Direct Consulting Services: 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.
Direct Consulting Services
Largest movements
- Cash +€12,112
up €12,112 (+72.3%), from €16,764 to €28,876
mainly Net result for the year (+€22,594) and Trade debts (+€806)
- Receivables within one year +€8,116
up €8,116 (+53.5%), from €15,172 to €23,288
of which Other amounts receivable: +€8,063
- Tangible fixed assets +€1,046
up €1,046 (+294%), from €356 to €1,402
of which Land and buildings: +€1,351
- Profit (loss) carried forward +€16,992
up €16,992, from -€16,992 to €0
- Reserves +€5,602
up €5,602 (+16.6%), from €33,823 to €39,425
- Tax, wage and social debts -€1,481
down €1,481 (-17.1%), from €8,684 to €7,203
- Trade debts +€806
up €806 (+83.9%), from €961 to €1,767
- Other debts -€645
down €645 (-22.9%), from €2,817 to €2,172
- Gross operating margin +€8,021
up €8,021 (+39.1%), from €20,507 to €28,528
- Taxes +€2,809
up €2,809 (+2,194%), from €128 to €2,937
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 | €32,293 | €53,567 | +€21,274 | +65.9% |
| Fixed assets | 21/28 | €356 | €1,402 | +€1,046 | +294% |
| Tangible fixed assets | 22/27 | €356 | €1,402 | +€1,046 | +294% |
| Land and buildings | 22 | - | €1,351 | +€1,351 | |
| Furniture and vehicles | 24 | €356 | €51 | -€305 | -85.7% |
| Current assets | 29/58 | €31,936 | €52,165 | +€20,228 | +63.3% |
| Amounts receivable within one year | 40/41 | €15,172 | €23,288 | +€8,116 | +53.5% |
| Trade receivables | 40 | €15,172 | €15,225 | +€52 | +0.3% |
| Other amounts receivable | 41 | - | €8,063 | +€8,063 | |
| Cash at bank and in hand | 54/58 | €16,764 | €28,876 | +€12,112 | +72.3% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €32,293 | €53,567 | +€21,274 | +65.9% |
| Equity | 10/15 | €19,831 | €42,425 | +€22,594 | +114% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €33,823 | €39,425 | +€5,602 | +16.6% |
| Distributable reserves | 133 | €33,823 | €39,425 | +€5,602 | +16.6% |
| Profit (loss) carried forward | 14 | -€16,992 | €0 | +€16,992 | |
| Amounts payable | 17/49 | €12,462 | €11,142 | -€1,320 | -10.6% |
| Amounts payable within one year | 42/48 | €12,462 | €11,142 | -€1,320 | -10.6% |
| Trade debts | 44 | €961 | €1,767 | +€806 | +83.9% |
| Suppliers | 440/4 | €961 | €1,767 | +€806 | +83.9% |
| Taxes, remuneration and social security | 45 | €8,684 | €7,203 | -€1,481 | -17.1% |
| Taxes | 450/3 | €8,684 | €7,203 | -€1,481 | -17.1% |
| Other amounts payable | 47/48 | €2,817 | €2,172 | -€645 | -22.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €305 | €354 | +€49 | +16.0% |
| Other operating charges | 640/8 | €513 | €465 | -€48 | -9.3% |
| Gross operating margin | 9900 | €20,507 | €28,528 | +€8,021 | +39.1% |
| Operating profit (loss) | 9901 | €19,689 | €27,709 | +€8,020 | +40.7% |
| Financial income | 75/76B | €0 | €1 | +€1 | +7,600% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +7,600% |
| Financial charges | 65/66B | €2,229 | €2,179 | -€50 | -2.3% |
| Recurring financial charges | 65 | €2,229 | €2,179 | -€50 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | €17,460 | €25,531 | +€8,071 | +46.2% |
| Income taxes | 67/77 | €128 | €2,937 | +€2,809 | +2,194% |
| Profit (loss) for the period | 9904 | €17,332 | €22,594 | +€5,263 | +30.4% |
| Profit (loss) for the period to be appropriated | 9905 | €17,332 | €22,594 | +€5,263 | +30.4% |
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 21 October 2026 via checked.be.