Divine Touch Consultancy: 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.
Divine Touch Consultancy
Largest movements
- Tangible fixed assets +€5,882
up €5,882 (+192%), from €3,058 to €8,940
of which Furniture and vehicles: +€3,779
- Cash +€3,384
up €3,384 (+14.5%), from €23,393 to €26,777
mainly Net result for the year (+€11,948) and Tax, wage and social debts (+€3,698)
- Receivables within one year +€3,059
up €3,059 (+14.5%), from €21,059 to €24,118
of which Trade receivables: +€3,064
- Reserves +€11,948
up €11,948 (+53.7%), from €22,229 to €34,177
- Tax, wage and social debts +€3,698
up €3,698 (+25.4%), from €14,583 to €18,281
- Short-term financial debts -€1,933
down €1,933 (-100%), from €1,933 to €0
of which Other loans: -€1,933
- Other debts -€1,038
down €1,038 (-17.9%), from €5,785 to €4,747
- Depreciation +€1,598
up €1,598 (+128%), from €1,251 to €2,850
- Financial charges -€914
down €914 (-23.3%), from €3,920 to €3,006
- Gross operating margin +€349
up €349 (+1.6%), from €22,305 to €22,654
- Other operating charges +€228
up €228 (+76.9%), from €297 to €525
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 | €47,530 | €60,358 | +€12,828 | +27.0% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €3,058 | €8,940 | +€5,882 | +192% |
| Tangible fixed assets | 22/27 | €3,058 | €8,940 | +€5,882 | +192% |
| Plant, machinery and equipment | 23 | €3,058 | €5,160 | +€2,103 | +68.8% |
| Furniture and vehicles | 24 | - | €3,779 | +€3,779 | |
| Current assets | 29/58 | €44,473 | €51,419 | +€6,946 | +15.6% |
| Amounts receivable within one year | 40/41 | €21,059 | €24,118 | +€3,059 | +14.5% |
| Trade receivables | 40 | €21,054 | €24,118 | +€3,064 | +14.6% |
| Other amounts receivable | 41 | €5 | €0 | -€5 | -100% |
| Cash at bank and in hand | 54/58 | €23,393 | €26,777 | +€3,384 | +14.5% |
| Deferred charges and accrued income | 490/1 | €21 | €523 | +€502 | +2,394% |
| Total equity and liabilities | 10/49 | €47,530 | €60,358 | +€12,828 | +27.0% |
| Equity | 10/15 | €25,229 | €37,177 | +€11,948 | +47.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €22,229 | €34,177 | +€11,948 | +53.7% |
| Distributable reserves | 133 | €22,229 | €34,177 | +€11,948 | +53.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €22,301 | €23,181 | +€880 | +3.9% |
| Amounts payable within one year | 42/48 | €22,301 | €23,181 | +€880 | +3.9% |
| Financial debts | 43 | €1,933 | €0 | -€1,933 | -100% |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | €1,933 | €0 | -€1,933 | -100% |
| Trade debts | 44 | €0 | €152 | +€152 | |
| Suppliers | 440/4 | €0 | €152 | +€152 | |
| Taxes, remuneration and social security | 45 | €14,583 | €18,281 | +€3,698 | +25.4% |
| Taxes | 450/3 | €14,583 | €18,281 | +€3,698 | +25.4% |
| Other amounts payable | 47/48 | €5,785 | €4,747 | -€1,038 | -17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,251 | €2,850 | +€1,598 | +128% |
| Other operating charges | 640/8 | €297 | €525 | +€228 | +76.9% |
| Gross operating margin | 9900 | €22,305 | €22,654 | +€349 | +1.6% |
| Operating profit (loss) | 9901 | €20,756 | €19,279 | -€1,477 | -7.1% |
| Financial charges | 65/66B | €3,920 | €3,006 | -€914 | -23.3% |
| Recurring financial charges | 65 | €3,920 | €3,006 | -€914 | -23.3% |
| Profit (loss) for the period before taxes | 9903 | €16,836 | €16,273 | -€563 | -3.3% |
| Income taxes | 67/77 | €4,374 | €4,325 | -€49 | -1.1% |
| Profit (loss) for the period | 9904 | €12,462 | €11,948 | -€514 | -4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,462 | €11,948 | -€514 | -4.1% |
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 17 October 2026 via checked.be.