DM 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.
DM Consult
Largest movements
- Cash -€26,070
down €26,070 (-90.3%), from €28,872 to €2,802
mainly Net result for the year (-€20,918) and Tax, wage and social debts (-€7,073)
- Tangible fixed assets -€1,120
down €1,120 (-54.1%), from €2,070 to €950
- Receivables within one year -€1,059
down €1,059 (-87.8%), from €1,206 to €147
- Profit (loss) carried forward -€20,918
down €20,918, from €2,040 to -€18,878
- Tax, wage and social debts -€7,073
no longer reported in 2024 (was €7,073)
- Gross operating margin +€8,700
up €8,700 (+31.1%), from -€27,985 to -€19,285
- Other operating charges +€387
up €387 (+484.2%), from €80 to €467
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,148 | €3,899 | -€28,249 | -87.9% |
| Fixed assets | 21/28 | €2,070 | €950 | -€1,120 | -54.1% |
| Tangible fixed assets | 22/27 | €2,070 | €950 | -€1,120 | -54.1% |
| Furniture and vehicles | 24 | €2,070 | €950 | -€1,120 | -54.1% |
| Current assets | 29/58 | €30,078 | €2,949 | -€27,129 | -90.2% |
| Amounts receivable within one year | 40/41 | €1,206 | €147 | -€1,059 | -87.8% |
| Other amounts receivable | 41 | €1,206 | €147 | -€1,059 | -87.8% |
| Cash at bank and in hand | 54/58 | €28,872 | €2,802 | -€26,070 | -90.3% |
| Total equity and liabilities | 10/49 | €32,148 | €3,899 | -€28,249 | -87.9% |
| Equity | 10/15 | €23,057 | €2,139 | -€20,918 | -90.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €16,017 | €16,017 | = | 0.0% |
| Distributable reserves | 133 | €16,017 | €16,017 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,040 | -€18,878 | -€20,918 | |
| Amounts payable | 17/49 | €9,091 | €1,760 | -€7,331 | -80.6% |
| Amounts payable within one year | 42/48 | €9,091 | €1,760 | -€7,331 | -80.6% |
| Trade debts | 44 | €2,017 | €1,760 | -€257 | -12.8% |
| Suppliers | 440/4 | €2,017 | €1,760 | -€257 | -12.8% |
| Taxes, remuneration and social security | 45 | €7,073 | - | -€7,073 | |
| Taxes | 450/3 | €7,073 | - | -€7,073 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,228 | €1,120 | -€108 | -8.8% |
| Other operating charges | 640/8 | €80 | €467 | +€387 | +484.2% |
| Gross operating margin | 9900 | -€27,985 | -€19,285 | +€8,700 | +31.1% |
| Operating profit (loss) | 9901 | -€29,293 | -€20,872 | +€8,421 | +28.7% |
| Financial charges | 65/66B | €42 | €47 | +€5 | +10.7% |
| Recurring financial charges | 65 | €42 | €47 | +€5 | +10.7% |
| Profit (loss) for the period before taxes | 9903 | -€29,335 | -€20,918 | +€8,416 | +28.7% |
| Profit (loss) for the period | 9904 | -€29,335 | -€20,918 | +€8,416 | +28.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,335 | -€20,918 | +€8,416 | +28.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.