
| Fixed assets | 21/28 | €83,774 | €66,658 | -€17,117 | -20.4% |
| Tangible fixed assets | 22/27 | €83,774 | €66,658 | -€17,117 | -20.4% |
| Land and buildings | 22 | €17,550 | €16,200 | -€1,350 | -7.7% |
| Furniture and vehicles | 24 | €1,789 | €849 | -€940 | -52.6% |
| Leasing and similar rights | 25 | €64,435 | €49,609 | -€14,826 | -23.0% |
| Current assets | 29/58 | €160,420 | €179,590 | +€19,170 | +12.0% |
| Amounts receivable after more than one year | 29 | €102,800 | €62,002 | -€40,798 | -39.7% |
| Other amounts receivable | 291 | €102,800 | €62,002 | -€40,798 | -39.7% |
| Amounts receivable within one year | 40/41 | €24,365 | €81,524 | +€57,159 | +234.6% |
| Trade receivables | 40 | - | €57,499 | +€57,499 | |
| Other amounts receivable | 41 | €24,365 | €24,024 | -€340 | -1.4% |
| Cash at bank and in hand | 54/58 | €30,646 | €31,594 | +€948 | +3.1% |
| Deferred charges and accrued income | 490/1 | €2,609 | €4,471 | +€1,861 | +71.3% |
| Total equity and liabilities | 10/49 | €244,194 | €246,248 | +€2,054 | +0.8% |
| Equity | 10/15 | €157,153 | €153,093 | -€4,060 | -2.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €150,953 | €146,893 | -€4,060 | -2.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €149,093 | €145,033 | -€4,060 | -2.7% |
| Amounts payable | 17/49 | €87,041 | €93,155 | +€6,113 | +7.0% |
| Amounts payable after more than one year | 17 | €67,158 | €52,396 | -€14,761 | -22.0% |
| Financial debts | 170/4 | €67,158 | €52,396 | -€14,761 | -22.0% |
| Amounts payable within one year | 42/48 | €19,884 | €40,758 | +€20,875 | +105.0% |
| Current portion of amounts payable after more than one year | 42 | €14,436 | €14,761 | +€326 | +2.3% |
| Trade debts | 44 | €2,625 | €45 | -€2,580 | -98.3% |
| Suppliers | 440/4 | €2,625 | €45 | -€2,580 | -98.3% |
| Taxes, remuneration and social security | 45 | €2,823 | €25,952 | +€23,129 | +819.3% |
| Taxes | 450/3 | €2,823 | €25,952 | +€23,129 | +819.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,151 | €17,117 | -€3,035 | -15.1% |
| Other operating charges | 640/8 | €2,843 | €2,955 | +€112 | +4.0% |
| Gross operating margin | 9900 | €40,440 | €80,744 | +€40,304 | +99.7% |
| Operating profit (loss) | 9901 | €17,446 | €60,672 | +€43,226 | +247.8% |
| Financial income | 75/76B | €2,800 | €1,745 | -€1,055 | -37.7% |
| Recurring financial income | 75 | €2,800 | €1,745 | -€1,055 | -37.7% |
| Financial charges | 65/66B | €2,291 | €1,889 | -€401 | -17.5% |
| Recurring financial charges | 65 | €2,291 | €1,889 | -€401 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | €17,955 | €60,527 | +€42,572 | +237.1% |
| Income taxes | 67/77 | €8,051 | €21,641 | +€13,590 | +168.8% |
| Profit (loss) for the period | 9904 | €9,904 | €38,886 | +€28,982 | +292.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,904 | €38,886 | +€28,982 | +292.6% |
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 6 October 2026 via checked.be.