DISCART CONSULTING: 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.
DISCART CONSULTING
Largest movements
- Cash +€41,902
up €41,902 (+102%), from €41,044 to €82,946
mainly Net result for the year (+€39,041) and Receivables within one year (+€3,127)
- Receivables within one year -€3,127
down €3,127 (-17.9%), from €17,438 to €14,310
of which Trade receivables: -€2,251
- Deferred charges and accrued income -€1,358
down €1,358 (-71.0%), from €1,913 to €555
- Tangible fixed assets +€1,247
up €1,247 (+45.7%), from €2,725 to €3,971
- Profit (loss) carried forward +€38,208
up €38,208 (+72.2%), from €52,953 to €91,161
- Gross operating margin -€16,105
down €16,105 (-22.8%), from €70,625 to €54,521
- Taxes -€2,647
down €2,647 (-16.9%), from €15,678 to €13,031
- Depreciation +€1,220
up €1,220 (+431%), from €283 to €1,503
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 | €63,120 | €101,782 | +€38,663 | +61.3% |
| Fixed assets | 21/28 | €2,725 | €3,971 | +€1,247 | +45.7% |
| Tangible fixed assets | 22/27 | €2,725 | €3,971 | +€1,247 | +45.7% |
| Furniture and vehicles | 24 | €2,725 | €3,971 | +€1,247 | +45.7% |
| Current assets | 29/58 | €60,395 | €97,811 | +€37,416 | +62.0% |
| Amounts receivable within one year | 40/41 | €17,438 | €14,310 | -€3,127 | -17.9% |
| Trade receivables | 40 | €16,186 | €13,935 | -€2,251 | -13.9% |
| Other amounts receivable | 41 | €1,251 | €375 | -€876 | -70.0% |
| Cash at bank and in hand | 54/58 | €41,044 | €82,946 | +€41,902 | +102% |
| Deferred charges and accrued income | 490/1 | €1,913 | €555 | -€1,358 | -71.0% |
| Total equity and liabilities | 10/49 | €63,120 | €101,782 | +€38,663 | +61.3% |
| Equity | 10/15 | €53,453 | €91,661 | +€38,208 | +71.5% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,953 | €91,161 | +€38,208 | +72.2% |
| Amounts payable | 17/49 | €9,667 | €10,121 | +€454 | +4.7% |
| Amounts payable within one year | 42/48 | €9,667 | €10,121 | +€454 | +4.7% |
| Trade debts | 44 | €16 | €180 | +€164 | +1,050% |
| Suppliers | 440/4 | €16 | €180 | +€164 | +1,050% |
| Taxes, remuneration and social security | 45 | €8,792 | €9,108 | +€316 | +3.6% |
| Taxes | 450/3 | €8,792 | €9,108 | +€316 | +3.6% |
| Other amounts payable | 47/48 | €859 | €833 | -€26 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €283 | €1,503 | +€1,220 | +431% |
| Gross operating margin | 9900 | €70,625 | €54,521 | -€16,105 | -22.8% |
| Operating profit (loss) | 9901 | €70,342 | €53,017 | -€17,325 | -24.6% |
| Financial income | 75/76B | €38 | €44 | +€6 | +16.4% |
| Recurring financial income | 75 | €38 | €44 | +€6 | +16.4% |
| Financial charges | 65/66B | €890 | €989 | +€99 | +11.1% |
| Recurring financial charges | 65 | €890 | €989 | +€99 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | €69,490 | €52,072 | -€17,418 | -25.1% |
| Income taxes | 67/77 | €15,678 | €13,031 | -€2,647 | -16.9% |
| Profit (loss) for the period | 9904 | €53,812 | €39,041 | -€14,771 | -27.4% |
| Profit (loss) for the period to be appropriated | 9905 | €53,812 | €39,041 | -€14,771 | -27.4% |
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 31 October 2026 via checked.be.